Tax Forms Issued by the University

W-2 Statement of Wages (to employees)
Contact: Payroll Office, 847.491.7362

1099-NEC and 1099-MISC (issued by the University to various independent contractors, attorneys, others)

Form 1099-NEC is issued by the University to individuals that were paid for:
- Independent contractor services,
- And total payment in the calendar year is $600 or more.
A 1099-MISC form is issued by the University to individuals that were paid for:
- Non-compensation payments such as -
  - Awards,
  - Prizes,
  - Participation in research,
  - And total $600 or more for the calendar year.
- Royalties totaling $10 or more for the calendar year.
Information on the Forms 1099-NEC and 1099-MISC is generated from NUFinancials supplier data for individuals and attorneys coded as taxable vendors and have received a taxable payment.
Reimbursements of expenses are not taxable and should be paid on a nontaxable expense code, such as 75015 Professional Services Reimbursement or 76710 General Travel.
Contact: If you have questions about a Form 1099-NEC or 1099-MISC issued to you by the University, contact Tax and Regulatory Services at taxandregulatoryservices@northwestern.edu.

1098-T Tuition Payments Statement (issued to students)
Contact: Student Finance – Student account inquiries at studentaccounts-ev@northwestern.edu or 847.491.5224

1098-E Student Loan Interest Statement (issued to students)
Contact: Student Finance – Student loan inquiries at studentloans@northwestern.edu or 847.491.3125

1099-K Payment Card and Third Party Network Forms
Contact: Tax and Regulatory Services, taxandregulatoryservices@northwestern.edu, 847.467.4210