Form 1042-S for J-1 Visa Holders

If you are in the U.S. on a J-1 visa and receive a scholarship, fellowship, or stipend, your sponsor or university will issue you Form 1042-S. This form reports income that is subject to U.S. tax but does not come from regular wages.

Many J-1 visa holders get confused between Form W-2 and Form 1042-S. Knowing the difference is essential for filing your tax return correctly.

👉 For a complete overview, check our J-1 Visa Taxes Guide.
👉 See also: Form 1040NR for J-1 visa holders and Form W-2 guide.

j1 go tax

The Tax Moves Blog

Sep 17, 2025 | Learning IRS

Form 1042-S for J-1 Visa Holders

👉 Start now with our free J-1 Visa Refund Calculator.

What is Form 1042-S?

  • Scholarships and fellowships (taxable portions, usually covering living expenses).

  • Stipends or allowances paid by sponsors.

  • Other income subject to U.S. tax that is not wages.

You may receive both a W-2 (for wages) and a 1042-S (for scholarships). Both forms must be included in your tax return if issued.

Why Do J-1 Visa Holders Receive Form 1042-S?

J-1 students, interns, researchers, and teachers often receive financial support from their sponsoring institution. While tuition-related scholarships are not taxed, money given for living expenses, stipends, or allowances usually is. That’s why the IRS requires the 1042-S.

How to Use Form 1042-S in Your Tax Return

  • Report income from Form 1042-S on your Form 1040NR.

  • Attach Form 8843 (mandatory for all J-1 visa holders).

  • If your country has a tax treaty with the U.S., part of the income may be exempt.

  • Always keep a copy of your DS-2019 and scholarship documents in case the IRS asks for proof.

W-2 vs. 1042-S: The Key Difference

  • W-2 → Reports employment wages.

  • 1042-S → Reports scholarships, stipends, or allowances.

Some J-1 visa holders get both forms, which is perfectly normal. In that case, you must report them together in your 1040NR.

Filing Deadlines

  • April 15, 2026 → If you received wages (W-2 and/or 1042-S).

  • June 15, 2026 → If you only file Form 8843 (no income).

Common Mistakes with Form 1042-S

  • Not filing because you think scholarships aren’t taxable (they often are).

  • Filing only Form 8843 and forgetting the 1042-S.

  • Missing treaty exemptions that reduce or eliminate tax liability.

  • Mixing up W-2 and 1042-S.

Form 1042-S for J-1 Visa Holders

J1 Go Tax

At J1 Go Tax, we help J-1 students, researchers, and interns file both W-2 and 1042-S correctly. Many general tax platforms misreport scholarships, costing you money. With us, you pay nothing if you don’t get a refund.

👉 Try our free J-1 refund calculator and see how much you could claim back.

Core Guides & Calculators

1. Learn everything about J1 visa taxes — our complete 2026 step-by-step guide for nonresident workers with W-2 income.

2. Estimate your refund instantly with our J1 visa tax calculator — no signup required.

3. Compare Form 1040 vs 1040NR for J1 visa holders and find out which one applies to you.

4. Understand the importance of your DS-2019 form — it defines your program, tax status, and eligibility.

Forms & Tax Documents

5. Did you receive a 1099 instead of a W-2? Here’s what to do — Form 1099 for J1 visa workers explained.

6. Learn how to apply for your SSN or ITIN as a J1 visa holder before filing your taxes.

7. Understand your IRS transcripts for J1 visa taxes — what they show and how to request them.

8. Received a Form 1042-S? Discover what it means and how to include it in your tax return.

9. Find your Form W-2 for J1 visa — and learn what each box means when you file.

10. File correctly using the official Form 1040NR for J1 visa holders — step-by-step.

11. Don’t forget your Form 8843 — it’s mandatory even if you had no income.

12. Check this J1 visa tax return example using Form 1040NR to understand how everything fits together.

Special Cases & IRS Resources

13. Missed the April deadline? Learn how to file J1 visa taxes after April and still get your refund.

14. Review official IRS guidance on Taxation of J-1 visa holders and resident status.

You may also like

J-1 Visa Taxes in Santa Bárbara

J-1 Visa Taxes in Santa Bárbara – Guide for W-2 Workers Only

|

J-1 Visa Taxes in Santa Bárbara: What You Should KnowSanta Bárbara and the Central Coast welcome thousands of J-1 exchange visitors employed by beach resorts, university programs, seasonal tourism businesses, and healthcare training centers with Form W-2 income only each year. Most employers in Santa Bárbara pay J-1 participants through…

J-1 Visa Taxes in Anaheim

J-1 Visa Taxes in Anaheim – Guide for W-2 Workers Only

|

J-1 Visa Taxes in Orange County: What You Should KnowAnaheim receives thousands of J-1 exchange visitors employed by theme parks, resort hotels, restaurants, and entertainment venues with Form W-2 income only every year. The city is one of the largest tourism hubs in California, and most Anaheim employers pay J-1…

J-1 Visa Taxes in Orange County

J-1 Visa Taxes in Orange County – Guide for W-2 Workers Only

|

J-1 Visa Taxes in Orange County: What You Should KnowOrange County hosts a significant community of J-1 exchange visitors employed with Form W-2 income only across Anaheim tourism employers, Irvine university programs, healthcare training, cultural centers, and the local hospitality sector in Southern California. IRS verification systems match every Orange…

J1 Visa Taxes in Sacramento

J1 Visa Taxes In Sacramento – Guide for California Exchange Visitors With W-2 Only

|

J1 Visa Taxes in Sacramento: What You Should KnowSacramento, as the capital of California, is an important destination for J-1 exchange visitors who earned income reported on Form W-2 only through universities, healthcare programs, museums, restaurants, and regional hospitality employers across Northern and Central California. Participants work near institutions such…

J1 Visa Taxes In Mountain View

J1 Visa Taxes In Mountain View – Filing for California J-1 W-2 Workers Only

|

J1 Visa Taxes in Mountain View: What You Should KnowMountain View and nearby Silicon Valley communities receive thousands of J-1 exchange visitors who earned income reported on Form W-2 only. Participants are usually connected to university extension programs, research support roles, healthcare internships, museums, and hospitality employers across Northern California.…

Palo Alto J1 Visa Taxes

J1 Visa Taxes In Palo Alto – Filing for J-1 W-2 Workers Only

|

Palo Alto J1 Visa Taxes: What You Should KnowPalo Alto and the surrounding Bay Area are recognized in California as leading locations for J-1 exchange visitors who earned income reported on Form W-2 only. Participants are commonly linked to university research centers, innovation programs, healthcare internships, museums, and hospitality employers…