I-94
Participants will need a copy of their I-94 (record of admission) for employment authorization (Form I-9) as well as when
they apply for their social security number. The form can be printed from https://i94.cbp.dhs.gov
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. Intern/Train 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
How your J-1 Participant should apply for a SSN
- Register for SEVIS at least 5 days before applying
- Apply in person at a Social Security Office
- Bring their passport, a printout of their I-94 card, and DS-2019 with them to apply
- Get a receipt/proof of their application before leaving the Social Security Office
- Visit the nearest Social Security Office about 2-3 weeks after they apply (even if this is not where they originally applied) with their passport, DS-2019, and a printout of their I-94 card.
- Contact AHA if there are problems with their application or need our assistance in navigating the process
FICA and FUTA Withholdings
Under IRS Code Section 31.21. (B)(19), all non-resident aliens on J-1 visas are exempt from paying FICA (Social Security) and FUTA (federal unemployment taxes) taxes during their first two calendar years in the U.S. Since all of our participants are only able to intern/train for 18 months or fewer, all are exempt from these withholdings. Please consult a tax professional to see if the participant is also exempt from state unemployment taxes in your state.
Tax Refunds
As an exchange visitor on a J-1 Visa, the participant is considered a “non-resident alien” for tax purposes and is required to pay some taxes. Filling out the W-4 Form properly will ensure that he or she does not owe the U.S. government any money. Depending on how long the participant interns/trains with you and how much money is earned, he or she may be eligible for a refund of some of the taxes paid.
All program participants who are paid must file a U.S. tax return for the calendar year during which they worked with your company and follow the tax-filing deadline for that year. Even if the participant is no longer in the U.S., he or she still must file a U.S. tax return for the time during which they worked. It's important to remind your intern or trainee of this tax filing requirement, particularly if the participant's program spans over more than a single year's tax period.
W-2 Form
If the participant is still in the U.S. at tax time, please provide him or her with a W-2. If he or she will have already returned home by the time W-2s are issued, we recommend that you have the participant leave a self-addressed envelope prior to departing the U.S. so that you will be able to mail the W-2 at the appropriate time. Note: Do not send W-2 forms to AHA's office. As a host employer, you are responsible for getting this information to the participant and confirming that he or she has received it.
Filing Form 1040NR-EZ
If the participant will still be in the U.S. at tax time, you may wish to offer him or her assistance with filing a tax return. Upon receiving a W-2 Form, the participant will fill out a 1040NR-EZ (Non-Resident Aliens with No Dependents) Tax Form. This can be obtained online at www.irs.gov.
Once the form is completed, it should be mailed to the address listed in the "Where to File" section of the 1040NR-EZ. Please note that AHA staff are not tax professionals. You and your intern/trainee must contact the IRS if you have any specific questions regarding tax returns.
Please encourage your intern/trainee to visit the AHA Portal or to contact the IRS or a tax provider with specific questions.
Further Resources