International students are considered nonresident aliens for U.S. tax purposes. If you receive income while in the United States—such as wages, a stipend, scholarship, or fellowship—you may receive either Form W-2 or Form 1042-S, depending on the type of income.
📄 Form W-2: Wage and Tax Statement
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The W-2 form is issued by your employer and reports wages and taxes withheld.
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It must be provided to you by January 31 each year. If you do not receive it by mid-February, contact your employer to confirm your mailing address.
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Employers report wages to both the IRS and the Social Security Administration (SSA).
What’s on the W-2?
The form includes:
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Federal Income Tax (Box 2)
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Social Security Tax (Box 4)
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Medicare Tax (Box 6)
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State Income Tax (Box 18)
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Local Income Tax (Box 21)
👉 Some international students may find several of these boxes filled, while others will have only a few (depending on tax treaty exemptions or visa type).
📄 Form 1042-S: Foreign Person’s U.S. Source Income
The 1042-S form reports income paid to nonresident aliens, including:
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Scholarship or fellowship income
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Independent contractor wages
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Royalties
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Other U.S.-source income
Key Details:
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Form 1042-S must be issued by March 15 each year.
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You may receive both a W-2 and 1042-S, or only one, depending on your income type.
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Universities must report only taxable portions of scholarships or fellowships.
🎓 Example: Scholarship Reporting
Suppose a university awards an international student a $26,000 scholarship:
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Tuition and Fees: $15,000 (non-taxable, not reported)
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Educational Tools: $5,000 (non-taxable, not reported)
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Living Expenses/Stipend: $6,000 (taxable, reported on Form 1042-S)
In this case, the taxable $6,000 would appear on Form 1042-S.
✅ What Students Should Do
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Keep copies of all forms (W-2 and/or 1042-S) for filing your tax return.
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Ensure your address is up to date with your employer or university.
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Use these forms when completing your federal and state income tax returns.