Do I Need to Pay Social Security Taxes on J1 Visa as a Research Scholar?

Thank you for the detailed explanation! That makes sense about the calendar year counting. I'm from Brazil, and I wasn't aware that the 2-year exemption period would be counting 2023 as a full year even though I was only here for 4 months of it. Do you know if Brazil has one of those totalization agreements with the US that might help me?

Yes, the IRS counts partial years, which catches many international researchers by surprise. Even if you were only in the US for a few months in 2023, that counts as your first calendar year for this purpose. Brazil and the US do have a Social Security totalization agreement, which could potentially impact your situation. Under this agreement, if you're temporarily assigned to work in the US and continue to be covered by Brazil's social security system, you might qualify for an exemption from US Social Security taxes. However, this typically requires a certificate of coverage from the Brazilian social security authorities stating you remain covered under their system during your US assignment. These agreements are designed to prevent double taxation of social security contributions.

Did it actually help with the visa specifics? I'm on a J1 too but from the UK and working at a hospital. I've been paying social security taxes since I got here (about 18 months ago) but I'm wondering if I shouldn't have been during my first year?

I'm skeptical about these kinds of services. How is this different from just consulting the IRS website or talking to the international student office at your university? They usually handle these questions for free.

It definitely addresses J1 visa specifics - it has a section specifically for nonimmigrant visas including J1 and breaks down the tax obligations based on your subcategory (student, research scholar, etc.) and country of origin. In your case, it would analyze whether you overpaid and might be due a refund for those first-year contributions. The difference is that university international offices often give general advice but can't provide personalized tax guidance. They usually just refer to the basic rules. With the IRS website, you have to piece together information from different sections and interpretations can be tricky. What I found helpful was getting a complete analysis of my specific situation with my exact entry dates, visa type, and country-specific tax treaty information all considered together, rather than trying to figure out how all these different rules apply to my unique situation.

How does this service actually work? Do they just call the IRS for you? Seems weird that they could get through when regular people can't.

This sounds like BS honestly. The IRS doesn't give priority to some third-party service. If there are long wait times, there are long wait times for everyone. And why would you pay for something like this when the international student office can help for free?

They use an automated system that navigates the IRS phone tree and waits on hold for you. When an agent answers, you get a call connecting you directly to that agent. It's not about priority - they're just using technology to handle the waiting part so you don't have to sit by your phone for hours. The international student office at universities can provide general guidance, but they typically aren't authorized to give specific tax advice. In my case, I needed clarification about how the US-Germany totalization agreement applied to my specific situation after my two-year exemption period ended. The IRS agent was able to confirm exactly how the agreement affected my obligations and what documentation I needed to provide to my university. This was specialized information the international office couldn't provide.

Do you know if this applies to all types of J1 visas? I'm on a J1 but as an au pair, not a researcher. I've been here since November 2023, and I'm wondering if I'll have to start paying Social Security taxes this year too?

The rules apply to J1 non-immigrants who are classified as non-resident aliens for tax purposes, which includes several J1 categories including au pairs. The key factors are your visa status, how long you've been in the US, and whether you pass the "substantial presence test." If you arrived in November 2023, 2023 counts as your first calendar year, 2024 as your second, and now in 2025 you're in your third calendar year. So yes, you would likely start paying Social Security taxes this year. The exemption is specifically for your first two calendar years in the US in J1 status.

Yes, I successfully got a refund for incorrectly withheld Social Security taxes from my first year on a J1. The process took about 3 months but I got back around $2,500. First, I had to get a letter from my university's payroll department acknowledging they had incorrectly withheld FICA taxes. Then I filed Form 843 along with a copy of my J1 visa, I-94, and the letter from my employer. I also included a cover letter explaining the situation and citing the relevant IRS publications about the exemption for J1 visa holders.

That's really encouraging to hear! Did you have to file a separate Form 843 for each tax year, or could you combine them? I'll need to request refunds for both 2023 and 2024. Also, did you file this along with your regular tax return or as a completely separate submission?

You'll need to file separate Form 843s for each tax year since they have different processing procedures. I filed mine as separate submissions, not with my regular tax return. For 2023, you'd file Form 843 referencing that tax year specifically. For 2024, you'd do the same but reference 2024. Make sure to include all the supporting documentation for each year - your employer's acknowledgment letter, copies of your W-2s showing the FICA withholdings, and documentation of your J1 status for each year. The IRS processes these refund claims separately from regular tax returns, so don't include them with your 1040. Send them directly to the address specified in the Form 843 instructions. Just be patient - it really does take several months, but the refund is worth the wait!

This is really helpful, thank you! I hadn't considered that my university's payroll department might have made an error in their calculations. Getting that written explanation sounds like a smart idea - I want to make sure they're applying the rules correctly before I accept this significant reduction in my take-home pay. The totalization agreement angle is definitely something I need to investigate further. From what others have mentioned, it sounds like Brazil's agreement with the US could potentially help, but I'd need to get documentation from Brazilian social security authorities. Do you happen to know how complex that process typically is, or if there are any common pitfalls to avoid when pursuing that route? Also, did your university provide any advance notice before they started withholding the taxes, or did it just suddenly appear on your paycheck like mine did?