Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Tax Treaties

Tax Treaties

Income Codes

Each type of income that an alien can earn is identified by a numeric code on Form 1042-S, box 1. International students and scholars should receive Form 1042-S in lieu of Form W-2 for any income that is covered by a treaty. The codes are helpful in determining the application of the treaty benefits.

The most common codes used by international students and scholars are:

  • Code 16: Scholarship or fellowship grants
  • Code 19: Compensation for teaching or researching
  • Code 20: Compensation during study and training

Click here to view the complete list of income codes for aliens.

Top portion of Form 1042-S
Table of income codes for aliens

Table of income codes for aliens