My employer didn't issue the 1042-S form although I'm sure that I'm qualified for the tax treaty. (was on my F-1 OPT status during the tax year)
I know that for the federal tax purpose you still can claim the treaty benefit without 1042-S form, but I don't know the same thing applies to Illinois or not. I learned that Illinois may honor the tax treaty benefits, so just want to make sure. So my question is, if Illinois honors the tax treaty, should I enclose 1042-S form? Is there any specific form other than IL-1040 to claim for the treaty benefits?

Thank you
Dj

I believe you think you are exempt from paying income taxes while under a F-1 visa, but that only applies for income from OUTSIDE of the United States. Whether you use Form 1042-S or W-2, you are STILL paying income taxes if you work for a U.S. employer while on OPT.


You ARE exempt from FICA (Social Security and Medicare) taxes while on OPT, provided your F-1 visa tour has not exceeded five years.