J-1 Visa Tax Return Example: How to Fill Out Form 1040NR (and When You Can Use Form 1040)

Understanding J-1 Visa Taxes the Right Way

If you are in the United States on a J-1 visa, you are required to file a U.S. federal tax return every year, even if you only stayed for a few months. However, most J-1 visa holders get confused at one key question:

This confusion exists because J-1 aliens can be classified in two ways under the IRS rules, nonresident aliens or resident aliens for tax purposes, depending on how long you’ve been in the U.S. and what kind of J-1 category you have (student, intern, researcher, trainee, teacher, etc.).

This guide breaks it all down, step by step. You’ll learn:

The official IRS definitions of J-1 aliens and resident vs. nonresident status.
When a J-1 can use Form 1040 instead of Form 1040NR.
How to correctly complete Form 1040NR.
What documents you’ll need (W-2, 1042-S, DS-2019, etc.).
And why J1 Go Tax is the best service if you’re a J-1 with a W-2 looking for a fast refund.

📘 Official IRS reference: J-1 Aliens – Individuals With a J-1 Visa

The Tax Moves Blog

Oct 15, 2025 | J1 VISA, Learning IRS

J-1 Visa Tax Return Example: How to Fill Out Form 1040NR

Should I file Form 1040NR as a nonresident alien, or Form 1040 as a resident alien?

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

1. What Does “J-1 Alien” Mean According to the IRS?

The IRS defines “J-1 aliens” as individuals temporarily in the U.S. under a J-1 visa for specific exchange purposes — such as teaching, studying, training, or research.

Under the U.S. tax code, every J-1 is first classified as a nonresident alien. However, depending on the Substantial Presence Test, that classification can change after a few years.

According to the IRS:

“A J-1 alien who meets the Substantial Presence Test becomes a U.S. resident alien for tax purposes.”

The Substantial Presence Test considers:

How many days you’ve been physically present in the U.S.
The number of years you’ve been here on J-1 status.
Whether you qualify for any exempt years (usually the first 2 years for students or the first 3 for teachers/researchers).

To understand how these exempt years work, see:
🔗 Form 8843 for J-1 Visa Holders — it’s the form you use to claim those years as exempt.

2. Resident vs. Nonresident: Which One Are You?

Let’s make this simple.
If you’re on a J-1 visa, your tax status depends on how long you’ve been in the United States. J-1 students are considered nonresident aliens for their first five calendar years, while J-1 teachers, researchers, and interns are treated as nonresident aliens for their first two calendar years. After those respective periods, you generally become a resident alien for tax purposes. This means that during your exempt period, you must file Form 1040NR as a nonresident alien, but once that time passes, you will typically file Form 1040 as a resident alien.

👉 Learn more about the difference between both forms in our detailed guide: Form 1040 vs. 1040NR for J-1 Visa Holders

3. What Is Form 1040NR and Who Must File It?

Form 1040NR is the U.S. tax return form for nonresident aliens — individuals who earned income in the U.S. but are not considered residents for tax purposes.

If you are on a J-1 visa and still within your “exempt years,” you must file Form 1040NR.

This form reports your:

Wages from your J-1 employer (see your Form W-2)
Scholarships or stipends (see your Form 1042-S)
Any federal tax withheld from your income

You’ll also attach Form 8843, which tells the IRS that you are exempt from counting those years toward residency.

For an overview, visit:
🔗 Form 1040NR for J-1 Visa Holders

4. What If You Received a 1099 Instead of W-2?

If you received Form 1099 (as an independent contractor), your case is more complex.
Most J-1 visa holders should not receive a 1099 because they are not allowed to perform independent contract work.

However, if you did, check this guide:
🔗 Form 1099 for J-1 Visa Holders

Remember: J1 Go Tax only prepares returns for J-1 visa holders with a W-2, not 1099.

5. Required Documents for Your J-1 Tax Return

Before you start filling out Form 1040NR or 1040, gather:

Your DS-2019 – the Certificate of Eligibility for Exchange Visitor Status
🔗 Learn about DS-2019 for J-1 Visa Holders

Your Form W-2 (wages from your employer)

Your Form 1042-S (if you had a stipend or scholarship)

Your Form 8843 – to claim your exempt years

Your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
🔗 SSN vs ITIN for J-1 Visa Holders

Any IRS transcripts or previous tax returns
🔗 How to Request IRS Transcripts for J-1 Taxes

6. Example: Filling Out Form 1040NR for a J-1 Intern

Let’s imagine Maria, a J-1 intern from Spain who worked in the U.S. for 6 months in 2024.

She received a W-2 from her U.S. employer showing $8,500 in wages and $550 federal tax withheld.
She also has a DS-2019 and Form 8843.
Because 2024 was her first year in the U.S., she is a nonresident alien.

Here’s what Maria does:

Completes Form 8843 – claims her J-1 exempt year.

Fills out Form 1040NR reporting her W-2 income.

Requests her refund (since she likely overpaid tax).

Maria cannot use Form 1040 because she hasn’t met the Substantial Presence Test yet.

If she returns next year and stays longer, she may qualify as a resident alien, in which case she’ll file Form 1040.

8. Common Mistakes J-1 Holders Make

Filing 1040 too early (before meeting residency test).

Using Sprintax or other software without verifying classification.

Forgetting Form 8843, even when they had no income.

Entering the wrong tax year on their DS-2019 data.

Missing W-2 withholdings because of late employer reporting.

To avoid those issues, follow this detailed resource:
🔗 J-1 Visa Tax Return Step-by-Step Guide

9. Understanding J-1 Tax Exemptions

As a J-1 visa holder, you may qualify for:

FICA tax exemption (no Social Security or Medicare withholding if nonresident).
Tax treaty benefits (depending on your country).
Standard deduction if filing 1040 as a resident.

These exemptions can significantly change your refund amount.
For full details, read:
🔗 J-1 Visa Tax Exemptions and Treaty Benefits

10. Tax Return Timeline for J-1 Visa Holders

January–February: Receive your W-2 and 1042-S forms.
March–April: File your return (Deadline: April 15).
June–July: Refunds are typically issued.

Always file early. Many J-1s delay and miss refunds because their addresses or bank accounts change after leaving the U.S.

11. IRS Transcripts and Future Filings

If you ever lose your W-2 or need to prove your previous filing history, the IRS allows you to request transcripts.
You can do it online or by mail.
Learn more here:
🔗 IRS Transcripts for J-1 Visa Taxes

12. Why You Should Let J1 Go Tax Handle Your Return

Filing taxes under a J-1 visa can be confusing — the difference between 1040 and 1040NR isn’t just a form number; it determines how much refund you’ll get.

That’s where J1 Go Tax comes in.

We only prepare returns for J-1 visa holders with W-2 income, so every process is optimized for your situation.
Our model is simple:

💡 If you don’t get a refund, you don’t pay.

Each return is reviewed by specialists who understand the IRS’s J-1 rules, Form 8843, 1040NR, 1040, and tax treaties — ensuring 100% compliance and maximum refund.

If you worked in the U.S. on a J-1 visa, start here:👉 Use our J-1 Tax Calculatorto estimate your refund in seconds.

File Smart, Not Hard

Understanding your tax status as a J-1 alien is the difference between losing and maximizing your refund.

If you’re within your exempt years, file Form 1040NR.
If you’ve been here longer and meet the Substantial Presence Test, file Form 1040 as a resident alien.

Both options are valid — the IRS confirms it in their official J-1 Aliens page.

👉 And when you’re ready, let J1 Go Tax take care of it for you — fast, accurate, and only for J-1 holders with W-2s.

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