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U.S. TAX INFORMATION FOR CICD WORK AND TRAVEL PARTICIPANTS
Disclaimer:
CICD is not responsible for knowing what tax forms each trainee needs to file. Trainees need to contact the Internal Revenue
Service (IRS) and research their filing status, any exemptions, and other relevant information. Please refer to the IRS website at
http://www.irs.gov/.
Tax Day in the United States:
April 15th is known as “Tax Day” in the United States. It is the deadline for filing your tax statement for the previous year. Any
money earned during the previous year must be accounted for when filing your tax statement on or before April 15 of the current
year.
Income Taxes:
All wages that you earn while in the United States may be subject to “income tax withholding”. As a J-1 visa holder, your country
may have a tax treaty with the U.S. J-1 visa holders from any country are NOT subject to U.S. Social Security, Medicare or
FUTA taxes.
Social Security Number:
When you arrive in the United States, you will need to visit the local Social Security office to apply for a Social Security number
(SSN). This number will serve as your personal identification number for U.S. tax purposes and is required on all IRS forms that
you file. You will be required to present your passport to the Social Security office. There is no cost to apply for a Social
Security number. You can expect to receive your SSN in the mail approximately two weeks after you submit your application.
Please call 1-800-772-1213 to learn of the nearest Social Security office in your location or visit http://www.ssa.gov/ for the latest
updates and changes.
Form W-4:
You will receive Form W-4, “Federal Withholding Allowance Certificate”, from your host company when you begin training in the
United States.
Tax Treaties:
In some cases such as for Germany and Japan, a tax treaty exists between the country and the United States which exempts a
resident of that country from paying U.S. taxes for certain types or amounts of income. To review your country’s tax treaty in
detail, please refer to the IRS web site at http://www.irs.ustreas.gov. Publication 901, U.S. Tax Treaties, will provide you with
country specific information.
Preparing to File your Tax Return:
Prior to filing your tax return, you will receive a W-2 from your host company that documents the income you earned and monies
withheld during the calendar year. Your host company will issue this form to you no later than January 31st of the new fiscal
year.
Tax Returns / Form 1040NR and Form 1040NR-EZ:
You must report all income earned and taxes withheld for each calendar year no later than April 15th of the following year. As a
J-1 visa holder, you must complete either Form 1040NR, “U.S. Nonresident Alien Income Tax Return”, or Form 1040NR-EZ,
“U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents”, for each calendar year that you reside in the
United States. This form must be completed and filed with the IRS regardless of any exemptions for which you may qualify
Both of these forms can be obtained by downloading them from the IRS web site, complete with instructions on how to fill out
each form. To download these forms, please visit the IRS web site at http://www.irs.ustreas.gov/prod/forms_pubs/forms.html.
When completing either the Form 1040NR or the Form 1040NR-EZ, use your U.S. address if you are currently in the U.S. or
your foreign address if you are no longer in the U.S. Read the instructions for each form carefully before completing any form.
Always remember to sign and date the bottom of your tax forms, and to attach appropriate copies of your Form W-2. You
should always make a copy for your files of your completed tax forms before sending them in to the IRS. For questions about
either of these forms, you may call 1-800-829-1040 from within the U.S. The IRS customer service will return your call usually
within 24 hours to answer your questions.
State/Local Income Tax:
Some states, such as Washington State, do not currently require that you pay State/Local Income Tax. Always be sure to call
your state tax department or ask your host company for details to determine the rates and regulations of the state in which you
are training.
Additional Information:
IRS Publication 519, “U.S. Tax Guide for Aliens”, contains additional information, which may assist you in understanding the
process of filing taxes in the United States. You may also visit the IRS web site, which contains a great deal of helpful
information and forms at http://www.irs.ustreas.gov.
Disclaimer:
CICD is not responsible for knowing what tax forms each trainee needs to file. Trainees need to contact the Internal Revenue
Service (IRS) and research their filing status, any exemptions, and other relevant information. Please refer to the IRS website at
http://www.irs.gov/.
Tax Day in the United States:
April 15th is known as “Tax Day” in the United States. It is the deadline for filing your tax statement for the previous year. Any
money earned during the previous year must be accounted for when filing your tax statement on or before April 15 of the current
year.
Income Taxes:
All wages that you earn while in the United States may be subject to “income tax withholding”. As a J-1 visa holder, your country
may have a tax treaty with the U.S. J-1 visa holders from any country are NOT subject to U.S. Social Security, Medicare or
FUTA taxes.
Social Security Number:
When you arrive in the United States, you will need to visit the local Social Security office to apply for a Social Security number
(SSN). This number will serve as your personal identification number for U.S. tax purposes and is required on all IRS forms that
you file. You will be required to present your passport to the Social Security office. There is no cost to apply for a Social
Security number. You can expect to receive your SSN in the mail approximately two weeks after you submit your application.
Please call 1-800-772-1213 to learn of the nearest Social Security office in your location or visit http://www.ssa.gov/ for the latest
updates and changes.
Form W-4:
You will receive Form W-4, “Federal Withholding Allowance Certificate”, from your host company when you begin training in the
United States.
Tax Treaties:
In some cases such as for Germany and Japan, a tax treaty exists between the country and the United States which exempts a
resident of that country from paying U.S. taxes for certain types or amounts of income. To review your country’s tax treaty in
detail, please refer to the IRS web site at http://www.irs.ustreas.gov. Publication 901, U.S. Tax Treaties, will provide you with
country specific information.
Preparing to File your Tax Return:
Prior to filing your tax return, you will receive a W-2 from your host company that documents the income you earned and monies
withheld during the calendar year. Your host company will issue this form to you no later than January 31st of the new fiscal
year.
Tax Returns / Form 1040NR and Form 1040NR-EZ:
You must report all income earned and taxes withheld for each calendar year no later than April 15th of the following year. As a
J-1 visa holder, you must complete either Form 1040NR, “U.S. Nonresident Alien Income Tax Return”, or Form 1040NR-EZ,
“U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents”, for each calendar year that you reside in the
United States. This form must be completed and filed with the IRS regardless of any exemptions for which you may qualify
Both of these forms can be obtained by downloading them from the IRS web site, complete with instructions on how to fill out
each form. To download these forms, please visit the IRS web site at http://www.irs.ustreas.gov/prod/forms_pubs/forms.html.
When completing either the Form 1040NR or the Form 1040NR-EZ, use your U.S. address if you are currently in the U.S. or
your foreign address if you are no longer in the U.S. Read the instructions for each form carefully before completing any form.
Always remember to sign and date the bottom of your tax forms, and to attach appropriate copies of your Form W-2. You
should always make a copy for your files of your completed tax forms before sending them in to the IRS. For questions about
either of these forms, you may call 1-800-829-1040 from within the U.S. The IRS customer service will return your call usually
within 24 hours to answer your questions.
State/Local Income Tax:
Some states, such as Washington State, do not currently require that you pay State/Local Income Tax. Always be sure to call
your state tax department or ask your host company for details to determine the rates and regulations of the state in which you
are training.
Additional Information:
IRS Publication 519, “U.S. Tax Guide for Aliens”, contains additional information, which may assist you in understanding the
process of filing taxes in the United States. You may also visit the IRS web site, which contains a great deal of helpful
information and forms at http://www.irs.ustreas.gov.
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