1. Go to the USA
  2. Intern or Train in the USA
  3. Experience Guide
  4. During Your Internship
  5. Pay and Taxes
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Pay and Taxes

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If you have a paid internship or training position, you will likely get paid weekly or every other week, either by check or direct deposit into your bank account. Your host organization will provide a statement showing the number of hours of training, pay, and the taxes and other deductions taken out of your paycheck.

How Taxes Work

As a foreign visitor receiving paid training on a J-1 visa, you are required to pay some (but not all) of the same taxes U.S. citizens pay. Roughly 10% to 15% of your salary will be withheld for federal income tax. Some states and cities also charge income tax, which could be an additional 5% to 8%. While your host organization should withhold the correct taxes, it is wise to review your first paycheck to make sure there are no errors, and the tax withholding is correct.

What you must pay:

  • Federal income tax
  • State income tax (if applicable)
  • Local or city income tax (if applicable)

What you do not have to pay:

  • Social Security and Medicare tax (FICA)
  • Federal unemployment tax (FUTA)
  • Filing Tax Returns

At the end of the year, you will be required to file a tax return – which is due April 15.  You may be eligible to claim a refund for a portion of the taxes you have paid. Failure to file a return and/or pay taxes may prohibit you from returning to the U.S. in the future.

Please note: Unpaid participants and all J-2 dependents must also file tax forms. If your position is unpaid, there is no tax due. However, participants and all J-2 dependents must still file tax Form 8843. Visit the IRS website for details.

For questions regarding tax status or withholding, please call CIEE at 1-888-268-6245 or contact us via email.

Two Ways to File Your Tax Return

1. Complete and file your own tax return  

To complete and file your own tax return, you will need the following:

  • W-2 form 

    You will receive this from your host organization soon after the calendar year ends. Contact your host organization if you do not receive it by January 31.

  • 1040NR-EZ form 

    Your federal tax return. You can download the form and instructions on the IRS website.

  • State/local income tax forms 

    These forms are different for each state. You can find more information on the IRS website.

2. Use a company to file the tax returns on your behalf

There are many companies that provide tax filing services. Carefully check any provider’s credentials to make sure he or she will file your returns properly. CIEE's preferred tax provider is Taxback.com.

CIEE will send you a reminder about filing taxes at the end of the calendar year.