Is housing provided by a university as employer reported on 1040?
To answer your question directly, this is a taxable benefit that they are providing for you in lieu of higher wages. It is taxable to the employee as income and through payroll taxes. It is taxable to the employer for their half of the payroll taxes. Since you worked as an RA, the university should send you a W2 form. The taxable wages line in that form would be the sum of both the direct salary and employer paid benefits that are taxable. As such you should not need to do anything than enter the numbers that they provide you. You should ask a CPA or tax lawyer to what extent living in specific housing provided by the employer as a job requirement is exempt from taxation.  You might find a nice surprise.  Your tax professional can also help you to report the items properly if mis-reported. Much of this is in the article you cite in the question, but perhaps a look at some of the original sources is warranted and will show why some expert advice might be useful.  I would argue that an RA who is required to police and counsel undergrads in a college dorm in exchange for a room or a flat is closer to a worker with quarters on a ship or at an oil well than a full professor who receives a rental home in a neighborhood near the university as a benefit.  In the first case living at the provided premises is necessary to do the job, but in the second case it is merely a benefit of the job.   The IRS Publication 15-B guidance on employer provided housing  is not entirely clear, so you might want to get some additional advice: Lodging on Your Business Premises You can exclude the value of lodging   you furnish to an employee from the employee's wages if it meets the   following tests. It is furnished on your business premises. It is furnished for your convenience. The employee must accept it as a condition of employment. Different tests may apply to lodging furnished by educational   institutions. See section 119(d) of the Internal Revenue Code for   details. If you allow your employee to choose to receive additional pay instead   of lodging, then the lodging, if chosen, isn’t excluded. The exclusion   also doesn't apply to cash allowances for lodging. On your business premises.   For this exclusion, your business   premises is generally your employee's place of work. For example, if   you're a household employer, then lodging furnished in your home to a   household employee would be considered lodging furnished on your   business premises. For special rules that apply to lodging furnished   in a camp located in a foreign country, see section 119(c) of the   Internal Revenue Code and its regulations.  For your convenience.   Whether or not you furnish lodging for your convenience as an employer   depends on all the facts and circumstances. You furnish the lodging to   your employee for your convenience if you do this for a substantial   business reason other than to provide the employee with additional   pay. This is true even if a law or an employment contract provides   that the lodging is furnished as pay. However, a written statement   that the lodging is furnished for your convenience isn't sufficient. Condition of employment.   Lodging meets this test if you require your   employees to accept the lodging because they need to live on your   business premises to be able to properly perform their duties.   Examples include employees who must be available at all times and   employees who couldn't perform their required duties without being   furnished the lodging.   It doesn't matter whether you must furnish   the lodging as pay under the terms of an employment contract or a law   fixing the terms of employment. Example of qualifying lodging. You employ Sam at a construction project at a remote job site in   Alaska. Due to the inaccessibility of facilities for the employees who   are working at the job site to obtain lodging and the prevailing   weather conditions, you furnish lodging to your employees at the   construction site in order to carry on the construction project. You   require that your employees accept the lodging as a condition of their   employment. You may exclude the lodging that you provide from Sam's   wages. Additionally, since sufficient eating facilities aren’t   available near your place of employment, you may also exclude meals   you provide to Sam from his wages, as discussed under Meals on Your   Business Premises , later in this section. Example of nonqualifying lodging. A hospital gives Joan, an employee of the hospital, the choice of   living at the hospital free of charge or living elsewhere and   receiving a cash allowance in addition to her regular salary. If Joan   chooses to live at the hospital, the hospital can't exclude the value   of the lodging from her wages because she isn't required to live at   the hospital to properly perform the duties of her employment. One question would be how the conflict with IRC 119(d) is resolved for someone who must live in the dorm to watch over the dorm and its undergrads. Here's 26USC119(d) from LII: (d) Lodging furnished by certain educational institutions to employees (1) In general  In the case of an employee of an educational   institution, gross income shall not include the value of qualified   campus lodging furnished to such employee during the taxable year. (2)   Exception in cases of inadequate rent Paragraph (1) shall not apply to   the extent of the excess of— (A) the lesser of— (i) 5 percent of the   appraised value of the qualified campus lodging, or (ii) the average   of the rentals paid by individuals (other than employees or students   of the educational institution) during such calendar year for lodging   provided by the educational institution which is comparable to the   qualified campus lodging provided to the employee, over (B) the rent   paid by the employee for the qualified campus lodging during such   calendar year. The appraised value under subparagraph (A)(i) shall be   determined as of the close of the calendar year in which the taxable   year begins, or, in the case of a rental period not greater than 1   year, at any time during the calendar year in which such period   begins.  (3) Qualified campus lodging For purposes of this subsection,   the term “qualified campus lodging” means lodging to which subsection   (a) does not apply and which is— (A) located on, or in the proximity   of, a campus of the educational institution, and (B) furnished to the   employee, his spouse, and any of his dependents by or on behalf of   such institution for use as a residence.  (4) Educational institution, etc. For purposes of this subsection— (A) In generalThe term   “educational institution” means— (i) an institution described in   section 170(b)(1)(A)(ii) (or an entity organized under State law and   composed of public institutions so described), or (ii) an academic   health center. (B) Academic health centerFor purposes of subparagraph   (A), the term “academic health center” means an entity— (i) which is   described in section 170(b)(1)(A)(iii), (ii) which receives (during   the calendar year in which the taxable year of the taxpayer begins)   payments under subsection (d)(5)(B) or (h) of section 1886 of the   Social Security Act (relating to graduate medical education), and   (iii) which has as one of its principal purposes or functions the   providing and teaching of basic and clinical medical science and   research with the entity’s own faculty.
The amount you contribute will reduce the taxable income for each paycheck, but it won't impact the level of your social security and medicare taxes. A 401(k) plan is a qualified deferred compensation plan in which an   employee can elect to have the employer contribute a portion of his or   her cash wages to the plan on a pretax basis. Generally, these   deferred wages (commonly referred to as elective contributions) are   not subject to income tax withholding at the time of deferral, and   they are not reflected on your Form 1040 (PDF) since they were not   included in the taxable wages on your Form W-2 (PDF). However, they   are included as wages subject to withholding for social security and   Medicare taxes. In addition, employers must report the elective   contributions as wages subject to federal unemployment taxes. You might be able to keep this up for more than 7 weeks if the company offers health, dental and vision insurance. Your contributions for these policies would need to be paid for before you contribute to the 401K. Of course these items are also pre-tax so they will keep the taxable amount at zero. If there was a non-pretax deduction on your pay check that would keep the check at zero, but there would be taxes owed. This might be union dues, but it can also be some life and disability insurance polices. Most stubs specify which deductions are pre-tax, and which are post-tax. Warning. If you get the company match some companies give you the maximum match for those 7 weeks, then zero for the rest of the year. Others will still credit you with a match at the end of the year saying if you should get the benefit. It is not required that they do this. Check the company documents. You could also contribute post-tax money, which is different than Roth 401K, for the rest of the year to keep the match going. Note: If you are turning 50 this year, or are already 50, then you can contribute an additional $5,500 "From Wikipedia: Managerial accounting is used primarily by those within a company or   organization. Reports can be generated for any period of time such as   daily, weekly or monthly. Reports are considered to be ""future   looking"" and have forecasting value to those within the company.** Financial accounting is used primarily by those outside of a company   or organization. Financial reports are usually created for a set   period of time, such as a fiscal year or period. Financial reports are   historically factual and have predictive value to those who wish to   make financial decisions or investments in a company.  At my university, managerial accounting focused more on the details of how costs were managed in the company, the future of the business, etc. while the courses that were considered financial accounting were more from the point of view of a financial analyst or investor, like you said. The financial accountancy material covered analysis of financial statements and the associated investment decisions, among other things.  These areas overlapped in areas like the production of financial statements, since the company also needs to consider how analysts will interpret these statements, and dividend policy, corporate tax accounting, etc. The Wikipedia articles on managerial accounting and financial accounting may provide helpful information as well.  Disclaimer: I took an introductory accounting course in university and nothing more, so my knowledge of the course structures, even at my alma mater, is secondhand recollection at best. I'm sure there are more similarities and differences of which I'm unaware, and I would assume that forensic accountants, auditors, etc. dabble in both these areas and others." It has everything to do with post-tax earnings.  You can only contribute into a Roth IRA up to either $5500 or your taxable compensation (wages, salaries, self-employment income, commissions, etc.), whichever is less. So your contributions have already been taxed as income (either withheld or when you file your 1040 next year). Importantly, this means that you can't contribute gifts, previous savings, unearned income, or under-the-table earnings that you don't report* into a Roth (of course, this only is a factor if you report less than $5500 in income since money is fungible). *Note: I mention this for completeness, not as a recommendation, unreported income can get you into hot water, just ask Mr. Capone... is it possible to file that single form aside from the rest of my return? Turbotax will generate all the forms necessary to file your return. I recommend you  access these forms and file them manually. According to the IRS in order to report capital gains and losses you need to fill out Form 8949 and summarize them on Form 1040 D. Add these two forms to the stack that turbotax generates. Add the total capital gains to line 13 of the Form 1040 which turbotax generated, and adjust the totals on the form accordingly. "If they allowed people to skip reporting the funds ""even though I might not intend to use this money to help my kids through college"", then children of a Billionaire would be eligible for financial aid.   In addition you might have reported all your income to the IRS, but the rest of the government isn't able to see that information." If treaties are involved for something other than exempting student wages on campus, you shouldn't do it yourself but talk to a licensed US tax adviser (EA/CPA licensed in your state) who's well-versed in the specific treaty. Double taxation provisions generally mean that you can credit the foreign tax paid to your US tax liability, but in the US you can do that regardless of treaties (some countries don't allow that). Also, if you're a US tax resident (or even worse - a US citizen), the royalties related treaty provision might not even apply to you at all (see the savings clause). FICA taxes are generally not part of the income tax treaties but totalization agreements (social security-related taxes, not income taxes). Most countries who have income tax treaties with the US - don't have social security totalization agreements. Bottom line - talk to a licensed professional. The company match is not earnings. My company deposits 5% of my income into my 401(k) and it appears nowhere except on the paperwork for the 401(k).  To be clear, it doesn't appear on any paystub or W2. Here is a quote from the IRS website on this topic: You may be able to deduct premiums paid for medical and dental   insurance and qualified long-term care insurance for yourself, your   spouse, and your dependents. The insurance can also cover your child   who was under age 27 at the end of 2011, even if the child was not   your dependent. A child includes your son, daughter, stepchild,   adopted child, or foster child. A foster child is any child placed   with you by an authorized placement agency or by judgment, decree, or   other order of any court of competent jurisdiction. One of the following statements must be true. You were self-employed and had a net profit for the year reported on   Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ   (Form 1040), Net Profit From Business; or Schedule F (Form 1040),   Profit or Loss From Farming. You were a partner with net earnings from self-employment for the year   reported on Schedule K-1 (Form 1065), Partner's Share of Income,   Deductions, Credits, etc., box 14, code A. You used one of the optional methods to figure your net earnings from   self-employment on Schedule SE. You received wages in 2011 from an S corporation in which you were a   more-than-2% shareholder. Health insurance premiums paid or reimbursed   by the S corporation are shown as wages on Form W-2, Wage and Tax   Statement. The insurance plan must be established, or considered to be   established as discussed in the following bullets, under your   business. For self-employed individuals filing a Schedule C, C-EZ, or F, a   policy can be either in the name of the business or in the name of the   individual. For partners, a policy can be either in the name of the partnership or   in the name of the partner. You can either pay the premiums yourself   or your partnership can pay them and report the premium amounts on   Schedule K-1 (Form 1065) as guaranteed payments to be included in your   gross income. However, if the policy is in your name and you pay the   premiums yourself, the partnership must reimburse you and report the   premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to   be included in your gross income. Otherwise, the insurance plan will   not be considered to be established under your business. For more-than-2% shareholders, a policy can be either in the name of   the S corporation or in the name of the shareholder. You can either   pay the premiums yourself or your S corporation can pay them and   report the premium amounts on Form W-2 as wages to be included in your   gross income. However, if the policy is in your name and you pay the   premiums yourself, the S corporation must reimburse you and report the   premium amounts on Form W-2 as wages to be included in your gross   income. Otherwise, the insurance plan will not be considered to be   established under your business. Medicare premiums you voluntarily pay to obtain insurance in your name   that is similar to qualifying private health insurance can be used to   figure the deduction. If you previously filed returns without using   Medicare premiums to figure the deduction, you can file timely amended   returns to refigure the deduction. For more information, see Form   1040X, Amended U.S. Individual Income Tax Return. Amounts paid for health insurance coverage from retirement plan   distributions that were nontaxable because you are a retired public   safety officer cannot be used to figure the deduction. Take the deduction on Form 1040, line 29.