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Charges & Taxes

The following information is provided to candidates and their employer for knowledge. However, laws concerning taxes are constantly reviewed and amended.

For updated information and specific, We recommend you to visit the IRS (Internal Revenue Service).

Many countries have negotiated treaties with the United States, concerning taxes attributable to workers of foreign nationality.

All students with a J-1 visa must pay :

  • The state tax on income
  • The federal tax on income
  • The local income tax.

These taxes, subtracted from your paycheck , may later be reimbursed.

All students with a J-1 visa are exempt from :

  • The social security tax (FICA)
  • The unemployment insurance tax (OIL)

W4 form

  • The W4 form must be completed by the employer and the intern on his first day of internship. It serves as training contract and determines the amount of tax withheld from the wages of the trainee.
  • Your social security number is required to complete this form. If the form W4 is not filled in correctly, the trainee will be overtaxed or under-taxed. If he is under-taxed, the student must reimburse the U.S. government, or will denied obtaining a new visa.

W2 form

  • The company which hosts a trainee must give to them the W2 form, that summarizes the total amount of wages paid. Given that taxes are calculated on the basis of wages paid during all year, The W2 form is only available starting January of the following year.
  • This form is essential for the refund of certain taxes. If the trainee does not receive the W2 form before February 1st, we advise them to contact their employer in order to apply for it.

Remboursement des taxes

  • Si votre stage est rémunéré vous pouvez à votre retour en France récupérer une partie des taxes que vous aurez payé pendant votre stage. Nous vous conseillons de passer par le site Taxback pour le remboursement de vos taxes.