Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Exchange Visitors
Nonresident aliens are temporarily admitted to the United States as nonimmigrant exchange visitors under section 101(a)(15)(J) of the
Immigration and Nationality Act through the sponsorship of approved
organizations and institutions that are responsible for establishing a program
for the exchange visitor and for any later modification of that program.
Generally, an exchange visitor who has the permission of the sponsor can work
for the same reasons as the students discussed above.
Social security and Medicare taxes are not withheld on pay for services of an
exchange visitor who has been given permission to work and who possesses or
obtains a letter of authorization from the sponsor unless the exchange visitor
is considered a resident alien.
In all other cases, services performed by an exchange visitor are not considered
as performed to carry out the purpose for which the visitor was admitted to the
United States. Social security and Medicare taxes are withheld from pay for the
services unless the pay is exempt under the Internal Revenue Code.
If you are a �J-1� visa holder, your spouse or child may be permitted to work in
the United States with the prior approval of the USCIS and issuance of Form
I-688B or Form I-766.
Nonresident aliens temporarily admitted to the United States as participants in
international cultural exchange programs under section 101(a)(15)(Q) of the
Immigration and Nationality Act may be exempt from social security and Medicare
taxes. The employer must be the petitioner through whom the alien obtained the
�Q� visa. Social security and Medicare taxes are not withheld from pay for this
work unless the alien is considered a resident alien. Aliens with �Q� visas are
not permitted to engage in employment outside the exchange program activities.
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