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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

NOTE: Visit the IRS website for additional information.

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 

NOTE: Visit the IRS website for additional information.

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

 

NOTE: Visit the FTB website for additional information.

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

NOTE: Visit the FTB website for additional information.

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.

NOTE: Visit the FTB website for additional information.

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.

NOTE: Visit the IRS website for additional information.

FAQs

All forms will be mailed on or before January 31 via the United States Postal Service (USPS). Please allow 7 to 14 business days for them to arrive. 
You or your company were issued a Form 1099-MISC because you received $600 or more for nonemployee compensation payments. 
You or your company were issued a Form 1099-NEC because you received $600 or more in payments as an independent contractor. 

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.

UCLA is obligated to withhold 7% from all non-California residents (individuals or vendors) for services performed in California that exceed $1,500 in a calendar year.