What is the change in the tax law?
The 'Personal Exemption' which was in place prior to 1st January 2018, meant that anyone earning $4,050 or less within a financial year, was exempt from filing a tax declaration. This 'Personal Exemption' has been removed which now means that everyone who has worked in the US is required to submit a tax declaration.
As a returning participant, what about programs prior to 2018?
The 'Personal Exemption' was only removed in January 2018, so for summers prior to that, a tax declaration was not required if you were earning $4,050 or less.
How will I know if I need to file taxes after my program?
Filing taxes is a national requirement. There are two types of tax in America, a Federal tax which is a blanket tax which covers every part of the US and then a State tax which varies from State to State. You'll complete a tax declaration for both.