International Tax FAQs

Form 1042-S reports U.S.-source income paid to nonresident aliens (international students, scholars, etc.) and any tax withheld.

You may receive a 1042-S if you are an international student (nonresident for tax purposes) who received:

• Scholarships or fellowships
• Stipends
• Wages exempt by tax treaty
• Other taxable payments

You receive a 1042-S if:

• You are classified as a nonresident for tax purposes, and
• You received income subject to special tax rules (e.g., tax treaty benefits or scholarships)

You may receive both a W-2 and a 1042-S if you had different types of income.

Common examples include:

• Scholarship or fellowship grants
• Stipends
• Prizes or awards
• Income exempt under a tax treaty
• Certain wages for nonresident students

• Determining Alien Status 
• Taxation of Nonresident Aliens
• Taxation of Resident Aliens
• Taxation of Dual-Status Aliens

It depends:

• Non-taxable: Tuition, required fees, books
• Taxable: Room, board, travel, stipends

A tax treaty is an agreement between the U.S. and your home country that may:

• Reduce or eliminate tax on certain income
• Be reflected on your 1042-S as exempt income

Check your 1042-S:

• Income may show as tax treaty exempt
• A treaty code may be listed

Some types of income (especially non-qualified scholarships) are subject to withholding for nonresident students, often at a 14% or 30% rate, depending on your situation and tax treaty eligibility.

It may include:

• Tuition payments applied on your behalf
• Adjustments made during the year

Not necessarily. It only reports income and withholding—you may owe taxes, get a refund, or have no balance depending on your situation.

The difference between “gross income” and “federal tax withheld” on the form:

• Gross income: Total amount paid to you
• Federal tax withheld: Amount already sent to the IRS on your behalf

The University may provide it:

• Electronically (student portal/email)
• By mail

Forms are typically issued by March 15 each year.

Check:

• Your student portal or payroll system
• Your mailing address on file

If you still cannot find it, contact the University.

Beyond the general guidance shared here and on our website, the University and its employees cannot provide individual tax advice or prepare your tax return for you. Filing your individual income tax return is your personal responsibility. If you have questions or need assistance beyond the general information provided herein, we encourage you to contact a certified tax preparer or accountant who is experienced with nonresident taxation.

• Form 1040NR – Instructions
• Form 1040NR
• Form 1040NR-EZ Instructions
• Form 1040NR-EZ
• Form 8843
• Form W-7 (to obtain an Individual Taxpayer Identification Number if you do not already have a Social Security Number or ITIN)
• Application for Automatic Extension of Time to File Federal Tax Return

IRS Form 8843 – (Statement for Exempt Individuals and Individuals with a Medical Condition)
All nonresident aliens must file the Form 8843 if they were:

• Inside the U.S. during the last calendar year, and
• in F-1, F-2, J-1, J-2, M-1, M-2, Q-1, or Q-2 visa status

Both nonresident students who have received income and those who have not received any income are required to file this form.

Internationalstudent.com has a free online resource to assist with completing the 8843 – 8843 Form Wizard.

Information on Preparing Form 8843 – Item 9: When asked to provide the Name, Address, and Telephone number of the academic institution that you attended, please enter:

University of Montevallo
75 College Drive
Station 6060
Montevallo, AL 35115

Additional Tax Forms
Nonresident aliens who have earned or received income in the U.S. (e.g., payment for employment, scholarships, stipends) may be required to file additional income tax forms.

In general nonresident individuals may apply for either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) for use on income tax related documents (not IRS Form 8843).

• Taxpayer Identification Numbers (TIN’s) for Foreign Students & Scholars
• Application for IRS Individual Taxpayer Identification Number (Form W-7)

• IRS Homepage
• International Students and Scholars IRS Resources

• U.S. Tax Guide for Aliens (Publication 519)
• Withholding of Tax on Nonresident Aliens and Foreign Entities (Publication 515)
• U.S. Tax Treaties (Publication 901)
• Tax Benefits for Education (Publication 970)
• Exemptions, Standard Deductions, and Filing Information(Publication 501)
• Employer’s Tax Guide (Publication 15)