IRS Form 1042-S

Updated 2/6/2023

IRS Form 1042-S is used to report various types of income that international students or scholars may receive that are not reported on a W-2 or 1099-NEC. Information received on the 1042-S will be reported on IRS Forms 1040-NR.  It will be issued to you by the institution from which the taxable income was received. You should receive this document by March 15.

Form 1042-S is used to report many types of taxable or exempt income, including taxable income for international persons who have received the following types of income:

• If you claimed treaty benefits with your employer, the amount of income paid to you but had no federal taxes withheld.

• Fellowship/Scholarship/Grant income you received that is taxable.

• Non-employee Prize or Award payments received.

The institution paying the funds to the international student or scholar will complete and send to you the 1042-S. You will then include this information on your IRS Form 1040-NR.