J1 Visa Tools
Substantial Presence Test
Form 1040 or 1040-NR?
Find out your correct IRS tax form in seconds with our J-1 visa tax residency test for U.S. employees.
Let's verify your eligibility
Select your J-1 Visa category to determine the correct tax rules.
Income Type
Did you receive a Form W-2 from your employer?
Origin & Fiscal Year
Select your details to check for specific Tax Treaties.
Presence Test
Enter days physically present in the US. Do not count days if you were under a Student/Trainee status in previous years.
J-1 Visa Tax Questions, Answered
When must a J-1 visa holder switch from Form 1040NR to Form 1040, and what is the impact of this change on tax benefits?
The switch occurs if the J-1 exceeds the period as an “exempt individual” and meets the Substantial Presence Test, becoming a resident alien. To meet the test in the current year, you must be present: 31 days in the current year AND 183 days or more when adding up: 100% of the current year’s days + 1/3 of the previous year’s days + 1/6 of the second previous year’s days. Key Impact: By using Form 1040, you must report your worldwide income, and most importantly, you can no longer claim exemptions or benefits from Tax Treaties designed for nonresident aliens.
👉🏼https://www.irs.gov/individuals/taxation-of-alien-individuals-by-immigration-status-j-1
👉🏼https://j1visataxes.com/j1-visa-form-1040-vs-1040nr/
Can a J-1 visa holder file their tax return after the April deadline?
Yes. The IRS accepts tax returns throughout the year. If the taxpayer is due a refund, there are no late filing penalties, and the visa holder has up to 3 years to claim that refund.
👉🏼 https://j1visataxes.com/can-j1-visa-file-taxes-after-april/
What is the purpose of Form W-2 and who issues it?
Form W-2 is issued by the employer and summarizes the wages earned and the federal and state taxes withheld from the employee’s pay during the tax year. It is the primary document for reporting employment income.
Is a J-1 visa holder required to file Form 8843 even if they did not earn any income in the U.S.?
Yes. Form 8843 is a mandatory informational statement for all J-1 visa holders (even with no income) to establish with the IRS that they are exempt from the Substantial Presence Test and should therefore be classified as nonresident aliens.
Which tax identification number does a working J-1 visa holder need: SSN or ITIN?
If the J-1 visa holder is authorized to work (and receives a Form W-2), they must apply for and use a Social Security Number (SSN). The ITIN is for individuals who need to file a tax return but are not eligible for an SSN.
In what scenarios might a J-1 visa holder receive Form 1042-S instead of, or in addition to, a W-2?
Form 1042-S is generally issued to report income from scholarships, fellowships, stipends, or income that was exempt from federal tax under a tax treaty, as opposed to regular wages reported on the W-2.