IRS & California Tax Forms
We have created a tax matrix that explains the most common IRS and California tax forms we request from our suppliers and nonresidents for registration and withholding compliance purposes.
Federal & State Withholding Assessment
- Federal
- Federal withholding is assessed on qualifying transactions where a non-resident cannot claim an exemption (e.g, with a US Tax ID (SSN or ITIN) or a home country tax treaty).
- State
- California Progressive 7% withholding is assessed on qualifying transactions where an out-of-state/nonresident performs services onsite in California.
Withholding situations can be complex, especially when determining exemption requirements or tax assessment requirements. Please reach out to accountspayablehelp@scu.edu for guidance should you find yourself with a transaction that needs a withholding assessment.
1099-NEC & MISC Forms
On a calendar year basis, we assess transactions for potential IRS 1099 reporting. All 1099s are issued by the IRS’ annual deadline on 01/31. For example, 1099s for calendar year 2025 would be finalized and mailed by 01/31/2026.
1042S Forms: Foreign Person's U.S. Source Income Subject to Withholding
On a calendar year basis, we assess transactions for potential IRS 1042S reporting. All 1042S’ are issued by the IRS’ annual deadline on 03/15. For example, 1042S’ for calendar year 2025 would be finalized and mailed by 03/15/2026.
Sales/Use Tax
Santa Clara University is not exempt from paying California sales tax on tangible goods purchases. As necessary, we accrue use tax on purchases when a supplier neglects to assess California sales tax.