J-1 Exchange Visitor Scholars

Note: All acronyms are followed by "#" and are defined in the Acronym Index. Additional information on forms (##) and I-9 verification (###) is also provided.

The J-1 classification is the one most commonly used at UW-Madison. The Exchange Visitor Program was established after World War II to promote international educational exchange, and is currently under the jurisdiction of the USIA#. Its purpose is to bring scholars to the US temporarily for a specific educational objective, such as teaching, conducting research, studying etc. There is a separate category within the Exchange Visitor Program for each type of activity. All Exchange Visitors and their dependents are expected to return home after their program, and some are required to do so for a period of two years (see "special conditions" below). The J-1 categories of Research Scholar, Professor and Short Term Scholar are appropriate for visiting faculty and staff who clearly do not intend to remain in the US for more than the maximum of three years. Type(s) of Payment

  • salary
  • fellowship or scholarship
  • payment for services
  • travel reimbursement
  • participant support
Length of Stay
  • research scholars and professors - minimum 15 days, maximum three years
  • short-term scholars - no minimum, maximum six months
Length of Time to Process
  • approximately one week for the Department to obtain form DS-2019 from ISSS#
  • one day to two weeks for the scholar to obtain the visa from the U.S. consulate
  • transfer within the U.S. takes about two additional weeks
Special Conditions
  • must be a temporary position
  • maximum stay of three years
  • Some J-1s are subject to the two year home residence requirement, which bars them from changing to any other status while in the US, and from obtaining an H, L or immigrant visa outside the US. This applies if they:

    1. receive funding from their own government or ours;
    2. their country has a skills list that includes the activity in which they are engaged in here; or
    3. they obtain graduate medical education under the sponsorship of the ECFMG#.

    A waiver is possible in some instances, but it is particularly difficult in the cases of government funding and ECFMG# sponsorship.
  • Change of category within J-1 program (student to scholar etc.) is generally not possible.
  • Anyone who was in J status (J-1 or J-2) for more than 6 months during any part of the 12 months preceding a proposed entry as a J-1 Researcher or Professor is ineligible for J-1 status for a period of 12 months. This bar does not apply if the person was here as a Short-Term Scholar or if the person is transferring from another Exchange Visitor Program.
  • All J-1s and dependents must have health insurance that meets USIA's# criteria.
  • All J-1s must have sufficient command of the English language to achieve their program objectives.
  • Foreign Medical Graduates who wish to pursue a residency or clinical fellowship must obtain ECFMG# sponsorship.
Required Documents Summary
  • ISSS# Application Form for DS-2019 and attachments.
  • Evidence of formal UW-Madison appointment or invitation to consult, give a guest lecture etc.
  • Evidence of adequate financial support.
Forms Needed for Payment##

Salary

  • Form W-4 Employee's Withholding Allowance Certificate.
  • UW Form 1123 Alien Tax Information Request, attach copy of passport, I-94, and DS-2019.
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.
  • For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).

Fellowships, Scholarships and Participant Support
If payrolled:

  • Form W-4 Employees Withholding Allowance Certificate.
  • UW Form 1123 Alien Tax Information Request, attach copy of passport, I-94, and DS-2019.
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.
  • For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).

If not payrolled:

  • PIR#, attach copy of passport, I-94, and DS-2019.
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required. All J-1 scholars are eligible for social security numbers.
  • Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, if tax treaty exemption applies. Treaty must include a provision for Scholarship/Fellowship Grants. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).

Payment for Services and Travel Reimbursement

  • PIR#, attach copy of passport, I-94, and DS-2019 (for employee travel use Travel Expense Report, no copies of immigration documents needed).
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required. All J-1 scholars are eligible for social security numbers.
  • Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, if tax treaty exemption applies. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).

    Note: If the person is either a Professor, teacher, researcher, or scientist with a J-1 or H-1 visa doing teaching or research, or a student/trainee with an F-1 or J-1 visa, receiving compensation for personal services and a resident of a tax treaty country listed on the appropriate Revenue Procedure Statement (see statements at PDF), they can claim exemption from withholding of tax by completing a Form 8233 and applicable Revenue Procedure Statement. Individuals who are on student visas use Revenue Procedure Statement 87-8. Individuals who are on non-student visas use Revenue Procedure Statement 87-9.
NOTE: Any J-1s who are on a J-1 Program other than UW-Madison's must have UW-Madison indicated as a source of support on the DS-2019, or have written authorization from the Responsible Officer of the Program to receive any form of fee for service.Tax Liability/Withholding
Social Security Tax
All payments are exempt from FICA until the first payment of the year in which an individual becomes a resident for tax purposes. A "first time" visitor in J-1 status will be exempt for the first two calendar years in the US. The time frame is different for "return" visitors. Scholarships and Fellowships are never subject to FICA. Contact Payroll if uncertainty exists.
Federal Tax
Salary:
Taxes are deducted based on "single" with one allowance plus $7.60/week, using standard graduated withholding tables, unless tax treaty exemption applies and required forms are filed.

For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).

Scholarships, Fellowships and Participant Support:
14% withholding while non-resident alien, unless tax treaty exemption applies and Form W-8BEN is filed. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).

Travel Reimbursement:
None

Payment for Services:
30% withholding, unless tax treaty exemption applies and Form 8233 is filed. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).

State Tax
Salary:
Taxes are deducted based on "single" with one allowance using standard graduated withholding tables, unless tax treaty exemption applies (rates vary from 5% -7%) and required forms are filed.

For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).

Scholarships, Fellowships and Participant Support:
None.

Travel Reimbursement:
None.

Payment for Services:
None, except entertainers or public speakers paid over $3,200, which are taxed at 6%.

I-9 verification###
Valid I-94, and pink copy of DS-2019 issued by UW-Madison or issued by other sponsor showing UW-Madison as the source of support.

Business Services Home | 'How-To' Pages | Acronym Index