I-9 form
Tax status & withholding rate
IRS forms & publications

Disclaimer: The following information regarding tax issues is meant to provide general guidelines only. Tax law is constantly changing and is subject to interpretation. For more specific and up-dated information, you should contact the IRS, a tax accountant, or a tax attorney.

1. In Section I, the trainee should check the third box and indicate the dates as listed in Section III of the DS-2019 form. The host site should indicate the DS-2019 number in the Alien or Admission # field.
   
   
2. The trainee signs in the Employee's Signature section.
   
   
3. In Section II, the host site will ask to see the following items, which participants should have in their possession:
   • Trainee's passport (pages listing vital statistics and J-1 visa stamp)
     
     
   • Pink copy of DS-2019 form which allowed eligibility to apply for J-1 visa
     
     
   • White I-94 form stapled into passport
     
     
   Record all three lists as follows:
   
   

   List A	List B	List C
   Record Passport and I-94 card numbers	Record J-1 Visa	Record DS-2019 number

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• Is the trainee taxed as a nonresident or resident alien?
• Is the trainee covered by an international tax treaty?

Once you have determined the tax status of the trainee, you can figure out their withholding rate.

Nonresident alien J-1 visa participants are exempt from FICA (Social Security Tax) and FUTA (Unemployment) taxes. Please see the W4 section under the Trainee Payroll & taxes section to determine withholding rate.

Resident alien J-1 visa participants should have FICA and FUTA taxes withheld, unless tax treaties apply, and are taxed at the same graduated rate as citizens. All wages, stipends, and pocket money are subject to Federal tax in the same manner as US citizens.
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