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-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 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.