General Guidelines for Social Security Numbers and Tax Withholding for International Employees with J-1 Visas

We have received numerous questions regarding social security numbers and the need for tax withholdings on international staff. While some questions on this topic can be answered clearly, others are more difficult. ACA has reviewed interpretations provided by legal counsel from some of the staff placement organizations. We have also reviewed information provided by APCO, ACA’s legislative monitoring service. All sources were in contact with IRS officials and highly placed officials involved in Immigration.