Top Documents You Need Before Filing J-1 Visa Taxes

If you are on a J-1 visa in the United States, filing your U.S. tax return correctly is not just about submitting a form — it’s about understanding which documents you actually need. Many J-1 visa holders lose refunds or face IRS delays simply because they filed without the right paperwork.

This guide explains the top documents every J-1 visa holder must collect before filing taxes, how to read them, and how to avoid mistakes that can trigger IRS notices or refund delays.

Whether you’re a student, intern, camp counselor, teacher, or trainee, these documents will determine how much you owe or how much refund you’ll receive.

The Tax Moves Blog

Oct 8, 2025 | J1 VISA, Learning IRS

Top Documents You Need Before Filing J-1 Visa Taxes

👉 If you’re unsure which form to file, read our detailed comparison: Form 1040 vs 1040NR for J-1 visa holders.

1. Form W-2 — Wage and Tax Statement

If you worked for a U.S. employer during your J-1 program, you should receive a Form W-2 from your employer by January 31 of the following year. This form reports:

Total wages earned
Federal income tax withheld
State taxes withheld
FICA taxes (Social Security and Medicare) — which usually should not apply to J-1 visa holders

🔗 Learn how to read and use it in our Form W-2 guide for J-1 visa holders.

Why it matters

The W-2 is the backbone of your nonresident tax return (Form 1040NR). The IRS matches the income and withholding data from this form against your return — if numbers don’t match, it can trigger a CP2000 notice or refund delay.

Common mistake

J-1 visa holders often file before receiving all W-2s, especially if they had multiple jobs. Wait until you have every W-2 before filing.

2. Form 1042-S — Income Subject to Withholding (Scholarships, Stipends, or Treaty Income)

Form 1042-S reports payments made to foreign individuals that are subject to U.S. withholding. You’ll receive it if you were paid a:

Scholarship or fellowship (often tax-exempt under a treaty)
Stipend for training or research
Grant or allowance from a U.S. institution

You might receive both a W-2 and a 1042-S if you earned wages and also received scholarship income.

🔗 See our full Form 1042-S J-1 guide for examples and how to use it on your 1040NR.

Why it matters

The 1042-S determines whether your income qualifies for a tax treaty exemption. Misreporting or forgetting to attach it can make the IRS reject your treaty benefits.

Common mistake

Many J-1 visa holders file with only the W-2, leaving out their 1042-S income — which can cause the IRS to send correction letters or deny the refund.

3. DS-2019 — Certificate of Eligibility for Exchange Visitor Status

Your DS-2019 form is more than just a visa document. For tax purposes, it proves:

Your program category (student, trainee, intern, etc.)
Your sponsor organization
Your program start and end dates
The total time you’ve been under J-1 status

🔗 Read our guide on DS-2019 and its tax impact.

Why it matters

The IRS uses your visa category and duration to determine whether you are a nonresident or resident for tax purposes, which affects which form you should file — Form 1040NR vs Form 1040.

Filing as a “resident” when you are still a nonresident can lead to wrong treaty applications, incorrect refund amounts, or IRS rejection.

4. Form 1099 — Independent Contractor or Interest Income

If you received payment without an employer relationship, such as:

Consulting or freelance work
Interest from a U.S. bank account
Dividends or investment income

…you might receive a Form 1099-NEC or 1099-INT.

🔗 Learn more in our Form 1099 guide for J-1 visa holders.

Why it matters

J-1 visa holders are typically not authorized for self-employment or contract work. However, if income appears on a 1099, you must still report it properly to avoid mismatches with the IRS.

Failing to include a 1099 often triggers the CP2000 notice, meaning the IRS found unreported income.

6. SSN or ITIN — Identification Numbers for Filing

You must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to file your return.

🔗 Learn how to apply and which one you need: SSN / ITIN for J-1 visa holders.

Why it matters

An SSN is usually issued if you work legally under your J-1 visa.
If you don’t qualify for an SSN (for example, you only receive a stipend), you must apply for an ITIN using Form W-7.

Without one of these, the IRS will not process your return or issue a refund.

Pro tip

If you apply for an ITIN, attach Form W-7 and your tax return together. If you send them separately, your application may be rejected.

7. IRS Tax Transcript — Your Verification Tool

Before filing, or when responding to IRS notices, you should request your IRS transcript. It shows all income forms (W-2, 1042-S, 1099) already received by the IRS and helps confirm what’s on record.

🔗 Check our IRS Transcript J-1 Visa guide.

Why it matters

If your transcript shows income that you didn’t include, the IRS will detect it and issue a CP2000 or similar notice. Checking your transcript before filing ensures your return is complete and consistent.

8. Form 1040NR — The Correct Tax Form for J-1 Visa Holders

The correct form for most J-1 visa holders is Form 1040NR (Nonresident Alien Income Tax Return).

🔗 See our detailed Form 1040NR guide.

Why not Form 1040?

Some online tax software mistakenly files the resident version (Form 1040) instead of 1040NR. This can cause refund freezes or even create immigration complications later.

Compare both here: 1040 vs 1040NR – Which One to File.

Pro tip

Always choose a preparer or software that specifically supports nonresident returns (Form 1040NR) — like J1 Go Tax. Sprintax and other platforms often default to this, but accuracy varies.

9. Bonus: Tax Return Guide for J-1 Visa Holders

If you want a step-by-step breakdown of how to file, including deadlines, state taxes, and refund timelines, check the full J-1 Visa Tax Return Guide.

It explains how all these documents fit together and what to expect at each stage — from collecting forms to checking your refund status.

Before filing your J-1 visa tax return, make sure you have all the key documents ready. Your Form W-2 reports your wages and taxes withheld, while Form 1042-S covers scholarships, stipends, or treaty income. The DS-2019 confirms your visa status and helps determine whether you must file Form 1040NR instead of Form 1040, as explained in our 1040 vs. 1040NR guide. If you received any independent or interest income, include your Form 1099 as well. Every J-1 holder must also file Form 8843 to explain their U.S. presence. Don’t forget your SSN or ITIN, since your return isn’t valid without one, and review your IRS transcript to make sure all records match. Having all these documents ensures your taxes on J-1 visa are accurate and fully compliant.