You earned money in the U.S. on a J-1 visa, you received a W-2 from your employer, and now you need to file your taxes. The form you’ll use is Form 1040-NR—the U.S. income tax return for nonresident aliens. It’s not the same as the regular 1040 form that U.S. citizens and green card holders file; 1040-NR is built specifically for people who don’t have permanent residency but earned income here. If this is your first time, it can feel overwhelming. This checklist breaks down exactly what you need to do before, during, and after you file, so you don’t miss a step.

This article is written for J-1 visa holders who had a W-2 job (not a 1099/contract role) and worked more than 3 months in the U.S. If that’s not you, some of this may not apply.

Before you file — gather your documents

What you need on hand before you start: You can’t file 1040-NR without the right paperwork in front of you. Spend an hour pulling together everything listed below, and the rest will go faster.

• Your W-2 from your U.S. employer. This form shows your gross wages, federal income tax withheld, FICA (Social Security and Medicare) withholding, and state tax withholding if any. You should have received it by early February 2026.
• Your passport and visa stamps. You’ll need to confirm your J-1 entry date and any time you left and re-entered the U.S., because this affects whether you’re considered a nonresident alien for the entire year.
• Your DS-2019 or equivalent program documentation. This proves your J-1 status and official entry/exit dates. Your program sponsor issued this.
• Bank statements or proof of income sources. If you earned any money outside your main W-2 job (tips, freelance, gifts from family), note it now. Gifts aren’t taxable, but side income is.
• Records of any tax paid in your home country. Some countries tax their residents on worldwide income. If you paid tax abroad on U.S. income, you may be able to claim a foreign tax credit.
• Proof of medical insurance (if required). Some forms of J-1 status require proof of health insurance; the IRS may ask for this as part of Form 8843 (explained below), which you file alongside 1040-NR.

Understanding Form 1040-NR and Form 8843

Form 1040-NR is your tax return—it reports your income, calculates what you owe or your refund, and determines which deductions and credits apply to you as a nonresident. Form 8843 is a separate sheet you file with it that proves your nonresident alien status for the entire tax year. Both forms go in the same envelope or digital submission. If you’re missing one, your return is incomplete.

While filing — complete each section

Step-by-step sections to fill in:

• Personal identification and visa information. Include your full name, date of birth, visa type (J-1), country of citizenship, and U.S. Individual Taxpayer Identification Number (ITIN). If you don’t have an ITIN yet, request one now; you’ll need it to file.
• Income reporting (lines 1–7 on 1040-NR). Transfer the “Box 1” wage amount from your W-2 into line 1 (wages, salaries, tips). This is your gross income before any deductions.
• Adjustments to income. Nonresident aliens on J-1 visas are often exempt from FICA (Social Security and Medicare) taxes. If you paid FICA but shouldn’t have, you can claim an adjustment here. Check your W-2 boxes 4 and 6 (Social Security and Medicare withholding); if money appears there and you believe you’re exempt, note it now.
• Deductions. As a nonresident alien, your deduction options are limited. You cannot use the standard deduction; instead, you claim only deductions “effectively connected” with a U.S. business (like business expenses). Most J-1 wage earners don’t qualify for significant deductions, so this section is often zero.
• Tax calculation. The IRS applies the 1040-NR tax brackets to your income. These are different from the regular 1040 brackets and are usually higher for nonresidents.
• Withholding and estimated payments. Compare the federal income tax already withheld (shown in Box 2 of your W-2) against the total tax you owe. If more was withheld than you owe, you’ll get a refund. If less was withheld, you’ll owe the difference.
• Form 8843 (Statement for Exempt Individuals). Attach this form to prove you were in J-1 nonresident status for the full year. It asks for your visa dates, employer information, and confirmation that you met the requirements for exemption from the Substantial Presence Test (a rule that determines if you count as a resident for tax purposes).

After you file — what to expect

• Keep copies of everything. Save your completed 1040-NR, 8843, W-2, and any supporting documents for at least three years. The IRS occasionally asks nonresidents to prove their filing history.
• Track your refund (if you’re getting one). The IRS website lets you check the status of your return a few weeks after you file. Processing times vary, but most returns are resolved within 4–6 weeks if there are no issues.
• Expect a longer processing time than a typical 1040. Because 1040-NR returns require more scrutiny (visa status, exemption verification, treaty eligibility), the IRS may take longer to process yours. This is normal and not a sign of an audit.
• File your return before the deadline. The general deadline is April 15, but the IRS opens the filing season at different times each year. Check IRS.gov or the J1GoTax tax calculator for the current filing season opening date and the exact deadline for 2026.
• If you’re due a refund, it will be deposited or mailed. Provide a U.S. bank account if possible to speed up the deposit. If you don’t have a U.S. account, the IRS will issue a check to your address of record.

Special situations to watch for

• FICA withholding on your W-2. Many employers incorrectly withhold FICA from J-1 workers. If you see amounts in boxes 4 and 6 of your W-2 and you’re exempt under a tax treaty or by status, you may be able to reclaim that money. The calculator identifies this issue and can help you file an amended return if needed.
• Multiple employers in the same year. If you worked for more than one employer, you’ll receive multiple W-2 forms. Report the income from each one on your 1040-NR. The calculation stays the same—add all W-2 wages together.
• Partial-year residency. If you arrived mid-year or left early, you might qualify as a nonresident for part of the year and a resident for another part. This changes your tax brackets and deductions. Include this information on your 8843.
• Tax treaty benefits. Depending on your home country, you may qualify for treaty-based reductions in tax rate or exemptions. This is complex and country-specific; the calculator screens for common treaties, but a tax preparer can confirm your eligibility.

Frequently Asked Questions

Do I have to file a 1040-NR if I didn’t earn much money?

Yes, if your employer issued you a W-2, you should file. Even if you earned very little, filing ensures that any federal income tax withheld from your paychecks is properly accounted for. If too much was withheld, you’ll get a refund—and you won’t know without filing.

What’s the difference between 1040-NR and a regular 1040?

The regular 1040 is for U.S. citizens and residents. Form 1040-NR is for nonresident aliens—people who don’t have permanent residency and don’t meet the Substantial Presence Test. 1040-NR has different tax brackets (usually higher), limited deductions, and requires proof of nonresident status via Form 8843.

Can I file electronically, or do I have to mail my 1040-NR?

Most nonresidents can e-file using IRS-approved software, but not all software accepts 1040-NR returns. Check with your software provider first. If you can’t e-file, you’ll mail a paper return to the IRS address listed in the form instructions.

What if my employer withheld too much tax?

If more federal income tax was withheld (shown in Box 2 of your W-2) than your actual tax liability, you’ll receive a refund. The refund amount depends on your total income, deductions, and tax brackets. Use the J1GoTax tax calculator to estimate how much you should get back.

Do I have to file Form 8843, or is 1040-NR enough?

Both forms are required. Form 8843 proves that you were a nonresident alien for the entire tax year and didn’t have to pay U.S. tax on worldwide income. Without 8843, your 1040-NR return is considered incomplete, and the IRS will likely ask you to resubmit.

This is general information, not personalized tax advice. Your exact situation depends on your visa history, entry and exit dates, home country tax treaties, and employer details. Use the J1GoTax tax calculator to input your own numbers and get an estimate tailored to you, and consult a qualified tax preparer if you have questions about your specific return.

Filing 1040-NR doesn’t have to be stressful once you know what to gather and in what order. Walk through this checklist, confirm you have each document, and you’ll be ready to file. Answer a few quick questions in the J1GoTax tax calculator and you’ll see your estimated refund or amount owed—no guessing required.