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Tax Information and Forms

University Payroll & Benefits (UPB) ensures that taxes are withheld in compliance with federal and state laws and regulations. This includes payment to nonresident aliens, student Federal Insurance Contributions Act (FICA) exceptions, and fringe benefits such as tuition waivers.


Looking for Foreign Nationals payment information?

Foreign nationals should complete a Tax Status Review to ensure correct taxation for payments issued by the university. See Payments to Foreign Nationals for more information.

Forms W-2, 1042-S, and 1095-C Distribution

Learn about tax forms, when they are issued, and how they are distributed. You can also find information on reissuing forms and verifying W-2 totals.

Employee's Withholding Certificate

To ensure proper income tax withholding, all employees are required to complete a withholding certificate for federal and state taxes. Learn how tax is calculated and how to update your withholding certificate.

Student Employee FICA Exception

View information for student employees enrolled in institutions of higher education who may qualify for the student FICA exception on their earnings.

Tuition and Fees: Waivers, Departmental Payments, and Reimbursements

Find information about the taxability of assistantship, tuition, and service fee waivers as well as employer provided graduate level tuition and fee benefits.

Who to Ask

University of Illinois System offices cannot give you tax advice or recommendations for how to complete your withholding allowance forms. Contact the Federal or State Internal Revenue Service or your tax counselor for advice.

Questions about withholding or tax forms may be directed to the University Payroll & Benefits Service Portal.

UPB Service Portal

Select your university to create a service ticket and access support knowledge.

Related Policies

18 Taxes

Related Forms