Miscellaneous Income
UCLA is required to file and issue Form 1099-MISC for individuals or entities to whom the University has paid during the year:
• At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest
• At least $600 in:
• Rents
• Prizes and awards
• Other income payments
• Medical and health care payments
• Crop insurance proceeds
• Payments to an attorney
• Any fishing boat proceeds
• Cash payments for fish or other aquatic life purchased from anyone engaged in the trade or business of catching fish
• Generally, the cash paid from a notional principal contract to an individual, partnership, or estate
Nonemployee Compensation
UCLA is required to file and issue Form 1099-NEC for independent contractors to whom the University has paid during the year at least $600 in:
• Services performed by someone who is not a UCLA employee (including parts and materials);
• Cash payments for fish or other aquatic life purchased from anyone engaged in the trade or business of catching fish; or
• Payments to an attorney
Resident and Nonresident Withholding Tax Statement
The University is required to file with the Franchise Tax Board (FTB). UCLA must issue Form 592-B for nonresident-of-California individuals or entities to whom the University has made payments exceeding $1,500 during the calendar year for California source income that was subject to withholding.
For California nonwage withholding purposes:
• Foreign refers to non-U.S.
• Nonresident includes all of the following:
• Individuals who are not residents of California
• Corporations not qualified through the California Secretary of State (CA SOS) to do business in California or having no permanent place of business in California
• Partnerships or limited liability companies (LLCs) with no permanent place of business in California
• Any trust without a resident grantor, beneficiary, or trustee, or estates where the decedent was not a California resident
Withholding Exemption Certificate
Form CA 590 is used to exempt a non-California resident vendor from having state taxes withheld from payments of California source income that exceed $1,500 in a calendar year.
The following income is subject to withholding:
• Payments to nonresidents for services rendered in California
• Distributions of California source income made to domestic nonresident partners, members, and S corporation shareholders and allocations of California source income made to foreign partners and members
• Payments to nonresidents for rents if the payments are made in the course of the withholding agent’s business
• Payments to nonresidents for royalties from activities sourced to California
• Distributions of California source income to nonresident beneficiaries from an estate or trust
• Endorsement payments received for services performed in California
• Prizes and winnings received by nonresidents for contests in California
Nonresident Withholding Allocation Worksheet
Form CA 587 is used by the University to determine the amount of withholding required on payments to nonresidents for services rendered within and outside California.
Request for Taxpayer Identification Number and Certificate
For purposes of payment, the University must request Form W-9 to certify a Taxpayer Identification Number (TIN) or Federal Employer Number (FEIN) and other necessary information.
FAQs
Please complete the Tax Copy Request form and submit it to aptax@finance.ucla.edu.
Please indicate the necessary correction(s) on the Tax Correction Request form and submit it to aptax@finance.ucla.edu.
Form 1098-T information, including how to request a copy, can be found on the UCLA Business & Finance Solutions website.
