Tax Information

TAs and GSRs

All employees receive a W2 Wage and Tax Statement that reports their payroll system payments and withholding taxes for the tax year by the end of January of the following year. The federal requirement is employers must send the W2's by the last day of January. Santa Cruz Payroll usually beats the federal deadline by a couple days. Thus W2's for 2005 will be sent on or before January 31, 2006

This campus sends W2's for active employees via campus mail to the department where they receive their paychecks or direct deposit statements. W2's for separated and inactive employees are sent via US Mail to the individual’s home address, the permanent address in the Personnel and Payroll System.

Visit the At Your Service website for more info regarding your W2s. Employees that need to request a duplicate W2 to replace a lost W2 should login to the At Your Service Online website. For help setting up your At Your Service account, visit the Payroll Employee Guide online.

Graduate Fellowships

Any portion of your fellowship that does not apply directly to your fees or tuition is considered taxable income and must be reported to the I.R.S. Currently the University does not withhold any taxes from your fellowship. However you still may have a tax liability on any portion of your fellowship that does not apply directly to your fees or tuition.

Student Business Services is the office that contracts with the Tax Credit Reporting Service. This service sends out the 1098-T form at the end of January to the permanent address. Students may call Tax Credit Reporting Service about the form at 1-877-467-3821 or refer to the following website: Students can also access their form via this website.

The 1098T is the form associated with the Hope Scholarship Credit and the Lifetime Learning credit. This is part of the Tax Relief Act of 1997 that established two new education tax credits:

The Hope Scholarship Credit for students who are enrolled in one of the first two years of postsecondary education and are carrying at least a half-time workload while pursuing an undergraduate degree, certificate, or other recognized credential.

The Lifetime Learning Credit for students who take one or more classes from a college, university or other post-secondary institution to pursue either an undergraduate or graduate degree, certificate, or other recognized credential, or to acquire or improve job skills.

If no one claims the student as a dependent on a federal income tax return for the year, the student may be able to claim these tax credits. Either the parent or the child may claim these credits in a particular year, but not both.

1099 Form

The 1099 form reports the amount of non-employee payments other than wages. The form was will also be mailed out at the end of January. The 1099's will be mailed to the student's permanent address (as listed in Banner) from Accounts Payable. Students may call (831) 459-3682 if they have questions or need more information.

Scholarship/Grants or Fellowship Aid

Students who need to know the amount of their taxable grants, fellowships and/or scholarships, should contact the Office of Financial Aid. FAO will help students complete the "Financial Aid Worksheet for 2005 Taxable Income from Financial Aid."


Student loans are exempt from taxes.


Most post offices and libraries will have a limited supply of tax forms.

For more information please consult I.R.S. Publication 4, Student Guide to Federal Income Tax. The IRS website is