Taxes For J-1 Visa Holders
The United States Federal tax law requires the Getty to withhold (take out) 14% of your stipend unless we can determine that you are exempt from this obligation. Legal Permanent Residents of countries with whom the U.S. maintains applicable tax treaties may be exempt from withholding. To see if you are a Legal Permanent Resident of a tax treaty eligible country, please view this site:Countries with Treaty Benefits for Scholarship Grants
In addition to your grant stipend, other benefits you may receive from the Getty such as housing, airfare, ground transportation, health benefits, educational travel, visa expenses, etc., are subject to U.S. Federal tax reporting.
FOR INDIVIDUALS WHO ARE PERMANENT LEGAL RESIDENTS OF A COUNTRY WITH THE CODE 15 TAX TREATY WITH THE U.S.
You can decide to take advantage of the Tax Treaty or not.
IF YOU TAKE ADVANTAGE OF THE TAX TREATY
IF YOU DO NOT TAKE ADVANTAGE OF THE TAX TREATY
Based on past experience, the large majority of J-1 visa holders decided to take advantage of the tax treaty and not be taxed in the US.In fact they realized that, if they did not take advantage of the tax treaty:
Getty Trust Accounting will also send you instructions to access an online tax program that you will be able to use to prepare your tax return.
If you have been in the US for 12 months or more you will be considered a US Resident for Tax Purposes which may or may not considerably increase your stipend withholdings as well as the US Federal and State tax liability.
Each February a Federal tax seminar is coordinated by Getty Tax Accounting & OSIP and presented by a tax expert to J-1 visa holders. Important information pertaining to non-immigrant tax law is provided, as well as necessary tax forms and instructions. It is highly recommended that all non US grantees in residence attend this seminar.
Should you still require personalized assistance, you will need to consult a U.S. tax accounting advisor. Please remember that, for liability reasons, Getty staff is not allowed to recommend any tax advisor and be aware that these professionals charge a substantial fee for their services.
Prior to your stay in the U.S., we strongly suggest you to consult your local tax advisor on the specifics of your tax situation and any reporting requirements related to your Getty grant in your Country.
Click here for information about the SSN and ITIN.
For more information please visit the International Taxpayers portion of the IRS website.
For Information on California State taxes visit the California Tax Service Center website: http://www.taxes.ca.gov/Income_Tax/FileRequire.shtml
For California State tax forms visit the California Franchise Tax Board website at: www.ftb.ca.gov