Discussion:J-1 Visa working in USA - How to claim?
From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Discussion Forum Index --> Tax Questions --> J-1 Visa working in USA - How to claim?
| 22 January 2006 | |
| I have been approached by a J-1 visa person working here in the USA.
The first thing they asked me is HOW HE/SHE SHOULD CLAIM? and what forms. Any input, please answer. Thank you. Luis | |
| 22 January 2006 | |
| A J visa is an exchange visitor's visa. Taxation depends on why this indidual is here and what he or she does for a living (place of employment). It also depends on the taxpayer's country of residence.
If the taxpayer is not a student, teacher, or trainee, then the normal substantial presence tests would apply, and you will need to determine the taxpayer's days of U.S. presence in 2003, 2004, and 2005. | |
| 29 January 2006 | |
| In this case, in payroll I have seen federal withholding but no FICA - is this correct? | |
| 30 January 2006 | |
| Yes, FICA and Medicare would ordinarily not apply to a visitor on a J-1 visa. In some cases, Federal withholding would not apply to a visitor on a J-1 visa. | |
| 21 February 2006 | |
| I know someone who has J-1 Visa and works in US as a trainee. 2005 is his second tax year and he owes a lot of money if he doesn't file Form 1040 (MFJ) vs. Form 1040NR (MFS).
In this case, I assume substantial presence tests doesn't apply, correct? Then, the taxpayer needs to file Form 1040NR?? | |
| 6 August 2008 | |
| For J1 filer, the general rule is to file as nonresident 1040NR and cannot claim standard deduction,. If it possible to file 1040 as a resident anyway. I want to claim standard deduction. I can't find any research that says J1 must file as a nonresident and the substantial presence is not counted under J1 status. My question is whether I have the option to file as a resident-1040 anyway. | |
| 6 August 2008 | |
| Lily, you are correct according to Prof. Singleberry, but incorrect according to Prof. Finklestein. In general, I would take as a cautionary tale the matter of St. Paul. By making his appeal to Rome, which was his right, he doomed his case. I would advise that you stop while you're ahead. | |
Chilli2007 (talk|edits) said: | 6 August 2008 |
| J1 filers are considered a nonresident for tax purposes and therefore exempt from Social Security Tax and Medicare tax for 2 years.
Can they claim as resident to take standard deduction and at the same time not paying Social Security and Medicare tax? I doubt it. | |
| 7 August 2008 | |
| I think you are asking if a person making a 6013(g) or 6013(h) election to be treated as a resident for US tax purposes can also be exempt from US Social Security taxes. The answer is no. | |
| 13 August 2008 | |
| Can a J1 make an election to file as a resident in order to be able to claim standard deduction? | |
| 13 August 2008 | |
| No election is available unless they are married to a U.S. citizen or to a person that is a resident of the U.S. on the last day of the year. | |
To join in on this discussion, you must first
log in.
