Tax Information for Host Employers
It's tax season! We've expanded our resources for host employers, providing more detailed instructions to help you and your intern/trainee understand taxes for J-1 interns and trainees. Check out the information below and visit our new page for full details.
When the participant arrives at your company, he or she must complete an I-9 Employment Eligibility Verification Form, which notifies the federal government that he or she is allowed to work in the United States. The participant will show you his or her passport, I-94 Arrival/Departure Record, J-1 Visa and DS-2019 Form when completing this form. The participant will complete Section 1, and you will complete Section 2. The participant should fill out Section 1 using your company address.
The participant is also required to fill out a W-4 Employee Withholding Allowance Certificate as soon as he or she starts a paid internship/training program. Based on the information provided on the W-4 Form, you will need to calculate the amount of federal, state and local taxes to be withheld from the paycheck. InterExchange Career Training USA participants are exchange visitors in the "non-resident alien" tax category. Please consult a tax professional for the most recent tax regulations.
How J-1 Interns/Trainees Should Complete the W-4 Form
The participant should NOT follow the instructions printed on the form, as the instructions on the W-4 Form are for U.S. residents—not exchange visitors. Please follow these instructions:
- The Personal Allowances Worksheet does not need to be completed—this does not apply to exchange visitors
- Home address: Indicate the participant's permanent U.S. mailing address
- Box 2: Enter the Social Security number if known
- Box 3: Mark or check "Single", even if the participant is married
- Box 4: Leave blank
- Box 5: Write "1"
- Box 6: Write "NRA" for "Non-Resident Alien"
- Box 7: Leave blank
Also read our previous blog post, 5 Tips to Help International Interns & Trainees File 2014 Tax Returns and read this recent article.
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