Everyone who works in the US on a J-1 visa has to file a US tax declaration, no matter how much they earned. Here's what you need to know.
Do I need to file a US tax return?
Yes. Everyone who has worked in the US is required to file a tax declaration, regardless of how much you earned. It's a legal requirement for all J-1 visa holders.
If you didn't earn any income while in the US, for example if your placement was cancelled before you started work, you should still file Form 8843. This confirms your non-resident alien status with the IRS.
Before January 2018, a "Personal Exemption" meant anyone earning $4,050 or less was exempt from filing. That exemption has been removed, so all participants now have to file. If you're a returning participant, a declaration wasn't required for programs before 2018 if you earned $4,050 or less.
Federal and state tax
There are two types of tax in the US. Federal tax is a blanket tax that covers the whole country, and state tax varies from state to state. You'll complete a declaration for both.
Your W-2 form
Your W-2 is a summary of your earnings and the tax you've paid. Your resort must provide it by January 31st of the following year, usually through the payroll app. If you don't have it by the end of January, contact your resort's HR or payroll team.
File under the correct category of J visa, shown in box 4 of your DS-2019. Your tax provider can help with this.
When is the deadline?
You must file by April 15th of the year following your program. For example, if you worked in 2026, you would file by April 15, 2027.
How do I file?
There are two options:
- Use a specialist tax service for non-resident aliens. These companies understand J-1 requirements and prepare all the documents for you.
- File yourself through the IRS website. This is possible, but research it carefully, as filing incorrectly can lead to extra costs.
Do not use TurboTax. It's designed for US residents, not J-1 participants.
Recommended providers
These companies specialize in J-1 (non-resident alien) tax returns and can prepare your federal and state returns and Form 8843:
- Sprintax is a secure online service with live chat support, IRS compliant, and TurboTax's chosen partner for non-residents. Over 200,000 non-residents use it each year. Enter code 22SE500F10 for a $10 discount.
- RT Tax is an affordable option with over 20 years of experience.
- Mag Tax is another affordable option.
Resort Leaders is not a tax specialist and can't give tax advice, but your local office can point you in the right direction. For specific questions about your filing, the provider you use has its own support team.
Will I get a refund?
After you file, you'll get official confirmation of whether you over- or underpaid on federal and state tax. If you overpaid, you'll receive a refund. A refund can be paid by a check from the IRS, for a fee, or by direct deposit to a US bank account. Note there may be fees to cash a check in your home country, or fees to keep a US bank account open.