J-1 Work and Travel Tax Return: How to File Form 1040-NR and Form 8843

A season of US wages leaves a short paper trail: a withholding form at the start, a wage statement at the end, and a nonresident return in between. This page follows that path in order. The money hub covers pay and banking, and the taxes overview explains what comes out of each paycheck.

The short version

1. Wait for your W-2 after the season.
2. Fill out Form 1040-NR, the return for nonresident aliens.
3. Attach Form 8843 if you exclude days.
4. Attach each W-2 to the front of the return.
5. File by the due date, April 15 for wages with tax withheld.

J-1 visa status and your tax status

The J-1 status lets a nonimmigrant live in the US temporarily to teach, study, observe, research, consult, demonstrate special skills or train. Summer Work and Travel sits inside it: the program gives foreign students a chance to live and work in the United States during their summer vacation. A season lasts up to four months, and the student returns home before the university term starts.

Your visa status and your tax status are two separate questions. The tax rules define residency in a way that is very different from US immigration law. For tax, there are two types of aliens: resident and nonresident. Residents are taxed like US citizens on worldwide income. Nonresidents are taxed only on US-source income and income connected with a US trade or business.

Wages earned in the US are taxed whoever pays them. All wages for services performed in the United States count as US-source. That is why a summer job in the US puts a nonresident on the filing path.

Tax residency status: are you a nonresident alien?

A J-1 alien is treated as a US resident for federal income tax if the substantial presence test is met. The test counts physical days in the US, and any part of a day counts. It is applied one calendar year at a time, January 1 to December 31.

The test needs at least 31 days in the current year and 183 testing days over three years. The 3-year formula weights each year differently, as the table shows.

Days for which you are an exempt individual are not counted. The name misleads. It refers to a category of person whose days do not count, not to someone exempt from US tax. Students, teachers and trainees are in the category. A student is an alien admitted on an F or M visa, or as a student on a J or Q visa, who substantially complies with the visa.

A J-1 can exclude days as a student for up to five calendar years. That limit is a lifetime limit and cannot be renewed. A teacher or trainee generally cannot exclude days for more than two calendar years.

If you still meet the test, a “closer connection” exception can make you a nonresident. It needs fewer than 183 days in the US in the year, and a fully completed Form 8840. A J-1 who fails the test may be able to choose resident treatment. A J-1 who is a resident for the whole year reports worldwide income on Form 1040, and a dual-status J-1 files a special return.

Mandatory tax forms for J-1 nonresidents

Most participants handle five forms. The table lists each form, its job and who sends it where.

Two more forms appear in special cases. Form 8233 asks the payor for a treaty exemption on personal services income, and Form 8833 discloses a treaty-based return position.

Form W-4: set up withholding

The W-4 goes first. A J-1 should file one. At InterExchange, the host employer hands you the W-4 on arrival, and you must complete it and return it to get paid. Taxes are then calculated and deducted from your pay based on it.

Nonresident aliens follow special IRS instructions on the W-4. Pay for personal services as an employee is subject to graduated withholding. Nonresident aliens cannot claim the standard deduction, so employers withhold an additional amount.

• Step 1(b): enter a Social Security number. An ITIN cannot go there. If you have no number yet, contact the Social Security Administration to find out if you are eligible. InterExchange advises telling HR that you applied and giving a copy of your receipt.
• Step 1(c): check Single or Married filing separately, whatever your marital status.
• Step 2: complete it only if you have more than one job at the same time.
• Step 4(c): write “nonresident alien” or “NRA” below it.
• Do not claim exempt from withholding. Do not use the Tax Withholding Estimator.

Details on the number are on the Social Security number page.

Form W-2: what arrives after the season

The W-2 is the Wage and Tax Statement on which J-1 wages are reported; it summarizes your earnings and the tax withheld. Box 1 shows wages, tips and other compensation. Box 2 is federal income tax withheld. Box 4 is Social Security tax withheld, and box 6 is Medicare tax withheld. A nonresident J-1 under the FICA exemption is exempt from Social Security and Medicare tax on wages, so a withholding in boxes 4 or 6 deserves a second look; the FICA refund page covers it.

InterExchange tells its participants the employer mails the W-2 by January 31. If it does not arrive by February 15, contact the host employer immediately. Before you leave, give your employer a mailing address in your home country that works. Ask whether the employer needs a prepaid, pre-addressed envelope.

If the W-2 is missing or wrong, the Form 1040 instructions explain what to do. Attach a copy of each W-2 to the front of Form 1040-NR.

Do you have to file Form 1040-NR?

Probably yes, if you were paid. A nonresident alien engaged in a US trade or business during the year must file Form 1040-NR. Performing personal services in the United States at any time in the year usually means you are engaged in a US trade or business. You must file even if your income is exempt from US tax under a tax treaty.

Even if you do not otherwise have to file, you should file when you can get money back, for example a refund of federal income tax withheld.

There is one narrow exception. A nonresident student, teacher or trainee on an F, J, M or Q visa with no income subject to tax under section 871 does not need to file. The old exception for low wage income no longer exists. Form 1040-NR filers cannot file a joint return.

How to fill out and file your J-1 tax return: Form 1040-NR step by step

1. Wait for your W-2, the Wage and Tax Statement. It summarizes your earnings and the tax withheld.
2. Fill out Form 1040-NR, the return for nonresident aliens.
3. Enter only the wages effectively connected with a US trade or business from W-2 box 1 on line 1a.
4. Enter your SSN or ITIN on page 1.
5. Attach Form 8843 if you exclude days.
6. Attach each W-2 to the front of the return.
7. E-file, or mail it. If you e-file, there is no need to mail it.

The IRS page for Form 1040-NR leads to the form and its instructions. Keep a copy of the return and all your tax documents before mailing.

Where to send a paper return

These are the addresses for Forms 1040-NR filed in 2026. Enclose, but do not attach, any payment. A check or money order must be drawn on a US financial institution.

Form 8843: the form almost every J-1 needs

Form 8843 explains why you can exclude days of presence from the substantial presence test. A student who excludes days must file a fully completed one. It covers a student on an F, J, M or Q visa.

With a Form 1040-NR, attach Form 8843 to the return. If you have no return to file, mail Form 8843 by itself to the Austin, TX address by the Form 1040-NR due date. The IRS page for Form 8843 has the form and instructions.

Part I asks for your visa type and your entry date, which you can read on the CBP I-94 site. It also asks for days present in the US in 2025, 2024 and 2023, and the number of 2025 days you claim to exclude. Part III asks for the academic institution you attended. Students also answer whether they were exempt for more than 5 calendar years, and whether they applied for lawful permanent residence.

A late Form 8843 can cost you the exclusion. Failure to exclude days could result in being considered a US resident under the substantial presence test. There is no penalty if you show clear and convincing evidence that you took reasonable actions to learn and meet the requirement.

Deadlines and extensions

An employee with wages subject to US income tax withholding files by the 15th day of the 4th month after the tax year ends. For the 2025 calendar year, that was April 15, 2026. Anyone without such wages files by the 15th day of the 6th month, which was June 15, 2026 for 2025. The IRS pages used here are the 2025 tax-year editions; the same calendar rule applies each year.

A due date on a weekend or legal holiday moves to the next business day. File Form 4868 to extend. An extension to file does not extend the time to pay. If you do not pay by the original due date, you owe interest and may owe penalties. Filing after the date may also bring interest and penalties.

If you missed a deadline, the IRS may waive it when you acted reasonably and in good faith and cooperate with the IRS.

Refunds: how long and how they arrive

A typical refund takes 3 weeks from the date you e-filed, or 6 or more weeks from the date the IRS received a mailed return. Delays happen when a return needs corrections or further review. Forgetting to sign or making a math error are common mistakes.

If you have access to US banking, use direct deposit. InterExchange warns that a paper refund check may not be cashable in your home country, and that direct deposit needs an active US bank account when the IRS processes the return. InterExchange suggests leaving the account open until the refund arrives. The bank account page explains opening one. A refund can also be mailed to a foreign address entered on line 35e.

If you owe tax and have no US bank account, the IRS has a foreign electronic payments page.

State returns

State tax is separate from the federal return. State governments commonly tax the income of their residents. State forms come from the state tax agency, not the employer. The IRS keeps an index of state government websites with taxation information. Check the state where you worked before you assume you owe nothing.

Treaty benefits

The US has income tax treaties with over 65 countries, and many give specific benefits to J-1 aliens. Each treaty provision is unique and must be examined. Student and trainee benefits usually last 4 to 5 years from the date of entry.

To claim a treaty exemption from withholding, submit Form 8233 to the payor instead of a W-4. If you missed that step, you can still claim treaty benefits on your return. Treaty-exempt wages do not go on line 1a. They go on line 1k with item L of Schedule OI.

The IRS gives a worked case: a French F-1 student with an $8,000 summer internship could exempt up to $5,000 of personal services income under Article 21 of the treaty. Read your own country’s treaty in Publication 901 first. Students from India have a separate rule that may let them claim the standard deduction.

Before you leave the US

Before leaving, aliens generally must obtain a certificate of compliance, also called a sailing or departure permit. J-1 students and exchange visitors whose US income was only allowances, the value of services or lodging tied to the program, income from employment authorized by USCIS, or interest are not required to get one. Anyone else files Form 1040-C or Form 2063 with the local office before leaving.

Leaving does not end the filing duty: even after filing Form 1040-C, you must still file an annual return. Winding up a bank account is covered on the bank account page.

Free help and corrections

Free File lets you prepare and e-file a federal return for free if you qualify, though state preparation may not be available. VITA offers free help to people with low-to-moderate incomes and limited-English speakers. You are responsible for the accuracy of every item, even with a preparer.

If your figures change after filing, file Form 1040-X. An amended return claiming a refund must be filed within 3 years of filing or 2 years of payment, whichever is later. Pay attention to the taxpayer number too: it is an SSN or an ITIN, and an ITIN is issued for federal tax purposes only.