Dear <First Name>,
Enclosed is your 2015 Form 1042-SForeign Person's U.S. Source Income Subject to Withholding.
As you may be aware, there is a problem with the 2014 1042-S federal tax filings. As a result, studentshave receivednotices from the IRS stating the 1042-S information reported on their2014 Income Tax Return does not match what Northwestern reported. This is a widespread problem impacting international students on a national level and is not unique to Northwestern. We believe this problem is result of a software glitch. All 1042 federal taxes were deposited by Northwestern University for 2014and2015 in accordance withthe IRS deadlines.Students did not do anything to cause this error.
If you had both 1042-S income and W2 wages from Northwestern or another employer in 2015:
The tax deadline is April 18, 2016. Given that the 2014 error has not been resolved, you may want to considerrequesting an extension for tax filing for your 2015 1040NR or 1040NR-EZ if you have wages reported on Form W-2 and 1042-S in 2015. If you file while the problem is ongoing, the IRS could reject your 1042 federal tax withheld and you could receive incorrect notices from the IRS similar to those for 2014.
Request your extension with the IRS before April 18, 2015. This will give you an additionalsix months to file your 2015 tax return (4 months if you are outside the U.S.). To apply for an extension, please complete the Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.The form is available at
If you owe taxes, you will need to make your tax deposit by the April 18, 2016 original deadline, even though you have requested an extension.To determine if you owe taxes, complete your tax return to estimate your obligation, but do not file it. The deposit instructions are included on Form 4868.
If you only had 1042-S income in 2015:
The deadline for filing 1042-S forms is June 15, 2016 While you can file your 2015 1042-S tax return any time up until June 15, 2016, youshould consider waiting until close to this deadline to file your taxes. It is hopeful that the IRS will resolve the 2014 tax filing error by this deadline and the error will not reoccur for 2015 tax filing; thus the suggestion to wait to file.
The International Office offers Glacier, non-resident tax preparation software, to assist students in completing their 2015 tax returns.You can access Glacier at
If you need your Glacier access code resent or have any questions regarding your 2015 Form 1042-S please contact Payroll or 847-491-7362.
Northwestern will continue to monitor the problem with the IRS and provide you with updates.
Sincerely yours,