IRS Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding

Audience: Nonresident (tax) Employees, Students & Scholars

What is a 1042-S?

A non-citizen is, in most cases, subject to U.S. tax on income from U.S. sources. Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, is used to report amounts paid to foreign persons (including those presumed to be foreign) by a United States based institution or business. This applies to non-resident individuals, foreign partnerships, foreign corporations, foreign estates, and foreign trusts that are subject to income tax withholding.

How do I get a copy of my 1042-S?

Your 1042-S is available through Sprintax Calculus. If you received a 1042-S, you will be notified in early March via email with login instructions.

I don't know if I'm getting a 1042-S. What are the conditions for being issued a 1042-S?

A 1042-S will be issued to international students, employees, and vendors who received one or more of the following types of payment: 

• Employment wages exempt from tax withholding due to a tax treaty
• Non-qualified taxable scholarship or fellowship (Taxable scholarships are those received by a non-degree candidate or for incidental expenses, such as room and board, travel, and other expenses that are not required for enrollment)

What do I need to do if I receive a 1042-S?

• Any Foreign National who received a W-2 and/or a 1042-S is required to file a Federal and State tax return (regardless of any Tax Treaties).  Nonresident (tax) employees may receive a 1042-S instead of/in addition to a W-2.
• The International Center provides access to a tax preparation software called Sprintax to assist you in your tax filings. (https://icenter.tufts.edu/practical-matters/us-income-taxes/tax-filing/) 

Why did I get a second 1042-S?

Two separate 1042-S may be issued, for example, if you received both employment wages under a tax treaty and a non-qualified taxable scholarship. If you do receive multiple 1042-S, you must file both, as they contain different earning types and taxation rates. 

How do I get my 1042-S from Sprintax Calculus into Sprintax Returns?

Sprintax Calculus and Sprintax Returns are separate programs with separate logins - however if you use the same email credentials to access both systems, you will be able to automatically pull your 1042-S directly from Sprintax Calculus into Sprintax Returns. 

If you have created an account with Sprintax Returns using a different email address, you may download your 1042-S from Sprintax Calculus and upload it into Sprintax Returns when completing your tax filing. Alternatively, you may email TSS@tufts.edu to request an update to the email address in Sprintax Calculus. (Email address must be on file in SIS or eServe for updates to be processed)

Tufts cannot provide advice or assistance in completing tax forms.  

Last Reviewed: March 2025