Types of Tax Forms You May Receive from MIT

Tax reporting documents (W-2, 1042-S, and 1098-T) are a record of payments received and your taxes paid in the prior calendar year. Payments of a particular income type (and from the same payment system) are aggregated in a single tax-reporting document, which is issued depending on:

• your U.S. tax residency status
• whether the income is considered U.S. or foreign-sourced
• the type of income
• your eligibility for tax treaty benefits

 

MIT will not issue a tax reporting document for payments to nonresident aliens for work performed outside of the U.S. because these payments are exempt from taxation.

If you received any income from other U.S. sources (other than MIT), you may be issued a tax form from these sources in addition to the forms you receive from MIT. You will need to combine income from all sources when you file your tax return. MIT can only report on income it paid to you.

If you will leave MIT before Form W-2 and/or 1042-S are issued, please be sure to notify VPF HR/Payroll of your forwarding address so they may mail Form W-2 and/or Form 1042-S to you. Once you leave MIT you will no longer have online access to your Form W-2 or paystubs on Atlas.

All or some of these forms may be required for preparing your nonresident alien U.S. federal and state tax returns. Keep copies of these forms in your records for documentation.

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• IRS Form W-2: Wage and Tax Statement

Year-end summary of employee compensation and U.S. tax withheld during the tax year

Form W-2 is available on Atlas to active employees and students.

 

• IRS 1042-S: Foreign Person’s U.S. Source Income Subject to Withholding

Year-end summary of payments to foreign nationals covered by a tax treaty or certain payments (e.g. honoraria, prizes, awards, fellowships) to foreign nationals, which had federal income tax withheld

Form 1042-S is distributed via U.S. mail.

 

• Form 1098-T: Tuition Statement

Summary of qualified tuition and related expenses paid by a student during the year

The amounts reported on Form 1098-T may assist students to complete IRS Form 8863, which is used to calculate certain education tax credits. Nonresident aliens may not be eligible to claim these credits. 

Form 1098-T is available on MITPAY.

 

• IRS Form 1095-B/1095-C: Health Coverage, Employer-Provided Health Insurance Offer and Coverage

Year-end summary that provides information about health care coverage

The Form 1095-B and 1095-C are mailed by March for the previous calendar year. Forms 1095-C (applicable to employees) are managed by MIT Human Resources and processed/mailed by a 3rd party. Forms 1095-B (applicable to students) are managed by MIT Medical and processed/mailed by your health insurance provider.

Note: Your health insurance provider may also send you a MA Form 1099-HC (Individual Mandate Massachusetts Health Care Coverage) as proof of MA health insurance coverage during the tax year. You can contact your health insurance provider using the phone number on the back of your health insurance card if you have questions about this form or contact MIT Medical if you have questions about your health care plan and family coverage.

For more information, see the chart on the Learn about Grants, Stipends, Scholarships, Fellowships, and Other Types of Payments page of the VPF website.