Section 3: After You Begin Working 

Although uncommon, sometimes there are delays within the Social Security Administration that could result in longer wait times to receive your Social Security Card. If you have applied for a Social Security Card, but have not yet received it and you get a job, you can still start working and be paid. J-1s are allowed to work and be paid before their Social Security Card arrives. After you apply for a Social Security Card, you will be given a Social Security Letter of Receipt and this will serve as proof that you have applied for a Social Security Card. You should provide a copy of this receipt to your employer and keep one for your records until you receive your Social Security Card. 

This page on the Social Security Administration website explains employer responsibilities when hiring foreign workers and how you can begin working without a SSN. Please share this page with your employer if they have any questions or concerns. 

You will be required to pay taxes and file a tax return for the calendar year(s) during which you worked in the U.S. Your employer will deduct taxes (State & Federal) from your pay and when you submit your tax return, you may get some of your taxes back. We strongly recommend that you keep copies of all of your tax forms and contact the IRS with any questions or concerns. 

Paying Taxes

When you begin your job, your employer will have you fill out a W-4 Form and the information on the W-4 will be used to calculate and deduct taxes from your paycheck. On the W-4 use your permanent U.S. mailing address and only complete the sections that apply to you as a “non-resident alien”. All J-1s are required to pay State and Federal Income Taxes, which your employer should deduct from pay as usual. J-1 Visa Holders are not required to pay Social Security or Unemployment/Medicare taxes, unless living in California. After you receive your first paycheck, you should check your pay stub to make sure that you are only paying the required taxes. If you see deductions on your paycheck for taxes that are not requirements for you, such as FICA, FUTA, or Social Security, you should notify your employer immediately and request a refund. If your employer is unable to issue a refund, you should contact the IRS and request Form 843. You can read more about the official IRS policies regarding taxation of J-1s here.

Filing Taxes

To file a tax return, you will need your W-2 Form, which will be mailed to you by your employer. Please make sure to give your employer your address in your home country where you can receive mail upon the end of your internship to ensure you receive your W-2. You should receive your W-2 Form by February 15th, and if you do not, you should contact your employer immediately. Once you receive your W-2, you should follow the steps below. The deadline to mail your taxes is April 18th, but the sooner you complete your taxes the sooner you receive your tax refund (if eligible).

1. Fill out a 1040-NR (Non-Resident Alien) tax form. You can get this form at the U.S. Embassy in your home country, or on the IRS website here. Make sure you follow the instructions here to avoid any mistakes when completing your 1040-NR Form. You will need to submit your 1040-NR Form by mail to the IRS branch in the state in which you lived in the U.S. 

2. Complete your state tax return by requesting the necessary state and local tax forms from your employer, or find them through the Federation of Tax Administrators here.State and local tax forms will not be available at the embassy. Visit the IRS website here for more information about filing taxes in the state you worked in. 

3. If you are owed a refund for any taxes paid during your time in the U.S., you will be issued a paper check by the U.S. Government. You may have the option to receive a refund via direct deposit, but you will need to have a U.S. bank account to be eligible. You should speak with your U.S. bank and home country bank to determine your options. 

Please Note: Rian does not provide advisory services and we are not tax experts. If you need more information about paying or filing taxes, you should contact the IRS or a tax professional. 

You are required to keep Rian updated about any changes in your internship. If any aspect of your role changes (i.e. salary increase, expanded responsibilities, new supervisor, etc.), you must inform us immediately.

To learn your rights as an exchange visitor intern, please refer to the Wilberforce Pamphlet on the Rights and Protections for Temporary Workers. As your visa sponsors, we are here to help you navigate any concerns or issues that arise with your internship.