F-1 and J-1 students and scholars in the U.S. are responsible for filing their federal and state taxes each year. OIS cannot advise on tax-related issues. Students and scholars can consult consult with a qualified tax professional for individual assistance.

Form W-2

This form shows the total income earned and the withheld income tax at the state and federal levels. Workers receive a W-2 from each employer and thus may have multiple W-2s to include in their federal and state tax filings.

Information about the Form W-2 for F-1 and J-1 students and scholars employed by USC can be found on the USC Payroll Services website.

Form 1042-S

The purpose of this form is to report U.S. taxable income and U.S. income tax withholding for:

  • Scholarships, fellowships or grants awarded to students or postdoctoral fellows, and compensation for services rendered
  • Income claimed as exempt from US income tax under a tax treaty – treaties are claimed by filing Form 8233

Information about the Form 1042-S for F-1 and J-1 students and scholars employed by USC can be found on the USC Payroll Services website.

Form 1099

This form shows any interest earned on bank accounts, stocks, funds, etc. which students may need to claim. It also reflects any income earned as an independent consultant, or through a temporary/staffing agency.

Form 1098-T

A 1098-T Form is provided to some students to notify them that they may be eligible for federal income tax credits. The majority of international students and scholars are not eligible to claim education expense tax credits on their federal tax forms as they are not US Citizens, Permanent Residents (PR), married to a U.S. citizen or PR, allowed to legally be claimed as a dependent by a US citizen or PR, or have not been in the US long enough to file taxes as a Resident for federal tax purposes.

For more information about eligibility, please review IRS Publication 970. If eligible, please see the USC Student Financial Services website for questions regarding Form 1098-T.

Form 8843 for Non-Resident Aliens

All Non-Resident Aliens (NRA) in F or J visa status and their dependents must file Federal Form 8843 and Statement of Non-Residence every tax season, even if no income was earned.

Tax Forms and Publications