The W-2 form reports employee salaries and wages, as well as other required information. Typically, individuals must attach W-2s to the individual tax return when it is filed.
Foreign nationals may also receive W-2s for salaries and wages, with one exception. He or she may also receive form 1042-S. Form 1042-S reports salary and wages exempt from taxation under a tax treaty, the W-2 form will report the taxable salary and wages.
Form 1099-MISC reports the following non-employee payments to the IRS:
Prizes
Awards
Fees for services
Royalties
See the IRS Forms and Publications for more information. If you have questions regarding the 1099-MISC form you received, or if you did not receive one when you believe your should have, email us at tax@cornell.edu.
