W-2 vs. 1042-S: A Tax Form Guide for International Students
See what Forms W-2 and 1042-S report, why you may receive both, and how to review them before a nonresident tax return.
A W-2 and a 1042-S can arrive from the same university or employer, but they report different payments or withholding treatment. Receiving both is not necessarily a duplicate. Reading them correctly helps you avoid omitting income or counting it twice.
What a W-2 usually shows
An employer generally uses Form W-2 to report wages and payroll withholding. It can show federal and state wages, federal income tax withheld, and any Social Security and Medicare withholding. Compare the form with your final pay statements and verify your name and taxpayer identification number.
If the employer issued a corrected W-2, use the corrected values. Do not infer that the amount of federal income tax withheld is the amount you ultimately owe.
What a 1042-S usually shows
Form 1042-S reports certain U.S.-source payments to foreign persons and associated withholding, including some taxable scholarship amounts and treaty-exempt compensation. It uses income, exemption, and tax-rate codes that determine how a payment was treated. A zero withholding amount does not automatically mean the payment can be ignored on a return.
A treaty-exempt portion of compensation can appear on 1042-S while other wages appear on W-2. Reconcile amounts by payment type and period, rather than adding every box without context.
A good review sequence
Collect all versions of both forms, identify each payer, and compare income categories with your records. If something looks duplicated or missing, ask the payer for clarification or a correction before filing. Keep the forms with your filed return and review Form 1040-NR instructions for where each type of income belongs.
What to do next
Treat W-2 and 1042-S as complementary records. Match each payment to its source and tax treatment.
Related guides
Topics: Form W-2, Form 1042-S, International student taxes
Official sources
General educational information. Tax rules depend on your facts and the tax year; check current IRS instructions before filing.