Tax Information for Host Employers

2 minutes

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.

I-9 Form

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.

W-4 Form

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.

Ani Kington Ani Kington

Originally from Columbus, Ohio, Ani is a fan of exploring new places through photography and the local cuisine. After earning her BFA in photography from NYU and gaining communications experience at International Planned Parenthood Federation, she joined InterExchange in 2012, and worked as the Marketing Producer until 2016.

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U.S. Department of State-Designated J-1 Visa Sponsor
Alliance for International Exchange
Exclusive partner of the Erasmus Student Network for J-1 Visa sponsorship of internships in the U.S.
European-American Chamber of Commerce New York
Generation Study Abroad
Global Ties U.S.
International Au Pair Association
WYSE Travel Confederation