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J1 Visa Holder Tax Status

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Level 2

My client has a J-1 Visa bur meets the residency requirement for tax purposes, please confirm that he is subject social security?  And I assume that having met the residency requirement the 1040 will be used.

 

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Level 12

You can read this topic:

https://www.irs.gov/individuals/international-taxpayers/alien-liability-for-social-security-and-medi...

 

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Level 12

Here's a page with a list of useful topics. You might want to bookmark it:

https://www.irs.gov/individuals/international-taxpayers/resident-aliens

 

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Level 15

Residency determination for J-1 visa holders is a bit different from other visa holders.  Could you clarify what you mean by "meets the residency requirement for tax purposes"?

If your client no longer qualifies as an exempt individual and meets the substantial presence test, a 1040 should then need to be filed.

In the event your client no longer qualifies as an exempt individual and is a resident alien, he would generally be subject to FICA since the exception under §3121(b)(19) would not be applicable.  But if the wages received are from on-campus employment at the university in which the individual is enrolled and regularly attending classes, the exception under §3121(b)(10) and §31.3121(b)(10)-2 would still apply.

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