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.

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The Tax Moves Blog

Sep 17, 2025 | Learning IRS

Form 1042-S for J-1 Visa Holders

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

What is Form 1042-S?

  • Scholarships and fellowships (taxable portions, usually covering living expenses).

  • Stipends or allowances paid by sponsors.

  • 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

  • Report income from Form 1042-S on your Form 1040NR.

  • Attach Form 8843 (mandatory for all J-1 visa holders).

  • If your country has a tax treaty with the U.S., part of the income may be exempt.

  • 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

  • W-2 → Reports employment wages.

  • 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

  • April 15, 2026 → If you received wages (W-2 and/or 1042-S).

  • June 15, 2026 → If you only file Form 8843 (no income).

Common Mistakes with Form 1042-S

  • Not filing because you think scholarships aren’t taxable (they often are).

  • Filing only Form 8843 and forgetting the 1042-S.

  • Missing treaty exemptions that reduce or eliminate tax liability.

  • Mixing up W-2 and 1042-S.

Form 1042-S for J-1 Visa Holders

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.

Core Guides & Calculators

1. Learn everything about J1 visa taxes — our complete 2026 step-by-step guide for nonresident workers with W-2 income.

2. Estimate your refund instantly with our J1 visa tax calculator — no signup required.

3. Compare Form 1040 vs 1040NR for J1 visa holders and find out which one applies to you.

4. Understand the importance of your DS-2019 form — it defines your program, tax status, and eligibility.

Forms & Tax Documents

5. Did you receive a 1099 instead of a W-2? Here’s what to do — Form 1099 for J1 visa workers explained.

6. Learn how to apply for your SSN or ITIN as a J1 visa holder before filing your taxes.

7. Understand your IRS transcripts for J1 visa taxes — what they show and how to request them.

8. Received a Form 1042-S? Discover what it means and how to include it in your tax return.

9. Find your Form W-2 for J1 visa — and learn what each box means when you file.

10. File correctly using the official Form 1040NR for J1 visa holders — step-by-step.

11. Don’t forget your Form 8843 — it’s mandatory even if you had no income.

12. Check this J1 visa tax return example using Form 1040NR to understand how everything fits together.

Special Cases & IRS Resources

13. Missed the April deadline? Learn how to file J1 visa taxes after April and still get your refund.

14. Review official IRS guidance on Taxation of J-1 visa holders and resident status.

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