Everything Nonresidents Need to Know About W-2 and 1099 Forms

Everything Nonresidents Need to Know About W-2 and 1099 Forms

đź’Ľ W-2 and 1099 Forms for International Students and Nonresidents

If you worked or earned income in the U.S. as a nonresident, you’ll likely receive one or both of these forms:

  • Form W-2 – reports wages and taxes withheld by your employer.

  • Form 1099 – reports other types of income, such as freelance work, bank interest, or investment earnings.

This guide explains what each form means, how they differ, and how to use them when filing your U.S. tax return.

đź’° How Much Tax Was Withheld From My Income?

Your employer withholds tax from your paycheck throughout the year and sends it to the IRS on your behalf.
You can see these deductions on your pay slips and later summarized in your W-2 form.

đź“„ What Is a W-2 Form (Wage and Tax Statement)?

The W-2 form shows:

  • Total wages and salary earned

  • Federal and state taxes withheld

  • Social Security and Medicare taxes

You’ll need it to file your tax return and calculate whether you’re due a refund or owe additional tax.

🗓️ Deadline: Your employer must provide your W-2 by January 31 each year.
If you haven’t received it, contact your employer or HR department immediately.

Tip: Always double-check your W-2 for errors (such as name, SSN, or income amount). If something’s wrong, ask your employer to issue a corrected form.

🧾 How to Read Your W-2

  • Box 1: Total taxable wages

  • Box 2: Federal income tax withheld

  • Box 3: Wages subject to Social Security tax (may differ from Box 1)

  • Box 4–6: Social Security and Medicare taxes withheld

  • Boxes 15–20: State information

đź’Ľ What Is a 1099 Form?

If you earned income not as an employee, you’ll receive one or more 1099 forms instead of a W-2.

Different types of 1099 forms include:

  • 1099-NEC – for freelancers or independent contractors

  • 1099-DIV – for dividends or investment income

  • 1099-INT – for interest from bank accounts

In most cases, taxes aren’t withheld from 1099 income — you’re responsible for paying estimated taxes yourself.

⚖️ W-2 vs. 1099: What’s the Difference?

Feature W-2 1099
Employment type Employee Self-employed / Contractor
Tax withholding Employer withholds tax No tax withheld
Who sends it Employer Client, bank, or payer
When you file Use to file annual tax return Report all 1099 income and pay taxes owed

🧮 How to File Your Tax Return Using W-2 and 1099 Forms

Once you receive your forms, gather them all before filing.

With J1 Summer Tax Back, you can:
âś… Upload your W-2 and 1099 forms
âś… Automatically calculate your tax refund or amount due
âś… Prepare both federal and state returns online

It’s quick, secure, and 100% compliant with IRS requirements.

🧾 Get started with your W-2 and 1099 tax filing today with J1 Summer Tax Back — fast, easy, and fully IRS-compliant!