Tax Information
As wage earners, J-1 intern/trainees are required to pay Federal, State and Local income taxes. These taxes should be taken out of each paycheck automatically. Intern/Trainees should complete a W-4 form upon US arrival.
Most J-1 intern/trainees are exempt from paying Social Security and Medicare taxes (FICA). The rules about your intern/trainee's exemptions can be found in the IRS Publication 15, Circular E.
J-1 intern/trainees are required to file a tax return for their previous year's wages by April 15 of each year. They will need a W-2 and complete the 1040-EZ NR form to file their Federal Tax return, and they will also need to complete the appropriate state and local tax return forms . More information about taxes and the J-1 visa is available on the IRS website.
Pan Atlantic is not a licensed tax advisor and we cannot provide official tax advice. Please contact a professional tax advisor or the IRS to determine your specific tax responsibilities related to hosting J-1 intern/trainees.
Most J-1 intern/trainees are exempt from paying Social Security and Medicare taxes (FICA). The rules about your intern/trainee's exemptions can be found in the IRS Publication 15, Circular E.
J-1 intern/trainees are required to file a tax return for their previous year's wages by April 15 of each year. They will need a W-2 and complete the 1040-EZ NR form to file their Federal Tax return, and they will also need to complete the appropriate state and local tax return forms . More information about taxes and the J-1 visa is available on the IRS website.
Pan Atlantic is not a licensed tax advisor and we cannot provide official tax advice. Please contact a professional tax advisor or the IRS to determine your specific tax responsibilities related to hosting J-1 intern/trainees.