Filing 1042-S Form – A Comprehensive Guide
📅 January 14, 2025
⏱️ 6-minute read
🧭 Quick overview
If you worked or studied in the U.S. with a J-1 visa, chances are you received a Form 1042-S at the end of the year.
It’s one of the most important tax documents for international students and nonresident workers — and understanding it is key to filing your taxes correctly.
Let’s break it down so you can feel confident this tax season. 💪
📄 What is Form 1042-S?
Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding) reports U.S. income paid to nonresident aliens, such as:
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Wages, stipends, or compensation 💼
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Scholarships and fellowships 🎓
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Royalties, rents, or investment income 💰
In simple terms:
👉 If you’re not a U.S. citizen or resident, and you received U.S.-sourced income that was taxed (or exempt under a treaty), it should appear on a 1042-S.
🧑🎓 Who receives Form 1042-S?
You’ll likely receive this form if you were in the U.S. under:
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A J-1 visa (students, trainees, camp counselors, teachers, au pairs)
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An F-1, M-1, or Q visa and received taxable income
Your employer, university, or sponsor is responsible for issuing this form. They also send a copy to the IRS to report how much you earned and how much tax was withheld.
💡 Tip: Keep your 1042-S safe! You’ll need it when filing your Form 1040-NR (nonresident tax return).
🧾 What income is reported on the 1042-S?
The form covers U.S.-source income for nonresidents, such as:
✅ Reported income:
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Scholarships and grants (if taxable)
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Teaching or research stipends
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Royalties or performance earnings
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Dividends or interest from U.S. investments
❌ Not reported:
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Tuition waivers for degree candidates
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Payments for goods or materials
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Income earned outside the U.S.
Each income type has a unique “Income Code”, such as:
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16 → Scholarships/Fellowships
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20 → Compensation for teaching or research
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42 → Earnings as an artist or athlete
⏰ When is the 1042-S issued?
Your 1042-S should be ready by March 15 of the year after you earned the income.
Example:
If you worked in 2024, you’ll receive your 1042-S by March 15, 2025.
You’ll also use this form to prepare your 1040-NR tax return before April 15, 2025.
💡 What if I have more than one 1042-S?
You might receive multiple 1042-S forms if:
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You had different types of income (e.g., stipend + wages)
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You worked for more than one employer
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You received income under a tax treaty (some portions taxed, others exempt)
Each form will have a unique 10-digit identifier, so don’t mix them up when filing!
💰 What does each box mean?
Here’s a quick look at the key boxes you’ll see:
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Box 1 → Income code (type of income)
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Box 2 → Gross income amount
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Box 3a–b → Tax rate and exemption code (if any)
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Box 7 → Federal tax withheld
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Box 10 → Total U.S. tax withheld
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Box 13a–k → Details about the recipient (you)
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Box 14–15 → Details about the withholding agent (your employer or university)
Understanding these helps you verify that your income and taxes withheld are correct before you file.
⚠️ Common mistakes to avoid
❌ Ignoring your 1042-S — it must be included when filing your 1040-NR.
❌ Confusing W-2 and 1042-S — you might have both! Use both forms if you earned from different sources.
❌ Filing as a resident — J-1 holders are nonresidents for tax purposes unless they pass the Substantial Presence Test.
❌ Forgetting tax treaty benefits — you could pay less tax or even be exempt!
📬 Didn’t receive your 1042-S?
If it’s after March 15 and you haven’t received your form:
1️⃣ Contact your employer or sponsor.
2️⃣ Check your email or online payroll portal.
3️⃣ Request a reissue if it was sent to an old address.
You can’t file your taxes correctly without it, so make sure you get your copy.
✅ Key takeaway
The Form 1042-S is your roadmap for reporting income as a nonresident in the U.S.
It shows what you earned, how much tax was withheld, and whether a treaty applies.
Keep it safe, double-check it for accuracy, and use it to file your Form 1040-NR by April 15 to stay compliant and maximize your refund. 💵