Tax
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-2, Wage 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 https://bfa.sdsu.edu/financial/student/tax_1098t 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.