Taxation of income earned by J-1 visitors varies according to the specific category the visitor was admitted under; the visitor's country of origin; and the duration of the visitor's stay in the United States. J-1 visa holders are exempt from paying Federal Insurance Contributions Act (FICA) taxes (for Social Security and Medicare) when they are nonresident aliens for tax purposes, which is usually the first five calendar years if they are categorized as students, or the first two calendar years if they are categorized as teachers or trainees. However, they are subjected to other applicable federal, state, and local taxes. People on J-1 filing their federal income taxes who have been in the United States for five years or fewer (for students) or two years or fewer (for teachers and trainees) need to use the non-resident 1040-NR tax forms. Some J-1 visa holders may be eligible for certain tax treaty provisions based on their country of origin.
