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ALERT - SPRING 2009
There has been some confusion this spring about possible changes in the requirement for international staff to obtain social security cards. There has been no change to the IRS regulation. International staff are considered employees by the IRS because they receive pocket money and some times other benefits such as room and board. As employees, they must obtain a social security card. The Department of Homeland Security also states in its regulations that all foreign workers must obtain social security cards. This means all categories of international workers including those with J1 (camp counselor and summer work travel) or other exchange visas.
This requirement has been in effect since 1997. We urge you to work closely with your sponsoring agency and your local social security office to obtain these cards. If the cards do not arrive before the staff members leave your site, please return them to the social security office. Do not mail them to the staff members in their home countries.
ACA Position
American Camp Association urges camps to abide
by the Internal Revenue Service (IRS) ruling
and obtain Social Security numbers for all international
staff.
Background
Effective 1/1/97, Social Security numbers are
required of J-1 international counselors and
summer work travel participants. Since
international staff receive pocket money and
room and board in some instances, they are considered
employees by the definition of the IRS. The
regulations require Social Security numbers for
all persons with over $2,750 in income; but, at
the same time exclude certain persons required
to file only federal income tax "informational
returns". It is important to note
that this minimum includes all money received
in the United States and not just money that
summer work travel participants receive from
your camp. Summer work travel participants
may work in other places after they have completed
their camp obligation. International camp
counselors may not.
International staff are subject to background
checks once they apply for a Social Security
number – this requirement is tied to action
by the Department of Homeland Security. This
background check is separate from the check they
get in their home country to participate in the
exchange program. This check cannot begin
until the individual is physically within the
United States and can add weeks on to the process
of the application for a Social Security number.
Camps can pay staff without an actual number
as long as the staff member has applied with
the Social Security Administration. Your local
Social Security office can give you a copy of
the memo generated at the national level to show
you are operating in good faith when your staff
apply for their numbers.
Additional Resources
Internal
Revenue Service – International
Issues
Social
Security Administration – International
Issues
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