Tax laws change faster than we can update them. For the most up-to-date information, download "U.S. Tax Guide for Aliens" (Publication 519) from the Internal Revenue Service. Your supervisor may want to download "Withholding of Tax on Nonresident Aliens and Foreign Entities" (Publication 515).

CDS International, Inc. is supplying this tax information in order to aid our participants in the complicated process of filing tax returns in the United States. The information provided on this website or in our orientation manual is meant only to provide basic information about the forms and publications necessary for a U.S. tax return. The information should be used as a guide. CDS cannot, however, be held liable for any mistakes that may occur when filing with the Internal Revenue Service (IRS). If you still have questions after reading through the information on this website or in the orientation manual, you have a number of options:

	Request forms and instructions from the IRS by calling 1-800-829-3676 or by downloading them from the IRS website. If you are no longer in the U.S., the nearest U.S. Embassy or Consulate in your home country may have the appropriate forms.
	Consult with a professional tax preparer (such as H&R Block) or accountant.
	Purchase an IRS-approved computer software program that assists with tax preparation or use a web-based software program from CDS (see below).

Please do not contact CDS for tax questions, as we will not be able to provide any further information other than that already provided on this website or in the orientation manual.

DO NOT WAIT UNTIL APRIL TO DO YOUR TAX RETURN. Be sure to work on your taxes as soon as you have obtained the appropriate forms and documentation. Waiting until the April 15th deadline simply makes the process more complicated and frustrating.

CDS makes “CINTAX Complete International Tax Preparation Software” available to its participants each year at no extra cost. This tax software is tailored to foreign nationals and walks them through the process of completing the required forms. Participants interested in using the tax software should send an email to their Program Officer with their name, program dates, and program name. A listing of all CDS program officers and staff can be found on our staff page. Participants will receive a password and instructions on how to access and login to the software.

• J-1 participants are generally considered "exempt individuals" (NOT exempt from tax!) and file Form 1040NR or 1040NR-EZ (income tax return).
• To document your exempt status, complete Form 8843 and attach it to your income tax return.
• J-1 trainees file Form 1040NR or 1040NR-EZ if they have income that is subject to tax, such as wages, interest, dividends, etc. Don't forget to file the state income tax return too!
• J-1 trainees that do not receive income file only Form 8843.

More tax tips