Shannon Brady
Writer & Editor

As a J-1 exchange visitor to the country, you are subject to federal and state income taxes on the wages you earn in the United States.

In order to pay these taxes, you must file income tax returns annually with the Internal Revenue Service (IRS). You can do this using the W-2 form, which you can receive from your employer or from your sponsor. You may file anytime between receiving your W-2 (usually in January) and the IRS deadline in April.

If you are unable to file your taxes by the April 18 deadline, you must file a Form 4868 to request a six-month extension by April 18 instead. Please note that tax extensions only give you more time to file; you still must estimate and pay the amount you owe in taxes by the April deadline. Should you be granted an automatic extension, your filing deadline will be moved to October 16, 2023.

J-1 exchange visitors are generally considered non-residents. As such, you will need to report your income using Form 1040-NR (U.S. Nonresident Alien Income Tax Return). You must also fill out Form 8843 (Statement for Exempt Individuals and Individuals With a Medical Condition) even if you have received no U.S. income. If you are being paid by a foreign employer or if you are coming from a country that has a bilateral income tax treaty with the U.S. concerning students, trainees, teachers, and/or researchers, all or part of your income may be exempt from taxation.

More information on taxation of J-1 exchange visitors can be found here:

Normally, Tax Day in the United States is April 15. However, this year, April 15 falls on a Saturday, and because of the holiday of Emancipation Day celebrated in Washington D.C. on Monday, April 17, Tax Day has been moved to April 18. For more information on the tax calendar and more advice as to how to file your state and federal taxes, see here:

If you have any questions or concerns, please feel free to contact us anytime at Stay safe and healthy!