Form 1042-S for J-1 Visa Holders
If you are in the U.S. on a J-1 visa and receive a scholarship, fellowship, or stipend, your sponsor or university will issue you Form 1042-S. This form reports income that is subject to U.S. tax but does not come from regular wages.
Many J-1 visa holders get confused between Form W-2 and Form 1042-S. Knowing the difference is essential for filing your tax return correctly.
👉 For a complete overview, check our J-1 Visa Taxes Guide.
👉 See also: Form 1040NR for J-1 visa holders and Form W-2 guide.
The Tax Moves Blog
What is Form 1042-S?
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Scholarships and fellowships (taxable portions, usually covering living expenses).
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Stipends or allowances paid by sponsors.
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Other income subject to U.S. tax that is not wages.
You may receive both a W-2 (for wages) and a 1042-S (for scholarships). Both forms must be included in your tax return if issued.
Why Do J-1 Visa Holders Receive Form 1042-S?
J-1 students, interns, researchers, and teachers often receive financial support from their sponsoring institution. While tuition-related scholarships are not taxed, money given for living expenses, stipends, or allowances usually is. That’s why the IRS requires the 1042-S.
How to Use Form 1042-S in Your Tax Return
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Report income from Form 1042-S on your Form 1040NR.
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Attach Form 8843 (mandatory for all J-1 visa holders).
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If your country has a tax treaty with the U.S., part of the income may be exempt.
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Always keep a copy of your DS-2019 and scholarship documents in case the IRS asks for proof.
W-2 vs. 1042-S: The Key Difference
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W-2 → Reports employment wages.
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1042-S → Reports scholarships, stipends, or allowances.
Some J-1 visa holders get both forms, which is perfectly normal. In that case, you must report them together in your 1040NR.
Filing Deadlines
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April 15, 2026 → If you received wages (W-2 and/or 1042-S).
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June 15, 2026 → If you only file Form 8843 (no income).
Common Mistakes with Form 1042-S
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Not filing because you think scholarships aren’t taxable (they often are).
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Filing only Form 8843 and forgetting the 1042-S.
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Missing treaty exemptions that reduce or eliminate tax liability.
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Mixing up W-2 and 1042-S.
J1 Go Tax
At J1 Go Tax, we help J-1 students, researchers, and interns file both W-2 and 1042-S correctly. Many general tax platforms misreport scholarships, costing you money. With us, you pay nothing if you don’t get a refund.
👉 Try our free J-1 refund calculator and see how much you could claim back.
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