1042-S in the mail after staying the US as J-1

If you receive a tax form in the mail, it will usually include several copies (Copy B for your personal records, Copy C to attach to your federal return, and Copy D to file with your state tax return). Which copy you actually use to file your taxes usually doesn't matter, unless you are mailing in a hard copy of your return instead of using e-file.

According to the American Immigration Council, most J-1 exchange visitors are considered nonresident aliens, but you have to verify that you are considered nonresident, as this affects which tax return you file, if you end up needing to file one. The way to determine if you are considered a nonresident alien or a resident alien is by passing either the green card test or the substantial presence test. If you meet the green card test at any time during the calendar year, you are considered a U.S. resident for tax purposes. If you meet the substantial presence test for the calendar year in which you received the 1042-S you will be considered a U.S. resident for tax purposes.

If you received payment(s) for "incidental expenses", which includes room and board, these expenses require the person who paid for them to issue a 1042-S and the payment(s) may be subject to federal, state, and local taxes. It appears that if foreign-source income is shown on a 1042-S, it is normally not taxable. If your gross income is shown as foreign-source on your 1042-S, it is probably not taxable. However, if it is not shown as foreign-source, it may very well be taxable. In your case, I would speak to a CPA or tax professional about whether or not you need to file a tax return, since a tax pro, especially one that specializes in foreign taxation, will be able to give you a definitive and complete answer as to whether your income is taxable. Based on this article from the American Immigration Council, it sounds like you might need to file a 1040-NR, but I cannot say for sure whether you need to file one or whether you need to report the income on the 1042-S. Unfortunately, the tax laws for J-1 visas are somewhat complex, and whether or not you are considered a nonresident alien or a resident alien (determined by the green card test or the substantial presence test) determines which tax form you might need to file, if filing a return is in fact required.

Disclaimer: The research and information presented in this article is for informational purposes only and does not constitute legal advice. It is always a good idea to get a second or even third opinion when it comes to issues in tax law, as tax law is complex and its interpretations and applications vary.