Nonresident Aliens and Form 1042S

The IRS requires withholding on certain payments to non-resident aliens. Form 1042-S reports taxes withheld on payments to non-resident aliens. Georgia Tech uses GLACIER software for 1042-S reporting. Three offices manage payments: Accounts Payable Office makes payments to vendors and visitors. The Bursar’s Office applies scholarship payments to students. The Human Resources Office makes payments to employees. Distribution of Form 1042-S is centralized in the Office of Global Human Resources: https://ohr.gatech.edu/tax-compliance