FAQ
USA - Tax Return

In USA there are 3 types of taxes:

• state taxes - they fund the government in the state,
• federal taxes - they fund the federal government,
• local taxes - they fund cities and towns.

Non‑residents of the USA are generally subject to state and federal taxes, which means they may be required to file both federal and state tax returns.

FICA (Federal Insurance Contributions Act) is the federal law on social security contributions. It is a federal payroll tax paid by both the employee and the employer. The amount of the tax is 6.2% for social security and 1.45% for health insurance.

A non‑resident who does not reside in the USA may be exempt from paying FICA. This includes foreign students, scientists, teachers, researchers, interns, doctors, au pairs, and others working in the USA on F-1, J-1, M-1, Q-1, or Q-2 visas.

The list of documents varies depending on whether the return is filed by a resident or a non‑resident. A non‑resident needs the following documents:

• A taxable income certificate (W-2) from each employer,
• a copy of the social security card to identify the social security number.

A resident also provides other documents to prove eligibility for tax credits (child's birth certificate...).

W-2 is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a W-2 form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a W-2 form from each of them.

Social Security Number (SSN) is a unique 9‑digit identifier issued by the Social Security Administration. It is used to determine eligibility for Social Security benefits and certain government services.

There are 3 ways to pay the tax:

1. via a US bank account,
2. via debit / credit card or in cash,
3. via bank in your home country.

For more information on paying the tax, see the blog article.