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11 wrz 2024 · Review tax information for aliens by visa type and immigration status. Generally, for U.S. tax purpose, a nonimmigrant or immigrant visa status under U.S. immigration law is different from U.S. tax residency status under U.S. tax law (nonresident alien, resident alien, or dual-status alien).
For example, the wages paid to a J-2 teacher employed by a state university might be exempt from Social Security and Medicare tax if the state has not elected Social Security and Medicare coverage for state employees under Section 218 of the Social Security Act.
J-2 Visas are designated for spouses and minor children of J-1 Visa holders. J-1 Visas are for Exchange Visitors. J-2 Visa holders are dependent on the J-1 Visa holder’s status. If their status ends, so does the J-2 Visa eligibility. Not all exchange programs permit a spousal accompaniment.
J-2 Social Security Number and Taxes. You may choose to apply for Social Security Number (SSN) for tax purposes during the J-2 employment authorization application process.
Spouses and dependents who enter the U.S. in J-2 immigration status and are permitted to work, must pay into Social Security and Medicare. They cannot file to have their Social Security tax refunded. If they do not have a filing requirement for Form 1040-NR, then they will only need to file Form 8843.
H-visas. Certain nonimmigrants in H-2 and H-2A status are exempt from Social Security/Medicare taxes as follows: An H-2 nonimmigrant who is a resident of the Philippines and who performs services in Guam; An H-2A nonimmigrant admitted into the United States temporarily to perform agricultural labor.
