Are foreign associate teachers required to pay income tax?
Foreign associate teachers from certain countries are exempt from paying income taxes for a limited period of time. Teachers from countries that do not have tax treaties with the United States are subject to tax withholding from the beginning of their employment as a foreign associate teacher. IRS Publication 901: Tax Treaties outlines countries with which the United States holds tax treaties. IRS forms, instructions and publications pertaining to the taxation of foreign persons are available at http://www.irs.gov. Foreign associate teachers who remain teaching in Louisiana after their three-year J-1 visa cycle has ended, on an H-1-B visa sponsored by a local school system, are liable for all income tax withholdings.
