TAX INFORMATION FOR CURRENT TRAINEES

As wage earners, J-1 trainees are required to pay Federal, State and Local taxes (FUTA). These taxes are taken out of each paycheck automatically. When you arrive in the US and complete the paperwork for the Human Resources/Payroll office at your host company they will ask you to complete a W-4 form, which helps to determine exactly how much will be deducted from your paycheck for taxes. If you are unsure how to complete the W-4 form please ask your human resources representative or your supervisor at the host company.

J-1 trainees are exempt from paying Social Security and Medicare taxes (FICA). If you notice that Social Security and Medicare taxes are being withheld from your paycheck please bring it to the attention of your supervisor or the Human Resources department. The rules about your exemption, along with detailed information about taxes for Non-Resident Aliens can be found in the IRS Publication 15 Circular E (408k pdf).

J-1 Trainees are required to file a tax return for their previous year's wages by April 15 of each year. You will need to complete the 1040NR EZ form to file your Federal Tax return, and you will also need to complete the appropriate State and Local tax return forms . More information is available at the IRS website.

NOTE: At the completion of your training program and after returning to your home country you may be eligible to file for a refund of taxes paid. Please visit the IRS website for more information, and consult IRS Publication 15 Circular E (408k pdf).

You may contact the IRS with any questions by calling 1-800-829-1040