The IRS requires several types of information for returns to be filed annually for certain types of payments.

The Accounts Payable (AP) Accounting Office files IRS Form 1099-MISC (Miscellaneous Income) which is an information return used to report payments made to suppliers. 1099-NEC (Non-Employee Compensation) is also filed with the IRS which is an information return used to report payments made to individuals who provided services to the Institute but are not employees.

The AP website includes helpful information related to these forms – 1099-MISC,1099-NEC.

Forms are mailed to recipients by January 31st, as required by the IRS for the new tax year.

Visit the IRS 1099 Forms Overview web links below for more information:

About Form 1099-MISC, Miscellaneous Information

Form 1099 NEC & Independent Contractors

Foreign Person’s U.S. Income (IRS Form 1042-S)

Payments made to non-U.S. persons registered in Workday, such as stipends, honorariums, fellowships, or any type of award, may be subject to federal tax withholding. Before receiving payment, the payee must complete registration in GLACIER and be registered in Workday as a supplier. Please reach out to AP Accounting to request GLACIER access to begin the registration process. For workday registration assistance, please submit a ServiceNow request for Suppliers and Payees.

Foreign national students at Georgia Tech may qualify for a full or partial exemption from federal tax withholding if there is a tax treaty between the U.S. and the foreign national’s country of tax residence. The GLACIER tax compliance software helps determine eligibility for any available tax treaty benefits and generates the necessary paperwork. In many cases, this paperwork must be renewed annually.

AP Accounting is responsible for ensuring tax compliance for all payments made to foreign suppliers registered in Workday. To do this, AP Accounting uses the secure online tax compliance software GLACIER. All foreign national suppliers must provide information about their immigration history and presence in the U.S. GLACIER will then assess their tax status and eligibility for tax treaty benefits.

  • IRS Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding) is issued annually by Georgia Tech to report these payments.

If you need assistance related to your 1099 form or have any GLACIER-related questions, please submit a ServiceNow request.