You should be aware that taxes may be deducted from salaries, stipends, and fellowships.

 

Your available income after taxes may be lower than anticipated. The amount withheld from your paycheck is dependent upon your tax status which, in turn, is determined by your visa classification and the amount of time you have been in the United States.

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Income taxes, when applied, usually amount to about 14% of total income, but may be as high as 30%. H-1B and J-2 visa holders are also subject to social security tax of approximately 7.65% of total income.

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Important Note: The paying institution, (University, Government Research Institute or Agency), usually do no withhold any state taxes. In most cases the J-1/J-2 visa holder must make arrangements to pay estimated taxes, see our link to estimated state taxes in the Washington, D.C. region to set up an account for estimated tax payments.

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The Internal Revenue Service (IRS) is the US government agency that collects federal taxes.

 

Except for special circumstances, most individuals living and working in the United States must file income taxes for the previous year, between January and the 15th of April.

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For foreign workers, the requirements vary according to whether the student, scholar, or dependent is a resident or nonresident alien for federal tax purposes. In most cases, whether you qualify as NR or resident will depend on the “days present” test in the United States. J-1 visa holders, are exempt from the days present test for the first two years in the US.

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All foreign scholars and spouses paid in the US are required to report their annual income by filing a tax return with the IRS between January 1 and April 15 of the following year and may also be required to submit state tax form(s).

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The US tax system is based on the principle of self-assessment. Therefore, it is the individual's responsibility to understand the requirements.

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All individuals in F and J visa status:

 

Must complete tax forms even if they had no US-source income. Form 8843 – Statement for Exempt Individuals and Individuals with Medical Condition must be filed by F&J visa holders.  All nonresident aliens present in the U.S. under F-1, F-2, J-1, or J-2 nonimmigrant status must file Form 8843 even if they received NO income during the tax year.

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Please keep records of your income and expenditures to substantiate later claims on your tax returns and keep copies of your income tax forms for at least 3 years.

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Tax information pertaining to H-1b Visa Holder: https://www.irs.gov/individuals/taxation-of-alien-individuals-by-immigration-status-h-1b

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These are some general rules regarding Social Security Taxes and certain types of visas:

 

Nonresident Alien students, scholars, professors, teachers, trainees, researchers, physicians, au pairs, summer camp workers, and other aliens temporarily present in the United States in F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant status are exempt on wages paid to them for services performed within the United States as long as such services are allowed by USCIS for these nonimmigrant statuses, and such services are performed to carry out the purposes for which such visas were issued to them.