Which taxes do J-1s pay?

J-1 Interns and Trainees are allowed to receive compensation from their host organization. They will have to apply for a social security number and pay income tax. But exactly which taxes do J-1 Interns and Trainees have to pay?

J-1 visa holders are considered non-resident aliens and are required to pay federal, state and local income taxes. However, they are generally exempt from paying FUTA and FICA taxes. The logic is that they cannot be “unemployed” (if their Intern or Trainee program were terminated, their visas would be canceled and they would need to return to their home country immediately). Likewise, they are not able to enjoy social security benefits and are not required to pay into the system. Details on FUTA exemption can be found in 2010 IRS Publication 15, page 36 (section “students, scholars, trainees, teachers”). Details on FICA exemption can be found in IRS Publication 519 (Chapter 1 “Exempt Individual” and chapter 8 “Paying Tax through Withholding or Estimated Tax”, section “Social Security and Medicare Taxes”; “Students and Exchange Visitors”).

As the J-1 visa holder is exempt from paying FUTA and FICA taxes, the employer does not have to pay the matching contribution.

106 Responses to “Which taxes do J-1s pay?

  • J-1 visa holders also “may” have to have unemployment taxes withheld depending on state law. In California for example, trainees/interns must have unemployment withheld even though they cannot ever collect (since they are here training – not working). ALWAYS check with your tax accountant regarding which taxes should be withheld. I agree with Mario however regarding FICA and FUTA – many times employers (hosts) do not realize this and withhold and pay without knowing they are not required to. Once paid, it is very difficult, if not impossible to get this money back.

  • Gultigerzi
    6 years ago

    This isn’t so much a comment, but rather a question. I was a J1-visa holder in the US for 5 years, and now that I’m done with my training, I’m back in my home country, currently serving my 2-year ban. I recently received my last W2 form and just finished filing my 2011 return. Since I’m already out of the US, I am thinking this is the last income tax return (or any US tax) I’ll ever file! Am I right? I just wanted to make sure. Thanks.

    • It depends on when you left. If you had any income in the US in 2012, you will have to file a 2012 tax return. If in doubt, consult a international tax preparer such as http://www.taxback.com. Good luck.

      • Gultigerzi
        6 years ago

        Employment/training (and income) ended on June 2011. But I will check the website out. Thank you.

  • Pedro Gonçalves
    5 years ago

    Hi,
    I’ve been searching around for information on my situation and found this discussion and it looks like somebody might be able to answer my question.

    I’m a J-1 trainee and I’ve started working in the US on March 7th 2012, I just got my first paycheck and apparently April 17th 2012 is tax day.

    Do I need to fill my taxes this year or on the next year?

    I wish I could find a answer to this so I can have time to file everything that I need to.

    Thanks in advance!
    Pedro

    • Pedro, the upcoming Apr 17 deadline is for tax year 2011 and includes earnings in 2011. You will need to submit your 2012 tax return (to report earnings in 2012) before the Apr 15, 2013 filing deadline.

  • pippo pallo
    5 years ago

    Hi,I am an Italian with a J1 Visa. While the sponsor on my Visa is a University, my salary is paid by the non profit institute where I am conducting my research. The institute is not an accredited educational institute……still my sponsor clearly is. Does the exemption for two years apply to my situation? Moreover, I am exempted from the FICA for two years. Is this exemption valid 24 months, or only two calendar years? thank you

  • Magda
    5 years ago

    Hello,

    I’m a student from Czech republic workin during this summer in California on the Work&Travel program. I have a J1 visa and my employer is widrawing me for SUI/SDI tax … My question is … Am I not exempt from paying this tax?

    Thank you very much for youe answer
    Magda

    • Magda, you need to contact your sponsor so that they can help clear this up for you. Best regards.

  • thao doan
    5 years ago

    Hi,
    I was J1 visa in 2012 in internship program. I get paid in 3 months then my visa got terminated. I changed the status to F1 now. So do I Have to file the tax return? Thank you.

  • Marcelo
    5 years ago

    Hi,

    I will finish my internship in April,2013, and I’ll go back to my home country in May,2013.
    Is it possible to refund my taxes paid from Jan 1st to April 30th 2013, in May,2013 just after my internship finishes and before coming back to my home country?

    Thank you.

    • Unfortunately, no. Your host organization will issue your 2012 W2 sometime in January 2013. You will then have to file a tax return before Apr 15, 2014. If there is a refund, it will be processed at that time.

  • Mario
    5 years ago

    Hi, I started to work on Dec 2012 and I got my first payment on January. Did I need to pay taxes in April? Thanks (I have a J1 visa)

  • It depends. If you received a W2, then you will need to file a tax return in April.

  • I am J1 visa holder, I work as an Aupair in Oregon. And I dont know how should I start all the paper work. I will really appreciate some advice. Thank you for this website 🙂

    • Hi Karen. If you are currently a J-1 visa holder participating in an au-pair program, what paper work are you referring to? How can we help?

  • Oh sorry, I didn’t specify. Well I don’t know how to start the paper work with Taxes. I began my aupair year on march 4th, 2012. and I think I will have to pay my taxes this april 2013.

  • Hi Mr. Janssen, I have been in the US for 4 yrs on a J1 visa for my medical residency and fellowship training. Every paycheck, I see taxes mentioned under FED OASDI/EE for all these years. Isn’t that social security tax? Based on the information mentioned on the blog post, was I or am I not suppose to pay those?
    Your help is appreciated.

    • Hello Uday. I am not familiar with OASDI/EE. In addition, if you have been in the U.S. for 4 years, you will likely be taxed as a resident (vs non-resident). I recommend reaching out to taxback.com, they are international tax preparers and will be able to help you. Good luck.

  • Alessandro
    5 years ago

    Hello Mario, As you seem to be really knowledgeable, I hope that you could be of help to me. I will start a one year internship in April 2013 .I am a french Citizen and I read through many websites that J-1 holders are exempted from TAXES. In my case I’ll be paid by the company in which I will intern. Do I have to pay taxes ?

    • Alessandro, you have to pay federal and state income tax (and in some cities, local city tax). However, you generally do not have to pay social security and medicare taxes. This saves you around 8% on your gross salary. When you start your internship in April, be sure to explain to your host organization that you are exempt from paying these taxes. If they need additional information, contact me and I will send them documentation. Good luck with your internship!

  • Ingrid Lozano
    5 years ago

    Hi, I was a J1 intern until July 2012, I’m on the process of my tax return but my question is, am I supposed to get back all my payment from the New York State or just a part.
    I filled a form for 2011 as well and I got back more money than the calculation gaved by my preparer this year. He says it is because last year I earned so little that I had no tax liability and this year as I earned a bit more I had to pay. Is this correct?
    Thanks

  • Tyson
    5 years ago

    I have a friend who a J-1 visa holder under the age of 65yrs old and no dependents. and working as a trainee at hotel. That is their only source of income. Now what files should she/he file for filing federal and state tax?
    -1040NR-EZ
    -8843

    Also, is this something an average joe like me could do or should I go to a professional?

    • Hi Tyson. Completing a tax return for a J-1 visa holder can be a little complicated. I am not sure about the forms 8843 and IT-540B that you mentioned, but recommend contacting http://www.taxback,com. They are specialists when it comes to preparing international returns. Good luck.

  • I am a J1 visa holder in California. I just receive my first payroll of my second year. Last year I did not pay DCP safe harbor, neither Medicare. But now they charged me that. As much as I know, as I am not considered resident I shouldn’t be paying those…but I do not know. Do I really need to pay those?

    • Iku, I am not familiar with DCP Safe Harbor, but is sounds like a retirement plan? If so, you should not have to pay into this plan. Same with Medicare and social security; you should not have to pay those taxes.

      • Thank you Mario. One more question.

        I understand I don’t need to pay for those.

        But the system tells I will be “resident alien” from July 2013. Right now I am non.resident alien, but as it changes on July 2013, I need to pay from now. I just enter the country Dec 2011 …so I am really confused why now I will be resident if I am J1… Are the rules changing?

  • Rachel
    5 years ago

    Hi. I am working as a teacher in J-1 status. I am from the Philippines and I believe that there is a Tax treaty between U.S. and Philippines wherein it is stated that J1 teachers are exempted from Federal tax for two (2) years. My Visa is good for three years, and my contract as well.
    If I filed for a refund, then I stayed more than two years (which is more than what the US Phil treaty covers), will I be paying for the two years Federal tax I filed a refund in? plus penalty?
    Should I get a lawyer for this?

  • Thank you Mario. I really appreciate your information.

  • I have worked on J1 from Sept to Dec 2012 and paid Fed. Local and State taxes. I will finish my course in Aug 2013. Am I due a refund, can I file tax returns for 2012 and 2013 at the same time in 2014, Can I claim for travel expenses etc?
    Thanks

    • Hello Tom, you have to file your tax return every year for the previous year. Whether you can expect a refund depends on various factors. I recommend using an international tax preparer like http://www.taxback.com. Good luck.

  • Hi, I have been following your blog for a while, its very informative, Thank you. i have a specific question which i couldn’t find answer, I am a doctor from india moved to US in june 2010. i did research upto june 2012 on JI research visa, i changed to Ji clinical since june 2012 for my residency training. i filed as nonresident alien for 6 months for 2010 and full year in 2011 and got refunded both the time since exempted per treaty. i am planning to file now. my question is , 1) should i need to file as non resident or resident alien? 2) i am exempted for 2 years which will be june of 2012 , will i get refund for the first 6 months of 2012? 3) since i am staying more than 2 years now should i need to pay back the tax including the tax that i got refunded earlier?
    Thank you, I appreciate your help.
    PSK

    • Whether you file a resident or non-resident depends on several factors, most importantly the physical presence test. Organizations like http://www.taxback.com can help you determine how much tax you need to pay. Good luck.

  • Hello,
    Was on work placement at uni in USA for 6 months in 2012. I intend to file Form 1040NR-EZ. On J-1 visa.
    Do I have to send form 8843 as well.
    Thanks

  • Hello Mario,
    Here is my situation,
    I am a teacher from France that has already worked for two years (from september 2006 to august 2008) in a french school in Dallas (Texas) with J1 program.
    Since september 2012 (anf after I have returned to France), I am working in another state in Pensylvannia in another french shool and I have a new J1 visa.
    I d like to know which file to fill up to be correct with IRS?Where to send it?
    Thanks to you answer.

  • Michael
    5 years ago

    Hello,
    I came to the US in October from the UK and have been working since on a J-1 visa. On my W-2 form all my earnings are listed under ‘Exempt Wages’ and I haven’t paid any tax – do I need complete a tax return and if so how should I go about it if my reported W-2 wages are zero?
    Thanks

    • Michael, good Q. As far as I know, J-1 wages are subject to federal and state income tax. I recommend reaching out to http://www.taxback.com, they will be able to help. It is important that you correctly submit your tax return.

  • Romain
    5 years ago

    Hi guys,
    I have been going over your blog Mario which sounds like very helpful for all, thanks for this great idea to share your knowlegde, but after reading most of the post, I start to worry that I am maybe in a more particular difficult situation than I was thinking, as nobody sounds to have evocated it before.

    I am citizen from France and I was in US, Pittsburgh, PA in 2012, Januray 1st to December 31st, for an internship under the J-1 Visa and INTERN program (as mentionned on my DS2019).
    My company was giving me what they call a monthly compensation (stipend), I was not under their payroll, and nothing was appearing on it regarding Federal or state taxes deductions, and each time I was telling them that something was probably wrong with that they kept telling me I had not to pay taxe (without really specify Federal or State or FICA or FUTA), that was the way they have always been doing with previous intern/trainee, and for them as the stipend was to compensate the rental car and accomodation I should not declare this.

    On the other side as I was referring to CIEE (my sponsor organism), which confirmed me they had declared my presence in US to IRS with the annual salary mentionned on my DS2019, but that was up to me to make a declaration or not !

    As I was starting to worry in front of a such situation I pushed them to contact each other and discuss about it, they dicussed a lot about what was compensation/salary and finally CIEE ended the discussion by the fact they are not able to provide any advice on taxe declaration.

    Today I am still in the middle of a black hole ! Trying to get a W-2 form from my company which didnt provide me one in February (which sounds make sens as they dont have me on their payroll for 2012 !) and digging on IRS / taxback publication forms and websites and looking for any piece of information to help me !
    The 2 biggest linked questions are :
    1) Should I pay/declare income taxes (i guess yes !)
    2) If yes, by doing this what happen to my situation status, should I find a way to pay back federal and state taxes ?

    I am very suprised as my company is a real big international company, and now that I am in Canada as “real employee” for them I am now under their payroll and paying taxes and everything !! But I want to stay in good standing with US !

    Thanks for your help,

    Romain.

    • Hi Romain. Stipends are likely subject to federal and state income tax. You are ultimately responsible for declaring this income, but you need backup documentation from the company (W2 or 1099). Once you have this, I recommend reaching out to http://www.taxback.com.

  • Jayesh
    5 years ago

    I was on F1 (student) from Aug 2005, and converted J1 (visiting trainee from india) in Feb 15, 2012. Do I get any tax-treaty benefits for 2012 federal filing. I have 1042-S, with nothing but a flat 14% federal tax withheld. When I was in F1, I used to get W2 with deductions for medicare tax etc. Does my claiming will be different because of this year?

  • Sergio
    5 years ago

    Hi Mario,

    Your forum seems very informative, and I would like to thank you already in advance for the help you have been giving!
    If you could shed some light on my case, it would be great 🙂

    Details:
    – I was in the US in 2010 for most of the year until end of Jan 2011, with a “J-1 Student” Visa.
    – I came back to the US, in 2012 for 7 months with a “J-1 Research Scholar” Visa (more than 183 days).
    – I did not have any income from a US entity during these 2 periods of stay.
    – All the money I received came from an overseas scholarship (and was transfered in the first place to my home country account).
    – I will come back to the US with the “J-1 Research Scholar” visa in 2013 (again no money to be received from US sources)

    Questions:
    – What IRS forms should I file for 2012?
    – What exemptions should I claim in order to avoid paying taxes over the money I received from my home country Scholarship (that already probably pays taxes there!!)
    – Will I need to actually pay taxes???

    Thanks for your help!

    Sergio

  • Saurabh
    4 years ago

    Hi, this is a good forum..
    I need help on very specific question-
    I am on J-1 since 2011 from India, I am not claiming the treaty benifits and paid my texas for 2011 with 1040NR. My wife is on J-2 visa with EAD and working since November 2011, She file a seperate 1040 NR, she is getting withheld for social security and medicare tax.

    For year 2012, I started withhelding from my salary, I was not witheld for social security and medicare but my wife is (as may be she is on J-2 with work permit).

    My question is — Can I file with her a joint return on 1040 and not a Non resident return..

    If I can file a joint return, is that I need to pay the social serurity and medicare texas even if I am exemp from that

    Please help me as it is very complicated to understand..

  • Hello Mario,

    I see that you’ve been bombarded with questions from J1s here, so I thought maybe you’d be so nice to accept one more…

    I’m not a J1 yet but I’m trying to figure out what the salary (after-taxes) would be for an offer I got in Washington DC. I don’t know if you’ll know this because I realize your company is in GA but apparently DC residents have a complex tiered tax system (and the highest taxes in the nation!). I’m confused because I’ve read conflicting info on how to calculate this. Like, I’ve found that J1s are subject to pay federal, state and city taxes. DC has no state tax, but it has its own DC income tax, instead and obviously a Federal income tax as well.

    However, I also read that Washington D.C. doesn’t tax income of non-residents. If that is true, and J1s are non-resident aliens, I should only be paying federal income taxes, right? Ugh, I’m frustrated cause none of the paycheck calculators available work for my situation…

    Any suggestions or insight you might have will be highly appreciated.

    Regards,

    Lily

    • Hi Lily, J-1 Trainees and Interns are subject to federal and state and local income taxes, also in DC (even if you are considered non-resident). It is hard to estimate the % of total tax that you will have to pay. Are you trying to determine if the compensation you will receive is enough to make a living? Feel free to let me know how much the host organization has agreed to pay.

  • Ramesh
    4 years ago

    HI SIR,
    I am currently doing my second year postdoc in Georgia. Basically I am from India but I moved directly from Canada to USA on Dec.4th 2010.. My employment is started from 2nd January 2012. In the first year in my paycheck it was not deducted Fed MED/EE Fed OASDI/EE taxes., but from this year January in my paycheck I can see the deductions for these taxes along with state and federal taxes. Suppose if I leave the USA, is am I going to get these amount. please clarify about this.

    Second thing is am I eligible for tax exemption for the first two years. suppose if I take tax exemption do I need to leave the country after my two years. I am getting the employer retirement fidelity benefit.

    some of my friends who are from taking tax exemption for the first two years and getting and employer retirement fidelity benefit. and staying in the USA AFTER THEIR TWO YEARS. PLEASE DO clarify on this.

    I am thinking I am loosing some of my salary in this reagrd.

    thank you in advance
    Ramesh

  • Fabrice
    4 years ago

    Hi Mario,

    I am French and I just moved to CA as a J-1 Researcher for UCLA.
    I have 2 questions for you :

    1) As your article said, we J-1 non resident alien are exempt from FICA and FUTA taxes. There’s a treaty between US&France that says that we are exempt from Federal Taxes for the first two years. By Federal Taxes, do they mean the FUTA taxes that you refer? Or is this another exemption ?

    2) Even if we are exempt from Federal Taxes, FICA and FUTA, are theses taxes deduce from our monthly salary and then we just fill out a taxes refund at the end of the year?

    Thank you very much.

    • Hi Fabrice. I am not familiar with a tax treaty between the U.S. and France, but you will most likely have to pay federal income tax here in the U.S. I recommend reaching out to http://www.taxback.com, they will be able to offer specific advice. If you are exempt from paying FICA and FUTA taxes, then those taxes should not be withheld from your pay checks. If they are, you can claim a refund at the end of the year.

  • Andrea
    4 years ago

    Hello Mario,

    J1 holders from Italy are federal tax-exempt (first 2 years only) according to a US-Italy tax treaty. Usually the payroll office of the employer applies the tax treaty and the J1 holder gets an (almost) tax free salary. If the payroll office is not able to determine the applicability of the US-Italy tax treaty, the employee will pay tax. That’s what happened to my girlfriend. My question is: if she provides documentation to IRS that she is falls into tax treaty conditions, will she get a tax refund when she will file her taxes? Or is tax exemption not applicable retroactively?
    I hope my question was not to unclear. Thanks for your help anyway

  • Sandra
    4 years ago

    Thanks Mario for your great article.

    As a J-1 medical resident in the US, do I qualify for the 401(k) or 403(b) retirement plans offered by my employers? What happens to those retirement savings when I move out of the USA? Can I stop contributing after leaving the US and still cash in at age 59?

    • Sandra, while related to the J visa, unfortunately the question falls outside the J-1 visa rules and regulations. Sorry I can’t help.

  • Hi Mario, I would like to ask, I am here on J1 visa under a program hosted by a non-profit host, and there is a component of internship in this program. If I intern in California with a for-profit organization, can I receive pay, and if I can receive pay, I guess I would have to pay federal and state taxes right? What are the legal requirements on the part of the for-profit organization when arranging for my internship and are they complex?

    • Ian, you can receive compensation for training at a non-profit. You will have to pay federal, state and local taxes.

  • Fabio
    4 years ago

    Mario,

    I had a J1 Student Non Degree VISA from Aug/2006 to Aug/2007 when I did a high school exchange program and now I have another J-1 VISA again as a Student Non Degree thats valid from Aug/2012 to Aug/2013.
    My main purpose was USA this time is to complete one year of my undergraduate program, at the end of the academic year my sponsor issued me a letter authorizing me to work (internship) with the J1 Visa as an academic training activity.

    It is a paid internship and I would like to know if in this case I am FICA Exempt?

  • LaVonn
    4 years ago

    Question – if my daughter (20 year old college junior) goes to the US for a 4 week summer program on a college campus (all paid by US State Dept) is the value of the program taxable to us?

  • Ashley Spark
    4 years ago

    Hi Mario,

    I am hoping you can help. I work for a university in Australia and we have 2 employees who have received a research grant from our government to undertake research in the US (sponsored under a j1-visa) for 2 years. They will remain our employees and we will be paying them a salary. Will they be liable for US taxes if the source of there income is from Australia.

    Thanks

  • Sarah Byrne
    4 years ago

    Hello, I am currently on a J1 12 month Graduate Visa in New York. Under New York State Law I am regarded as a non-resident. Can you advise what tax I will get back? I pay local, federal and city tax at present. I know people who came here on the J1 Summer Visa (4 months) and received all their tax back. Would I be in the same position as it is the same visa? Thank you for your help.

  • Micah
    4 years ago

    Hi Mario,

    I’m from New Zealand and am about to fly to California Nov ’13 to Feb ’14 for an internship. I am coming with a J1 Visa but was just wondering, around how much tax will be deducted off my salary? Also, what taxes am I exempted from and will I be able to claim any of it back once I leave US after my internship?

    Thanks in advance.

  • kumar
    4 years ago

    Hello Mario,

    I am from India and is currently in Us on J1 visa for 6 months (less than 180 days) training program. I receive my monthly income from my employer in india in my indian ban kaccount after deducting all indian taxes. I also receive a daily perdiem of $50 from my indian employer for my expenses in US. Other than this, I dont have any source of income in US or India.

    I am able to save some amount (nearly $20) from my perdiem after all my expenses in US. I would like to send this money to indian bank account from my recently opened US bank account. My question here is whether i need to pay any tax in US or India for this saved amount. Is perdiem amounts from indian employer considered as income in US and taxed?

  • Dear Mario, I have been on a J1 visa for the past 5 years in MA. I recently changed it to an H1B and got hired but I have not started working yet, can I collect unemployment?

  • Jan Karlsson
    4 years ago

    Hi Mario,

    I will be on exchange program with J1 visa next year. The exchange program will last from Feb 1 – Sep 1. My salary will be paid from my company in Sweden. Which taxes do I need to pay in US? Can I pay the taxes retroactively after My program has ended or do I need to pay every month?

    Thanks,
    Jan

  • Shrisur
    4 years ago

    Hi, I will be working with University of Florida as postdoctoral researcher starting next year for three years on J1 visa. Which types of taxes i will have to pay ?

    Thanks

  • Kate han
    4 years ago

    Hi i’ve been work 9 months for j-1
    i paid pederal tax and FICA taxes
    Do i need to talk my employer right now? Or just wait for end of the year ??
    And do i return my FICA taxes back??

    • Hello Kate. Your host organization will provide you with a W-2 in January. You will need to submit file a tax return in April 2014.

  • Florian
    4 years ago

    Hello Mario and thank you for this great article.

    I am French and I am currently a J-1 intern in New York for a US Company since last October. I will work there until end of August 2014 so my internship will last 10 months and a half.

    I’ve received my payroll details today and It’s written on it that I paid a tax for Social Security (OASDI) and another one for Medicare whereas I’m supposed to be exempt. Is there a specific form to fill and give to my employer or do I just have to talk to him and show him the IRS text to fix this issue?
    By the way is it possible to get a refund on the federal, state and local income taxes at the end of my internship as I go back to France?

    Thanks in advance.

    Florian

    • Hi Florian, please share the following with your host organization: “Details on FUTA exemption can be found in 2010 IRS Publication 15, page 36 (section “students, scholars, trainees, teachers”). Details on FICA exemption can be found in IRS Publication 519, chapter 8 (“Paying Tax through Withholding or Estimated Tax”), section “Social Security and Medicare Taxes”; “Students and Exchange Visitors”) which states: “Generally, services performed by you as a non-resident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if the services are performed to carry out the purpose for which you were admitted to the United States. This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment”.

      • Florian
        4 years ago

        Great, thank you!

        And about the federal, state and local income taxes, is there a way to get a refund on it (even partially)?

        • When you submit your tax return in April 2014, there may be an overpayment or underpayment of taxes. If there is an overpayment, you will receive a refund.

  • Louise
    4 years ago

    Hi Mario,
    We’re aussies who will be in the usa for only 2-3 years on J1 and J2 visas, will two years put us into the resident category or how long do you need to be in the usa for that for tax purposes? Also, when does the us tax year run from and to? Thanks for your time, cheers,
    Louise

    • Hello Aussies. There are calculations for determining whether you are taxed as non-resident or resident aliens. I am not exactly sure what those calculations are, but any tax preparer should be able to help. Or review this website.

  • Davide
    4 years ago

    I have been in US with a J1 VISA until 4 years ago. The first 2 years I took advantage of the Tax Treaty Italy-USA. At the moment I am resident in France. Next year I am going back to the US with another J1, can I then take advantage of the France-USA Tax Treaty?

  • Daniel
    4 years ago

    Hi Mario,

    Thanks for posting this helpful article. I’m a J1 postdoc paid a normal salary from an NSF grant to my lab head (not myself). I’d like to buy a work laptop before the end of this year (my employer doesn’t supply one). I can’t find any info whether I will be able to get a tax refund for this when I file for returns next year. Do you have an idea?

    Thank you for your time!
    Daniel

  • john sexton
    4 years ago

    j1 international student exempt from federal income taxes and massachusetts income taxes.does the employer pay mass and federal unemployment taxes

    • John, J-1 visa holders are generally exempt from paying social security and medicare taxes (employers don’t pay these taxes either). You are subject to federal, state and local income tax.

  • Hasanain Shikari
    4 years ago

    Hi, I was wondering if I should be getting SS and Medicare tax withheld from my paycheck. I was in the US from Aug 2011 on J-1 research until Nov 2012 when I was moved to H1B. Then In July 2013 I moved to J-1 clinical (Physician-ECFMG). I was told that since I was in the US for 2 years (<2 years actually) on J-1 that FICA taxes would have to be withheld from Jan 2013. Is this correct?

    • Hello Hasanain. Once you are in the U.S. for a certain amount of time, you will have to start paying FICA taxes. There is a substantial presence test that you can google. You can also visit this site. Finally, you can reach out to taxback.com, they should be able to help.

  • Victoria
    4 years ago

    Hello!
    My husband is a j1 holder. My question is: are the same deductions allowable for J1 as for citizens as described on publication 17 from the IRS?
    Thanks!

  • Adeline Couto
    4 years ago

    Dear Mario

    I had been in US for two years as an au pair (J-1) and I didnt pay my tax.
    Is possible I pay my pending tax in my Country? Im not in US anymore.
    Will I have trouble trying a new visa for tourist?

    Thank you.

    • Adeline, your U.S. tax return needs to filed in the U.S. and any taxes owed need to paid to the IRS and state department of revenue here in the U.S.