I worked last year but I'll get stipend this year

[hnktnkmr]

I have started my on-campus job last year (2021). Since I am an international student, I do not have a social security number, so I have not received my stipend yet. (I am applying for SSN now). After I get my SSN, I will get paid this year. (2022) 

In this case, do I just need to file the 8843 form as a 2021 tax return, and I have to form W-2 as a 2022 tax return, am I correct?

[ThomasM125 · Accepted solution]

You are correct, you report income in the year you receive the compensation, so no income tax return need be filed for 2021. You will file your income tax return in 2022 dependent on the income reported to you on your W-2 form next year.

You would file the form 8843 if you meet the requirements based on Visa status under F-1, F-2, J-1 or J-2 status.

[hnktnkmr]

Thank you so much!!