Tax Forms

• Form 1099-MISC

• 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.

  Request a Tax Form Correction

  Request a Tax Form Copy

• Form 1099-NEC

• 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.

  Request a Tax Form Correction

  Request a Tax Form Copy

• Form 592-B

• 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.

  Request a Tax Form Correction

  Request a Tax Form Copy

• Form CA 590

• 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.

  Form CA 590 (PDF)

• Form CA 587

• 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.

  Form CA 587 (PDF)

• Form W-9

• 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.

  Form W-9 (PDF)

   

FAQs

• When should I expect to receive my tax forms (Form 1099-MISC, Form 1099-NEC, Form 592-B)?
• 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. 
• Why did I receive a Form 1099-MISC from UCLA?
• You or your company were issued a Form 1099-MISC because you received $600 or more for nonemployee compensation payments. 
• Why did I receive a Form 1099-NEC from UCLA?
• You or your company were issued a Form 1099-NEC because you received $600 or more in payments as an independent contractor. 
• How can I get a copy of my Form 1099?
• Please complete the Tax Copy Request form and submit it to aptax@finance.ucla.edu. 
• I received my Form 1099, but the information needs to be corrected. What should I do?
• Please indicate the necessary correction(s) on the Tax Correction Request form and submit it to aptax@finance.ucla.edu. 
• I'm a UCLA student – how can I get a copy of my Form 1098-T?
• Form 1098-T information, including how to request a copy, can be found on the UCLA Business & Finance Solutions website.
• Why did I receive a partial payment?
• 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.