1042-S forms are generated for those individuals who:

• Received fellowship/scholarship/grant in excess of tuition charges
  
  Example:
  Tuition charged for the calendar year 2006:        $32,228.00 
   Fellowship/scholarship/grant received:               $34,000.00 
  1042-S form would reflect the following amount: $1,772.00

AND/OR

• Received compensation/wages/earnings that were exempt form income tax withholding (federal and state) due to a treaty article agreement between the U.S. and the individual’s country of tax residence.
  
  Note:  If only a portion of compensation/wages/earnings were exempt form income tax withholding due to a treaty article agreement, ONLY that portion would be reflected on the 1042-S form.
  
  Example:
  Based on the treaty between the U.S. and China that allows the first $5,000.00 of earnings to be exempt form income tax withholding:
     
  Compensation/wages/earnings in the amount:     $6,500.49
  The 1042-S would reflect the following amount:    $5,000.00
  This individual would then also have received a
  W-2 form that reflected the following amount:      $1,500.49

1042-S forms are NOT generated for those individuals who:

• Received fellowship/scholarship/grant that were from a non U.S. source
• Received fellowship/scholarship/grant that was less than the tuition charged during the 2006 calendar year 
  
  Example:
  Tuition charged for the calendar year 2006:  $32,228.00 
  Fellowship/Scholarship/grant received:          $14,000.00
  
  NO 1042-S form would be generated

AND/OR

• Received compensation/wages/earnings that HAD income taxes (federal and state) withheld