Understand the basic U.S. tax responsibilities connected to your Camp USA program, including withholding, tax forms, filing deadlines and year-end records.
As an exchange visitor working in the United States, you are responsible for meeting U.S. tax requirements connected to income earned during your program. Income taxes may be imposed by federal, state and local governments.
In the United States, each person is responsible for submitting a complete and accurate tax return when required. As a GEC-sponsored J-1 participant, you should keep your employment and tax records organized from the start of your program.
Your employer may withhold income taxes from your paycheck and pay those amounts to the U.S. Treasury on your behalf. When you begin work, you may complete forms such as the W-4 and I-9 as part of the payroll process.
J-1 exchange visitors are generally exempt from FICA withholding for Social Security and Medicare taxes. Review your paycheck. If FICA appears to be withheld, notify your employer and contact GEC for guidance.
Generally, Camp USA J-1 participants should expect federal, state and possibly local income taxes, but not Social Security, Medicare or federal unemployment tax.
The U.S. tax year runs from January 1 to December 31. Participants are generally required to file a federal tax return for the previous tax year, commonly using nonresident tax forms such as Form 1040NR.
The common federal filing deadline is April 15 for the previous tax year. Your employer should provide the documents you need to prepare your return. If too much tax was withheld, you may receive a refund. If too little was withheld, you may owe tax when you file.
Many states have their own income tax, and some cities or local areas may also have tax requirements. State filing deadlines are often close to the federal deadline, but requirements can vary by location.
Use official state websites or a qualified tax advisor to confirm what applies to your work location and income.
The W-2 form reports your wages and the taxes withheld from your paycheck. Employers are generally required to issue W-2 forms by January 31 for wages earned in the previous calendar year.
Before leaving camp, give your employer an accurate forwarding address so your W-2 can reach you. If your W-2 is sent to GEC for forwarding, it may take additional time to reach your local partner or mailing address.
It is your responsibility to make sure your host organization has an accurate address on file for your W-2 form.
Tax rules can vary by immigration status, location, country of residence and tax treaty eligibility. GEC recommends consulting a qualified U.S. tax advisor or a company experienced with J-1 tax returns.
Filing a required tax return is important. Failure to file can create penalties and may affect future U.S. travel or visa eligibility.
Save your payroll records, give your camp a forwarding address and seek qualified help if you are unsure how to file your tax return.