US Taxes and Social Security
A Guide for J1 Participants
A quick guide to taxes and Social Security
If you have a paid position in the USA, you will likely get paid weekly or every other week, either by check or direct deposit into your bank account.
Your host organization will provide a statement showing the number of hours of training, pay, and the taxes and other deductions taken out of your paycheck.
If you are a CIEE participant currently in the USA or have recently returned and have any questions regarding tax status or tax witholding, please contact CIEE directly
Is your J1 Intern or J1 Trainee position Unpaid?
Unpaid participants and all J-2 dependents must also file tax forms. If your position is unpaid, there is no tax due. However, participants and all J-2 dependents must still file tax Form 8843. Visit irs.gov for details
How taxes in the US work for J1 visa participants
What you must pay:
Federal Income Tax
State Income Tax (if applicable)
Local or City Income Tax (if applicable)
What you do not have to pay
Social Security and Medicare (FICA)
Federal Unemployment Tax (FUTA)
Filing Tax Returns
At the end of the year, you will be required to file a tax return – which is due April 15, unless the 15th falls on a holiday or weekend, in which case your tax return will be due a day or two later. The good news? You may be eligible to claim a refund for a portion of the taxes you have paid. Failure to file a return and/or pay taxes may prohibit you from returning to the U.S. in the future.
Applying for a Social Security Number
If you do not already have a Social Security number, you will have to apply for one in order to get paid, open a bank account, and pay taxes.
It is legal for you to begin your program before a Social Security number has been issued, but you must have a receipt of application; this shows that you have applied.
To apply, visit the nearest Social Security office 5 business days after you register for SEVIS. Bring the following documents with you:
DS-2019 Certificate of Eligibility
Passport and J1 Visa
I-94 (optional but recommended)