US Tax Filing (2024 Tax Season)

WHAT IS FILING TAXES?

All exchange visitors must file a federal tax return. During this process, exchange visitors will report their income and taxes paid during their work/training period, and it will be calculated if exchange visitors have overpaid the taxes due to the Federal government, paid the correct tax amount, or underpaid Federal taxes. In the event an exchange visitor overpaid, they will receive a tax refund. If they have underpaid, they will owe taxes to the government. Depending on where an exchange visitor lived and worked/trained, they may need to file a state return as well.

Who must file tax forms in 2025?

Exchange visitors who were in the US on a J visa at any time between January 1 and December 31 2024 are required to submit at least one form—Form 8843—to the Internal Revenue Service (IRS), even if they did not earn any income. Additionally, if an exchange visitor earned income as a nonresident J visa holder, they are legally obligated to file a federal tax return with the IRS. Failure to do so would violate IRS regulations and could affect one’s ability to return to the US on future visas. Depending on circumstances, an exchange visitor may also be required to file state tax returns.

When is the tax-filing deadline?

The tax deadline to file federal tax returns for 2024 is 15 April 2025.

It is very important that exchange visitors file by this date, as filing late may lead to fines and penalties as well as future visa issues.

Resident or nonresident for federal tax purposes?

Generally, most J-1 Intern/Trainees, Summer Work and Travel, and Camp Counselors are considered nonresidents for tax purposes. So, most people in this these categories are automatically considered nonresidents if they have only spent 2 out of the last 6 calendar years in the US.

If an exchange visitor has been in the US for longer than 2 years for the last 6 years period, the Substantial Presence Test will determine tax residency. Exchange visitors can complete the substantial presence test and determine tax residency status easily using Sprintax!

How to file a tax return?

Sprintax is a resource available for nonresidents that provides online federal and state tax preparation software for nonresidents in the US.

Once an exchange visitor logs in to Sprintax, they will be asked a series of questions about the time they have spent in the United States and their immigration status, looking back over a period of years. With this information, Sprintax will then determine tax status.

If it determines that they are a "nonresident alien" (NRA) for federal tax purposes, they can continue to use it to respond to a series of guided questions. Sprintax will complete and generate the forms they need to send to the IRS (Internal Revenue Service). If it determines they are a resident alien for federal tax purposes, they won't be able to continue using the software.

Exchange visitors must be aware that common tax preparation software (e.g., TurboTax) typically is not suitable for exchange visitors because it does not support filing with a Form 1040NR (non-resident). We only recommend filing with Sprintax because they are legitimate and reputable. If non-resident exchange visitors use incorrect software (like TurboTax), it may make them appear to be filing erroneously as U.S. residents and doing so, intentionally, or unintentionally, may make the IRS suspect them of tax fraud. Exchange visitors must be cautious of individuals or companies offering to file tax forms on their behalf but who will not report themselves as the preparer. These are called “ghost preparers”.

Questions?

Sprintax has an extensive knowledge base that covers many of the frequently asked questions received from nonresidents. Here, exchange visitors will find webinars, FAQs, articles, and more that covers all they needs to know about taxes and how Sprintax works.

Exchange visitors have access to the Sprintax YouTube account where they can find a number of educational videos on nonresident taxes to provide further clarity on the subject of using Sprintax and nonresident tax.

There is also a Sprintax J-1 tax guide as well as further learning resources on the blog site which go through tax-related topics.

Sprintax will be hosting informational tax webinars where exchange visitors can learn more about US tax filing obligations as a J-1 visa holder:

DISCLAIMER: LifeTRAVELED is NOT permitted to assist nonresidents with any IRS tax form preparation or tax-related questions. The information provided is intended for exchange visitor benefit. Any questions or concerns should be directed to Sprintax, a certified tax preparer, or a local IRS field office.

K.Leigh FurzerUSA Culture