Understanding 2025 Tax Rules for Non-Resident F-1 and J-1 Visa Workers

Course Description

The U.S. immigration system is challenging on its own, but it becomes even more complicated when employers discover that immigration procedures and tax regulations function separately. The process by which someone is authorized to work in the United States does not automatically define how their taxes must be handled. The IRS relies on tax treaties and residency status to establish tax responsibilities for each individual. This webinar prepares participants with the essential information needed to remain compliant when employing students or exchange visitors, including those on an F-1 visa or J-1 visa, ensuring proper Payroll tax management. Attendees will also learn how to handle year-end reporting and determine whether a W-2 or a 1042 is required, using a clear US tax guide and Tax guide approach aligned with IRS rules and Tax compliance expectations.

Learning Objectives:-

• Understanding Immigrant Visas
• I-94 Cards and why they are important
• Types of Non-Work Visa
• Types of Work Visa
• USCIS Updates to Visas
• Types of Student Visa and how they are handled differently.
• IRS Taxation Policies
  • Tax Treaties
  • Totalization Agreements
• Non-Resident Alien Taxation
• Resident Alien Taxation

This session also explains how Tax withholding, FICA tax, and Income tax apply to individuals classified as non-residents for U.S. tax purposes.