US Income Tax

Tax Advice should be sought from an authorized tax accountant. Please talk to a professional! CECA is not qualified to offer tax advice.

Co-operative Education & Career Action (CECA) is supplying this tax information in order to aid our students in the process of filing US tax returns. The information provided on this website is meant only to provide basic information about the forms and publications necessary for a U.S. tax return. The information should only be used as a guide. CECA cannot, however, be held liable for any mistakes that may occur when filing with the Internal Revenue Service (IRS).

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 Non-resident Aliens and Foreign Entities" (Publication 515).

Most of the following information was given to you in your USA pre-departure meeting.

  • W-2 form is similar to the Canadian T-4 slip. This should be mailed directly to you in Canada to a permanent address you indicated to the HR personnel before you left your work term. File your taxes early.
  • Personal Tax Filing deadline with the IRS is April 15, regardless of whether the US government owes you money or not (different than in Canada)
  • You are subject to most federal as well as all state and local income taxes. Please check online for specific taxes in the state in which you completed your work term (s).
  • J-1 participants are generally considered "exempt individuals" (NOT exempt from tax!) and file Form 1040NR (non-resident) or 1040NR-EZ (short version) as their income tax return.
  • To document your exempt status, complete Form 8843 and attach it to your income tax return.
  • J-1 participants 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 participants that do not receive income file only Form 8843.

If you still have questions after reading through the information on this website or in the orientation manual provided by your visa sponsor, you have a number of options:

1. 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.
2. Consult with a professional tax preparer or accountant who has the knowledge of the US tax system.  There are a few local accountants or Tax agencies in the Kitchener-Waterloo area that can provide assistance.  One accountant that employees from co-op have met with and would like to recommend is Dube & Associates.   Peter Cuttini ,CA, CPA is a graduate of the Accounting program here at  Waterloo and he is willing to assist Waterloo co-op students with US tax returns for a reduced fee rate. Please feel free to contact Peter if interested. 

Peter Cuttini CA, CPA
103 Queen Street South
Kitchener, ON N2G 1W1
petercuttini@dubecuttini.com
519-725-3566
www.dubecuttini.com

Please do not contact CECA for tax questions, as we will not be able to provide any further information other than that already provided on this website.