Form 1040NR for J-1 Visa Holders

If you are in the U.S. on a J-1 visa and earned income, chances are you’ll need to file Form 1040NR — the U.S. Nonresident Alien Income Tax Return. This form is the backbone of your tax return, and it’s how the IRS determines if you owe additional taxes or if you’re entitled to a refund.

Unlike U.S. citizens or residents who typically file Form 1040, most J-1 visa holders are considered nonresident aliens for tax purposes. That’s why the IRS requires Form 1040NR (together with Form 8843).

👉 For a full overview of J-1 visa taxes, check our step-by-step guide.
👉 If you don’t have income but still need to file Form 8843, see our Form 8843 guide.

The Tax Moves Blog

Sep 17, 2025 | J1 VISA, Learning IRS

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

Who Must File Form 1040NR?

As a J-1 visa holder, you typically need to file Form 1040NR if:

You earned wages reported on Form W-2 from a U.S. employer.
You received Form 1042-S (scholarship, fellowship, or stipend subject to tax).
You received other U.S.-source income (such as interest or 1099 income).

Even if you only worked a few months, you must file a return if federal tax was withheld. In many cases, this means you are actually due a refund.

Required Documents to File Form 1040NR

To prepare your 1040NR, make sure you have:

W-2 (wages from employment)
1042-S (scholarships, stipends, or taxable grants)
1099 (if you did freelance or received other types of income)
Passport & DS-2019 (to confirm your J-1 status)
SSN or ITIN (you cannot file without one)
Form 8843 (must be filed by all J-1 visa holders, with or without income)

Difference Between Form 1040 and 1040NR

- Form 1040 → for U.S. citizens and tax residents.
- Form 1040NR → for most J-1 visa holders (nonresident aliens).
👉 Important: Some J-1 holders may qualify as “resident aliens” under the Substantial Presence Test. In those cases, they may need to file Form 1040 instead. You can check your residency status using our free calculator.

How to Fill Out Form 1040NR (Simplified Steps)

Enter personal details (name, SSN/ITIN, visa status).
Report U.S. income (W-2, 1042-S, 1099).
Claim treaty benefits (if your country has a tax treaty with the U.S.).
Attach Form 8843 (mandatory).
Calculate refund or tax due.
Mail the return to the IRS (most J-1 holders cannot e-file yet).

Common Mistakes J-1 Visa Holders Make

Filing Form 1040 instead of 1040NR (incorrect status).
Forgetting to attach Form 8843.
Not reporting scholarship income on Form 1042-S.
Missing tax treaty benefits.

J1 Go Tax

At J1 Go Tax, we specialize only in J-1 visa tax returns. Unlike generic platforms, we know exactly how to handle Form 1040NR, Form 8843, W-2s, and 1042-S. Our process is risk-free: you don’t pay unless you get a refund.