Tax Regulations

Income Tax

It is the responsibility of each individual employed in the U.S. to comply with income tax regulations. Salaries and wages in payment for work performed by non-citizens and some scholarships and grants awarded to J-1 students come under the tax laws of the U.S. Between January 1 and April 15 of each year, everyone who has earned income and J-1 students who have been the recipients during the previous calendar year of a scholarship or grant from a United States source of funds are required to prepare an income tax report and file it with the Internal Revenue Service (IRS). Forms are usually available at most banks or at the post office. Detailed instructions accompany these forms. An income tax return is required whether or not income tax has been withheld. If too much tax has been withheld, a refund will be granted. Because of the complexity of income tax laws, it is advisable to have questions answered by the IRS or by a reliable tax consultant.

Earnings from J-1 employment, including income from assistantships, are usually subject to federal, state, and local income taxes. All J-1 and J-2 non-immigrants must file an income tax statement (IRS Form 8843) regardless of age or income earned in the U.S. For J-1 status individuals and their dependents with no income from U.S. sources, Form 8843 is due on or before June 15 for the prior calendar year. J-2 dependents who are employed in the U.S. are subject to federal income taxes and must file the appropriate federal income tax return and pay the appropriate taxes.

Social Security Tax

J-2 dependents are subject to “Social Security” taxes. J-1 students are subject to FICA tax withholding if they are residents for tax purposes. Generally, J-1 students become residents for tax purposes after they have been in the U.S. for 5 calendar years.

Employment Matters regarding Taxation and Change of Status

An employer must know the employee's immigration status (F-1, J-1, H-1B, permanent resident, etc.) for taxation purposes. If the employer does not have the correct immigration status, it will not be able to withhold the correct amount of income tax and social security tax. If the proper amount of taxes is not withheld, the employee will eventually be subject to a retroactive bill for back taxes. In some cases that might be a sizable amount. It is the responsibility of a student who is employed by WSU to inform Payroll Services of her/his immigration status when the employment begins. It is also a student’s responsibility to notify Payroll Services, OISS and the hiring department if the immigration status changes to some other status (such as a change from F-1 to H-1B, etc. or to that of a permanent resident or immigrant), while the student is employed by WSU. Notification is necessary so that WSU’s records are current and consistent.

Social Security Number

Individuals who are authorized to be employed in the U.S. must have a social security number in order to be paid. An application and supporting documents as well as evidence of an employment offer must be submitted to a Social Security Administration Office. J-1 students must obtain a letter from their J Program Sponsor for the Social Security Number application. If WSU issued the DS-2019, OISS will provide the letter for the Social Security Number application.

Lewiston Social Security Office

Phone: 208-746-2995
Address: 1617 19 th Avenue, Lewiston, ID 83501
Office Hours: Monday – Friday, 9 am - 4 pm