Form 1099 for J1 Visa Holders. What You Need to Know

Most J1 visa holders receive a Form W-2 for their wages, since they are usually employed directly by a U.S. company or program sponsor. However, some J1 visa holders may receive a Form 1099 instead of a W-2, and this creates a lot of confusion during tax season.

In this guide, we explain what the 1099 is, whether J1 visa holders should receive it, and how it impacts your U.S. tax return.

The Tax Moves Blog

Sep 18, 2025 | Learning IRS

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

What is Form 1099?

Form 1099 is used to report income that is not considered wages. Common types include:
- 1099-NEC: Non-employee compensation (often for freelancers or independent contractors).
- 1099-MISC: Miscellaneous income.
- 1099-INT: Bank interest.
- 1099-DIV: Dividends from investments.

Should J1 Visa Holders Receive a 1099?

In most cases, J1 visa holders should not receive a 1099-NEC for their U.S. program wages. That’s because J1 participants are employees, not independent contractors. Instead, they should receive a W-2 from their employer.
- If you receive a W-2, you file your tax return with Form 1040NR plus Form 8843.
- If you only receive a 1099, it could mean your employer classified you incorrectly — which might cause you to pay more tax than necessary.
👉 Learn more about the difference here: Form W-2 for J1 Visa

What if I received a 1099 instead of a W-2?

If you’re on a J1 visa and received a 1099, it usually means:

Your employer treated you as an independent contractor.
No federal taxes were withheld from your pay.
You may owe self-employment taxes — but J1 visa holders are generally exempt from FICA taxes.

This situation is complicated and may require correcting your classification.

1099 and Your Tax Return

With a W-2, you file Form 1040NR + 8843 (or Form 1040 if you are a resident alien, see 1040 vs 1040NR guide).
With a 1099, you may still have to use Form 1040NR, but the tax owed could be higher since no taxes were withheld.

👉 Check out related resources:

Form 1040NR for J1 Visa
Form 1042-S for J1 Visa
DS-2019 Guide

FAQ – J1 Visa and Form 1099

Can I get a refund if I only received a 1099?
Usually no, because no taxes were withheld. Refunds typically come from overpaid federal or state tax shown on a W-2.

What if my employer refuses to give me a W-2?
You may need to contact them or the IRS to correct the classification.

Do I need to report bank interest (1099-INT)?
Yes, if you received it while in the U.S., it must be reported on your tax return.

Why J1 Go Tax?

At J1 Go Tax, we prepare tax returns only for J1 visa holders with W-2 income. If you received a 1099 by mistake, we can guide you to the right resources — but we focus exclusively on W-2 based J1 tax refunds.

👉 Calculate my refund for free

Unlike other services, you only pay if you receive a refund.

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.