Frequently Asked Questions
FAQs
A W-2 is a record of your earnings and tax withheld for the year. You use a W-2 to file your federal, state
and local tax return.
Form 1042-S is an information tax statement/form used to report U.S. source income paid to a nonresident
alien individual. It is used to report: (a) compensation payments made to employees for which an exemption
from tax withholding is claimed based on a tax treaty (b) all non-employee compensation payments made to
nonresident aliens; (c) non-service and/or non-qualified scholarship and fellowship grants.
Will I automatically receive a refund for the taxes that were withheld from my paycheck or payments?
No, there are no automatic refunds. You must file a tax return to request a refund. The amount of refund
you will receive (if any) will depend on your tax liability computed at the end of the year and will be based
on your annual income.
Any person who is not (1) a United States (U.S.) citizen, (2) a lawful permanent resident –green card holder,
or (3) who does not meet the green card test or substantial presence test.
An individual who is exempt from counting days of presence for the Substantial Presence Test. Students
temporarily present in the United States under an F, J, M, or Q visa and who substantially comply with the
requirements of the visa are exempt individuals for no more than five calendar years; non-students are
exempt for no more than two years.
Note: This term has nothing to do with whether the individual will be exempt from having federal income
tax or Social Security and Medicare taxes withheld, or filing a United States tax return.
No, however, you will need an Individual Taxpayer Identification Number (ITIN). If you do not have a Social
Security Number (SSN). ITIN’s are issued by the Internal Revenue Service. To file a federal or state income
tax return, an individual will need either a SSN or an ITIN.
