Taxes and Payroll

Taxes and Payroll

J-1 participants are not considered employees of Camp America, they are considered employees of the camp as a J-1 host employer. Therefore, the camp is responsible for complying with all applicable employment laws. This includes ensuring compliance with all federal, state, and local tax obligations. Camps should process J-1 visa holders through payroll in the same manner that they do for American staff members.

 

The Tax Reform Act of 2017 eliminated personal exemptions (which had been $4,050 per individual). As such, J-1 participants will now be taxed on their first dollar of U.S. wage income unless an applicable U.S. Income Tax Treaty provides otherwise. The clear majority, if not all of Camp America participants, do not fall under a tax treaty. However, it should be noted that a J-1 visa holder’s wages are not subject to FICA taxes (Social Security and Medicare taxes).

 

In general, employers should withhold income tax from their employees’ (both U.S. income tax residents and J-1 visa holders) wages at graduated withholding rates. For this purpose, employees must submit IRS Form W-4 (Employee’s Withholding Allowance Certificate) to their employers.

 

Form I-9

Both the camp and participant must complete Form I-9 (Employment Eligibility Verification). The participant completes Section 1, while the camp completes Section 2.

 

The participant must enter the DS-2019 Program End Date in Section 1 as the date employment authorization expires.

 

In Section 2, camp may enter:

 
  • A List A document, including the combination of: A foreign passport;
  • Form I-94 indicating J-1 nonimmigrant status; and
  • Form DS-2019 with the responsible officer’s endorsement.
    • Enter the Student and Exchange Visitor Information System (SEVIS) number as the document number and the program end date as the document expiration date.
 

For additional information, please visit the USCIS site: Form I-9 (Employment Eligibility Verification) Guidance for J-1 Exchange Visitors

 

Form W-4

J-1 participants are considered nonresident alien employees for tax purposes.  Instructions for participants on filing Form W-4 differ to those of American staff members. For help filling out W-4 forms for your participants, please refer to the IRS’ Special Instructions for Form W-4.

 

Social Security Number

Camps should familiarize themselves with the process of obtaining a Social Security Card for participants and help facilitate this process for their international staff members.

 

Application Process

  1. Confirm your international staff’s arrival in Camp America Online or by calling Camp America at 1-800-727-8233.
  2. The current recommended wait time from the Social Security Administration is 10 days after confirming your staff's arrival to take them to the closest Social Security office to apply for a Social Security number.
  3. Make sure they bring the following documents with them:
    • Application for a Social Security Card Form SS-5 – available at the Social Security Office or downloadable here to save time
    • Most recent I-94 print out
    • Passport
    • Original DS-2019 form
 

Additional Information:

  • For the latest information on obtaining a Social Security number, please visit the Social Security Administration website.
  • In rare instances, some Social Security branches require a sponsor letter that Camp America can provide upon request.
  • Social Security Administration toll-free number: 1-800-772-1213.
  • Returning international participants do not need to apply for a new Social Security Number. If needed, they can visit their local Social Security Office to request a replacement card.
 

Frequently Asked Questions

Have you validated your staff’s arrival in Camp America Online? It usually takes at least 48 hours after we process their validation for their arrival information to be transmitted to the Social Security offices. Each social security office is different and may ask that you wait additional days after an applicant has arrived and been validated. Some offices are willing to hold on to the application and process it once the applicant’s information appears in the system.
It normally takes about two weeks to process an application and up to a month for the card to arrive. There have been cases where participants have returned to Social Security to follow up on their application, only to discover that there is no application on record. In this case, the only recourse is to submit another application.
The first and middle name fields were merged in the SEVIS system in 2016, causing issues with the social security system having a 20-character limit for any name field. If a participant’s name is too long for the SAVE verification system that the Social Security Administration uses, the Social Security officer will have to fill out a USCIS form (G-845) and manually submit it to the Department of Homeland Security for verification. The process may take a couple of weeks and in the meantime participants will be given an acknowledgment letter that contains a case reference number that can be used to follow up.

You can enter a “dummy number” until they receive their card from Social Security.

 
  • Paper Filers: If the worker applied for a card but didn't receive the number in time for filing, enter "Applied For" in Box a.

  • Electronic Filers: If the worker applied for a card but didn't receive the number in time for filing, enter all zeros in the field for the Social Security number.
 

If a staff member received their Social Security number after you filed your wage report, you can file Form W-2c (Corrected Wage and Tax Statement).

Visit Employer Responsibilities When Hiring Foreign Workers website for more information on this.

The IRS recognizes that delays may occur when staff members apply for an SSN. In cases where a staff member is work-authorized and meets the SSA's requirements but experiences delays, the IRS will generally not issue an ITIN as a substitute. See IRS statement on SSA delays for more information.

The IRS is generally understanding when delays in obtaining an SSN are caused by the SSA’s procedures. Employers or payers should document these delays as "reasonable cause" for not providing the staff member’s SSN on forms like W-2, 1099, or 1042-S.

If a camp is unable to secure the international staff member's SSN, they must request the number, stating that it is required by law. If the SSN is not obtained, the camp should attach an affidavit to the transmittal document when filing the return, explaining the attempts made to secure the SSN.  For IRS guidance please visit: Filing Forms W-2 without SSN

Yes, the IRS may impose penalties for failing to provide an international staff member's SSN on W-2s. However, if the camp has made reasonable efforts to obtain the SSN and documented those efforts with an affidavit, the IRS may consider this as "reasonable cause" to avoid penalties.

Currently, the IRS does not provide a specific procedure for electronically or magnetically filed returns. Camps should keep the affidavit on file and only submit it if the IRS proposes a penalty for failing to report international staff members' SSNs.

Additional Information on the above can be found at the following links:

   

Note: Camp America does not provide tax advice; participants are responsible for their tax compliance.

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