For Host Companies

Q. Are there any restrictions to the field of my internship?

ICCE is not able to accept applicants who are seeking internships in the medical field, as domestics, as flight attendants, as camp counselors or as teachers.

Q. When are the J-1 participants available to start?

Work Travel participants arrive ready to work during March, April, May, June, July, November, and December. Interns and Training participants are available to begin year-round.


Q.Do I withhold Social Security (FICA) and Unemployment Taxes (FUTA) from my ICCE Participant employee’s paychecks?

No. As non-resident aliens, they are exempt fro Social Security and Federal Unemployment taxes. For further information, see IRS Publication 15 (Revised Jan 2006), Circular E. Employers Tax Guide p.33.
http://www.irs.gov/pub/irs-pdf/p15.pdf or visit http://www.ssa.gov/OP_Home/handbook/handbook.09/handbook-0939.html for the Social Security Administration’s publication regarding foreign students or exchange visitors. Each of CIEE’s participants has received (or will receive) a Social Security Card that will state on the face of the card: VALID FOR WORK ONLY WITH INS AUTHORIZATION. This authorization is the Form DS-2019 (see item #4 of DS-2019 for terms specific to your employee).

Q. What do I do if I have already withheld FICA and FUTA from my CIEE participant employees?

A. Discontinue withholding FICA and FUTA, and write the ICCE Participant employee/s a check for the TOTAL withheld in error. To receive credit for amounts paid to the IRS incorrectly, follow the Instructions for Form 941, Adjustment of Social Security and Medicare Taxes (Revised January 2006)/
http://www.irs.gov/pub/irs-pdf/i941.pdf

Q. Is my ICCE Participant employee subject to Federal, State, and Local Income Tax Withholding?

Yes. Work and Travel and Internship participants who earn income while in the United States ARE subject to Federal (always), State and City (as applicable) taxes. Failure to report and pay Federal Income taxes may result in the loss of future visitation privileges.

Q.Do I need to withhold anything extra from my foreign worker’s paycheck?

No. According to the IRS Publication 15 (Revised Jan 2006), Circular E, Employers Tax Guide, pages 14 and 15, http://www.irs.gov/pub/irs-pdf/p15.pdf, nonresident aliens are no longer required to withhold an additional amount but employers must use a new procedure to calculate the amount of federal income tax withholding. Please refer to page 3 of this FAQ packet.