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SUBJECT:	Delivery of 1042S Forms
DATE:	February 27, 2008

In an effort to expedite the delivery of IRS Forms 1042S, Corporate Payroll Services is mailing 2007 IRS Forms 1042S to the individual's home address of record. Corporate Payroll Services will mail these documents on February 27, 2008.

IRS Form 1042S is a tax reporting document issued to foreign nationals who meet the following criteria:

1. Recipients of scholarships and fellowships:
   Forms 1042S are issued to all Non-Compensatory payment recipients who are not US citizens, permanent residents (green card holders), or residents for tax purposes.
   
   
2. Employees who claimed a tax treaty exemption during calendar year 2007:
   Forms 1042S are issued to all Biweekly and Faculty/Staff employees who claimed a tax treaty exemption for any part of calendar year 2007.
   
   
3. Registered Duke students for tuition and required fees:
   Forms 1042S are issued to foreign students (nonresidents for tax purposes) for all payments posted directly to student accounts by journal vouchers.

Corporate Payroll Services will issue a separate Form 1042S for each payment source. If an individual has payments from the Biweekly and Faculty/Staff payrolls, Non-Compensatory payment system and/or has payments posted to the student account, the individual may receive three Forms 1042S.

If you have questions regarding Forms 1042S, please contact Debbie Endsley at 684-2642.