The IRS requires Cornell to issue year-end tax reporting forms for specific types of payments. See the table below for detailed information on each of these forms.
| Form | Used to Report |
Issued |
|---|---|---|
| 1042-S |
Most payments to foreign nationals |
on or before March 15 |
| 1098-E |
Interest received on student loans |
on or before February 1 |
| 1098-T | Student tuition and financial aid |
on or before February 1 |
| 1099 | Prizes, awards, royalties, and non-employee compensation |
on or before February 1 |
| W-2 | Salaries and wages | on or before February 1 |
