What is Form W-9 and when can I file it?
Form W-9 is a tax document which declares you to be a “resident alien for tax purposes.” Filing a W-9 has two immediate consequences: • It negates all tax treaty protections and provisions. • It gives you more options in what you want to claim on your W-4 (any marital status, number of allowances, or “exempt”). Generally, you should file a W-9 only after you have been in the U.S. for at least the periods of time noted for the following visa types, and then only if you feel it is appropriate: F-1 After 5 years in the U.S. J-1 Student After 5 years in the U.S. J-1 Scholar After 2 years in the U.S. H-1 After 183 days in the U.S. Taxes: Are NRAs automatically exempt from FICA and Disability taxes? No. Your visa type determines what taxes you must pay: VISA TYPES FICA F-1 Exempt for the first 5 years from date of entry; thereafter may be exempt based on student enrollment. J-1 Students Exempt for the first 5 years from date of entry; thereafter may be exempt based on student enrollment. J-1
