2020 Non-compensatory Tax Reporting Documents

Updates regarding the 2020 tax reporting documents issued to individuals who are receiving payments through the Non-compensatory Payment System are included below.

Based upon the number of departments that are working remotely, 1099 forms and courtesy letters for all non-compensatory recipients will be distributed by U.S. Mail on January 28, 2021. The forms will be mailed to the most recent home address that is on file in the Non-compensatory Payment System.

Duke University Reporting Requirements for U.S. Citizens and Permanent Residents

Duke University’s reporting obligations for U.S. citizens, resident aliens (green card holders), and residents for U.S. tax purposes on the Non-compensatory Payment System vary based upon the factors below:

1. For those payments which must be reported by Duke University, the recipient will receive Form 1099.
2. If Duke University does not have a reporting obligation but the recipient elects to have taxes withheld (by completing Forms W-4, NC-4, or NC-4EZ), the recipient will receive Form 1099.
3. If Duke University does not have a reporting obligation and the recipient does not elect to have taxes withheld, the recipient will not receive a Form 1099. If no 1099 Form is applicable, Corporate Payroll Services provides courtesy letters which list the total payments issued during 2020.

Duke University Reporting Requirements for Foreign Nationals

All foreign nationals who are nonresidents for U.S. tax purposes receiving non-compensatory payments will receive a Form 1042-S reflecting all payments issued during 2020. Corporate Payroll Services will issue Forms 1042-S no later than February 19, 2021. The forms will be mailed to the most recent home address that is on file in the Non-compensatory Payment System.

Thank you for your continued support and partnership. Please contact our office at 684-2642 or email payroll@duke.edu, if you have any questions.