Service Areas

Tax provides services in the areas of:

  • Nonresident Alien Tax (NRA)
  • State Nonresident Tax
  • Unrelated Business Income Tax (UBIT)
  • Fringe Benefit Reporting

Tax Forms

The Tax unit issues the below tax forms

  • Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding to foreign persons who have any of the following income from SDSU. The form is either uploaded to the secured website for a recipient who has given consent for SDSU to upload the form on the secured website or mailed by March 15th of each year.
    • Employment compensation exempt under the tax treaty
    • Taxable scholarship
    • Royalties
    • Compensation for independent personal services performed in the US
  • California Form 592-B, Resident and Nonresident Withholding Tax Statement to non-California residents who have any of the following income from SDSU. The form is mailed to recipients by January 31st of each year
    • Independent personal services provided within California

Please contact the respective department for inquiry.

  • Form W-2Wage and Tax Statementis issued by the California State Controller’s Office and distributed to the home/mailing address on file with the SDSU’s Human Resources by January 31st of each year.  Alternatively, your W-2 will be available through California Employee Connect (CEC) the State Controller’s self-service portal by January 31st.

    Please contact the SDSU’s Payroll Services by calling 619-594-5251, emailing [email protected], or visiting the Virtual Front Desk.

  • Form 1099-NEC, Nonemployee Compensation, and 1099-MISC, Miscellaneous Information, are issued by the SDSU’s Accounts Payable Department by January 31st of each year. Please contact the Accounts Payable department at (619) 594-0894 or [email protected] for inquiry.

  • Form 1098-T, Tuition Statement, is issued by the Student Account Services by January 31st of each year. Please refer to for information, and use the Contact Form on the website for inquiry.

University Tax Identification Number

San Diego State University’s tax identification number is 33-0373293.

San Diego State University is exempt from federal income tax as an educational institution under section 115 of the Internal Revenue Code.

San Diego State University’s auxiliary organizations — Associated Students, Aztec Shops, The Campanile Foundation, and SDSU Research Foundation — are exempt from federal income tax under Internal Revenue Code Section 501(c)(3). They are separate legal entities, and each has its own tax identification number.