J-1 Nonstudent Exchange Visitors Performing U.S. Services
This text from Windstar Publishing, revised in 2006, explains the tax rules that apply to compensation for services performed by Exchange Visitors in the United States as non-students such as teachers, research scholars, short-term visitors, international visitors, camp counselors, trainees, and alien physicians.

The Guide includes helpful examples, forms, charts, IRS Forms and instructions, and a Resources chapter describing helpful websites and IRS Publications.
  • The 183-day formula for determining a foreign national's tax status - resident alien or nonresident alien - including the special rules for Exchange Visitors
  • The determination of tax residency in the year in which a foreign national changes from F-1 or J-1 status to H-1B status
  • Special elections allowing certain nonresidents to be taxed as residents
  • The social security and Medicare tax exceptions for certain nonresident employees
  • The tax withholding and reporting rules for payments to nonresident independent contractors
  • Income tax treaty benefits that may be available for professors, teachers, research scholars, trainees, and honorarium recipients and the special procedures for claiming treaty benefits
  • The special rules that apply to Exchange Visitors employed by foreign employers
  • The tax return and pre-departure sailing permit filing requirements
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