Don't Forget Address Changes and DS-2019 Travel Endorsements
You are required to report any changes in your U.S. home address to AILF within 10 days of the change, so we can update the government's Student & Exchange Visitor Information System (SEVIS) database. Failure to update your address could result in serious consequences to your immigration status. Please remember to contact AILF if you change your U.S. address!

Please remember that AILF must sign the travel validation section of your DS-2019 form to indicate to the U.S. immigration inspector that you are still actively participating in AILF's program. Failure to obtain this signature could result in being denied re-entry into the United States!

Please send your form to AILF via Federal Express or certified mail as soon as you make your travel plans. Please give us at least 2 weeks' notice and if possible, please also send your travel itinerary.

While each authorization is valid for one year, we ask that you check-in with AILF each time you plan to travel outside the United States. See the end of this newsletter for information on contacting AILF.

Don’t forget to send us your "Follow Up Information Form"
It is very important to send us this form no more than 7 days after you begin your program. If you do not send it to us, your records could be automatically converted to “NO SHOW” status. You can fax us this form to (202) 742-5619. Please do not forget to send us proof of insurance, a copy of the front and back of the I-94 card (the white card stapled in your passport), copy of your visa stamp and a copy of your stamped DS-2019.

Click here to download a copy.

Don’t forget to send us your midpoint and end of program evaluation.
Halfway through your program, AILF must have your completed midpoint evaluation and after you finish please send us the completed end of program evaluation. Both of these files are fillable. Failure to send these forms could put your status in jeopardy. You can fax us the forms to (202) 742-5619.

Medical Insurance Requirement
Federal Regulation [22 CFR 62.14(a)(1-4)] requires that an exchange visitor on a J-1 Visa or an accompanying spouse and/or dependents on a J-2 Visa must have an insurance policy with the following minimum benefits:

1. Medical benefits of at least $50,000 per accident or illness
2. Repatriation of remains in the amount of $7,500
3. Medical evacuation in the amount of $10,000
4. A deductible not to exceed $500 per accident or illness

According to Federal Regulation [22 CFR 62.14(h,i)] sponsors shall terminate an exchange visitor’s participation if the exchange visitor or accompanying spouse and/or dependents fail to remain in compliance with the regulations governing insurance coverage and it is required that you have medical insurance for the entire length of your Visa. Thus it is imperative that you obtain medical insurance within 30 days to avoid termination of your status.

We recommend International Medical Group Insurance to our trainees.

Social Security Numbers and Paying US Taxes
We receive many questions at AILF about paying US taxes. Earnings from J-1 trainings are subject to federal, state and local income taxes but not Social Security tax and medicare. You should consult the host company accounting office for information on withholding of these taxes. Additional information on J-1 federal income tax obligations may be found in Internal Revenue Service publications 515, Withholding on Nonresident Aliens and Foreign Corporations, and 519, US Tax Guide for Aliens.

AILF has a partnership with Tax Back International so that you can have tax advice before, during and after your training in the United States. To learn more about Tax Back International click here or call
1-(888)-203-8900.

All J-1s who have earned income from US sources must file income tax forms by April 15. Persons who earned income from a training program in the US will receive a W-2 form that must be included with the tax return. Trainees should provide a forwarding address to the host company for W-2 and 1042S forms upon departure. Tax filing forms can be obtained from a US Embassy abroad or downloaded from the IRS website at www.irs.gov.

In order to apply for a social security card you will need to take your original DS-2019, passport with J-1 visa stamp & I-94 card, and Form SS-5, Application for Social Security card. To find the Social Security office nearest you and to download a copy of the SS-5 form, visit www.ssa.gov. Please wait at least 48 hours from sending AILF your follow-up documents to apply for your social security number (SSN) and make sure you have been in the United States for at least 10 days.

Sometimes our trainees have experienced delays in obtaining their social security numbers. There is no federal law which prohibits the making of a payment to a person based solely on the fact that the person does not have an SSN and you should begin your training despite not having a Social Security Number.

If you are experiencing delays in obtaining your social security number, please contact us at exchange@ailf.org and we will advise you with more details in this matter.

What Does It All Mean?  A Review of Non-Immigrant Travel Documents
You've arrived in the US to begin your training and experience American culture. There's so much to see and do but what are all these papers about? Below is a brief description of some documents you should have and terms you should know about.

• Certificate of Eligibility (Form DS-2019): This is the form issued by AILF which gives you eligibility to receive your J-1 visa and to stay in status while in the US. The DS-2019 is important and it has a bar code which can be scanned by a US immigration official. Once scanned, the official can see your electronic information in SEVIS, a web-based database containing information about you and your program. Item 3 on the DS-2019 has your program dates. After the end date in Item 3 you have a 30-day grace period to prepare for departure. If you stay in the US past your grace period, you may be in risk of overstaying your visa. Keep this DS-2019 form in a safe place. If it is destroyed or lost, please contact AILF so we can issue you a new one.
  
  

• I-94 Card: This is the small, white card that you received upon entry into the US. This card is very important and is sometimes referred to as the "true visa". There should not be an expiration date on this card. Instead, it should say "J-1 D/S", which is sometimes handwritten. "J-1" is your non-immigrant category and "D/S" means Duration of Status. Your duration of status is usually the dates listed in item 3 on your DS-2019 form but can change if your program is extended. This is why they do not write an expiration date on the I-94 card. Make sure the I-94 card is stapled on the opposite page from the visa stamp in your passport. If you lose the I-94 card you will have to apply for a new one through USCIS. When you exit the US this card will be taken from you. Don't worry! You don't need it once you leave.
  
  

• Visa: This is stamped into your passport and includes your picture. You can think of this visa as a "ticket" to enter the US. It should have an expiration date listed on it. This is not necessarily your program end date. This expiration date means that you cannot enter or re-enter the US after it expires. While you are participating in your program in the US it is possible for this visa stamp to expire and for you to still be in status. Again, the I-94 card ("true visa") tells you that you are valid for the duration of your status (D/S) which are the dates on the DS-2019 form.

Lost or Stolen Passport
If your passport, visa and I-94 card have been lost or stolen, you must immediately notify AILF. All State Department instructions for lost or stolen J-1 travel documents are located here.

Lost or Stolen Certificate of Eligibility for Exchange Visitor (J-1) Status (DS-2019)
If your DS-2019 was either lost or stolen, please contact AILF for a replacement at exchange@ailf.org.

Extension Information
While it is possible to extend a trainee's duration of status to a maximum of 18 months, there are a few things that we need in order to approve the extension. Remember, we would not be extending the expiration date on the visa stamped in the passport; only the US Consulate can give you a new visa.

This is what we need to approve an extension:

1. A new extension training plan, detailing why the trainee was not able to complete his or her training during the original time allotted. We will not approve any extension if the intent of the trainee is simply to prolong the period in the United States. If the extension is needed because new skills will be learned during the extended period, this needs to be detailed in the extension training plan. There must be a legitimate reason why the extension is needed. This can be modeled after the sample training plan we have on our website at www.ailf.org. AILF will not extend any program if the trainee's intention is simply to work for the host company after the training is finished.
   
   
2. A fee of $250.00 to process the extension.
   
   
3. If any host company information has changed, we will also need an update AILF application. This can also be found at our website at www.ailf.org.

Please allow us at least two weeks to process the extension request. Also, make sure that the extension request is sent at least two weeks before the end date listed on your Certificate of Eligibility for J-1 Status (DS-2019).

If approved, AILF will send you a new DS-2019 with the extended dates on it. If not approved, you must return to your country within 30 days of the program end date listed on your original DS-2019.

U.S. Taxes:
Earnings from J-1 trainings are subject to federal, state and local income taxes but not social security tax or Medicare. Additional information on J-1 federal income tax obligations may be found in Internal Revenue Service publications 515, Withholding on Nonresident Aliens and Foreign Corporations, and 519, US Tax Guide for Aliens (pages 15 & 45 on J-1 trainees) at www.irs.gov. All our J-1 trainees are considered "non-resident aliens".

All J-1s who have earned income from US sources must file income tax forms by April 15. Persons who earned income from a training program in the US will receive a W-2 form that must be included with the tax return in addition to Form 1040NR (US Non-Resident Alien Income Tax Return). All J-1 trainees should be aware of their obligation to file tax returns. Trainees should provide a forwarding address to the host company for W-2 and 1042S forms upon departure. Tax filing forms can be obtained from a US Embassy abroad or downloaded from the IRS website at www.irs.gov.

Prior to the Tax Reform Act of 1984 and subsequent regulations promulgated April 27 1992, contributions for Social Security (FICA tax) were not to be withheld from wages of nonimmigrant J-1 aliens.

Refund of Social Security or Medicare Taxes Withheld in Error
If social security or Medicare taxes were withheld in error from your (the J-1 trainee) remuneration, contact the host company who withheld the taxes for a refund. If you are unable to get a full refund of the amount from your host company, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Attach the following items to Form 843:

• A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld.
  
  
• A copy of your visa.
  
  
• A copy of the I-94 card (this should be stapled in your passport).
  
  
• A copy of your Form DS-2019 (Certificate of Eligibility for J-1 visa status).
  
  

• A statement from the host company indicating the amount of the reimbursement your host company provided and the amount of the credit or refund your host company claimed or you authorized your host company to claim. If you cannot obtain this statement from your host company, you must provide this information on your own statement and explain why you are not attaching a statement from your host company or on Form 8316 claiming your employer will not issue the refund.

All tax forms can be found at the IRS website at www.irs.gov. Do a search for "Forms & Publications".

J-2 Dependents and Work
The dependents of our J-1 trainees are known as "J-2 Dependents" and may be permitted to work in the United States with the prior approval of the USCIS and issuance of Form I-688B or Form I-766. These forms can be found at www.uscis.gov.

Social Security Number Delays
Sometimes our trainees have experienced delays in obtaining social security numbers. The consequences of these delays are discussed below. There is no federal law administered by any federal agency which prohibits the hiring of a person based solely on the fact that the person does not have a Social Security Number (SSN). Similarly, there is no federal law which prohibits the making of a payment to a person based solely on the fact that the person does not have an SSN.

However, there are federal laws and regulations which require the reporting of a payee's TIN (Taxpayer Identification Number--SSN or ITIN) on federal information returns and payee statements such as forms W-2, 1099, 1042-S, etc. In addition, federal regulations require (with a few exceptions) that all tax treaty claims made on Forms 8233, W-8BEN, or W-9 be accompanied by the beneficial owner's TIN. The IRS is quite aware of the Social Security Administration's new procedures effective since 09-30-2002 about not issuing an SSN to any alien for whom it cannot confirm his identity and immigration status from the USCIS (United States Citizenship and Immigration Services-formerly the INS). In addition, the IRS is quite aware of the delays in securing an SSN which these new procedures will cause many aliens. Furthermore, in the situation in which an alien is work-authorized under the immigration law and is eligible to request an SSN, but who is experiencing delays in securing an SSN caused by the SSA's new procedures, the IRS will not issue an ITIN (Individual Taxpayer Identification Number) to such an alien.

With respect to IRS penalties related to the payer's failure to furnish a payee TIN on an information return and on a payee statement, the fact that the payer does not have a payee TIN to report because the SSA is delaying an issuance of an SSN to a work-authorized alien solely because of its new procedures, will cause the IRS to be quite favorable toward considering this situation one in which "reasonable cause" exists for not asserting such penalties. The payer should keep documentation to show that his or her failure to supply a payee TIN is caused solely by the SSA's new procedures for issuing SSN's to aliens. However, please remember the following two points:

1. A Form W-4 submitted to an employer which does not report the employee's SSN is an invalid form W-4, and the employer is required to withhold on the employee's wages at the rates corresponding to Single filing status, zero personal exemptions allowed. Withholding at these rates must continue until the employee submits a proper Form W-4 reporting his SSN.
   
   

2. Any withholding agent (with certain exceptions) who receives a Form 8233, W-8BEN, or W-9 without a payee TIN for the purpose of claiming a tax treaty benefit is not allowed to grant such tax treaty benefit until he receives a proper Form 8233, W-8BEN, or W-9 which does report the payee's TIN. However, a form 8233 or W-8BEN without a payee TIN is still valid for the purpose of declaring that the payee is a foreign person, subject to the withholding and reporting rules which apply to payments made to foreign persons.

The IRS cannot speak to the issue of potential penalties which could be imposed by other federal, state, or local agencies for the failure of an employer or payer to report a payee's TIN on any required documents, except to note that the filing of the immigration Form I-9 without an SSN does not constitute grounds, in and of itself, to reject the validity of the Form I-9. If an alien employee can prove his work-eligibility with documents listed on Form I-9 other than a U.S. social security card, then the alien's Form I-9, even though submitted without an SSN, is valid under the immigration law.

United States Cultural Links

Visit a Museum in Your State
Everyone knows about the world-class museums in the big cities of the US but have you visited a museum where you live? Don't pass up this opportunity. Check out www.museumlink.com/states.htm for links to different museums around the country. Let AILF know which ones you liked best!

Information on the 50 States
Learn more about the state you live in at www.50states.com

The United States Constitution
Have you ever seen the founding document of the United States? Take a look at www.house.gov/Constitution/Constitution.html

The United States Census
Who lives here and what are the people like? Find out at www.census.gov/.

Major US Newspapers
Take a look at the United States' biggest newspapers to keep a finger on the pulse of news in the US and the world.
The New York Times
The Chicago Tribune
The Los Angeles Times
The Washington Post
The Boston Globe

Small Town Newspapers in the US
Want to find out what's going on in the lesser-known areas of the US? Take a look at http://mysite.verizon.net/vzeo03q3/smalls.html to find out more.

US National Parks
Have you had a chance to explore all of the beautiful wilderness the US has to offer? Find out which national parks are near your home at www.nps.gov.

End of Program
The Department of Homeland Security (DHS) regulations automatically provide a 30-day grace period for J-1 trainees who complete their programs. The 30-day grace period should be calculated from the end date listed on item 3 of the form DS-2019. During this time, trainees are allowed to remain lawfully in the United States while they are preparing for departure. Please do not stay longer than 30 days after the program end date or you could risk overstaying your visa. If your program finishes earlier than originally planned, you must notify AILF and send your final evaluation. Your program will be shortened and you will enter your 30 day grace period. Please send AILF an indication as to why your program finished early.

Trainee Handbook
The Trainee Handbook is for AILF sponsored international trainees who have been accepted onto the Exchange Visitor Program. The password to access this document was sent with the print copy of the Handbook and the DS-2019 form.

If you are an AILF sponsored trainee who needs the password to download this document, please contact J1Program@AILF.org.

Click here to download the Trainee Handbook. This is a large file, 738KB. It may take several minutes to download with slower connections.

International Trainee Host Site Handbook
The Trainee Handbook is for host companies of AILF sponsored international trainees who have been accepted onto the Exchange Visitor Program. The password to access this document was sent to the trainee's supervisor with the acceptance notification.

If you are the host site of an AILF sponsored trainee and need the password to download this document, please contact J1Program@AILF.org.

Click here to download the International Trainee Host Site Handbook. This is a large file, 706KB. It may take several minutes to download with slower connections.