Avoid Tax Mistakes: A Guide for Nonresident Winter Workers in the U.S.

Avoid Tax Mistakes: A Guide for Nonresident Winter Workers in the U.S.

📅 January 22, 2025 – ⏱ 7 minute read

❄️ Winter jobs, taxes, and staying compliant while you work in the U.S.

Planning to work in the U.S. during the winter season? ⛷️🏂

Whether you’re heading to a ski resort, a hotel, or a restaurant, there’s one thing every international worker needs to understand before they start earning — how U.S. taxes work for nonresidents.

This guide breaks down everything you need to know about:
✅ Winter job options
✅ Visa types (J-1 Work and Travel vs. H-2B)
✅ Tax residency status
✅ Pre-employment forms
✅ FICA and income taxes
✅ How to file your tax return later

Let’s get started. 🌨️

📚 Table of Contents

1️⃣ Winter work job options in the U.S.
2️⃣ J-1 Work and Travel vs. H-2B visa
3️⃣ Taxes for temporary workers
4️⃣ Understanding FICA tax
5️⃣ Determining your tax residency
6️⃣ Tax treaty benefits
7️⃣ Pre-employment tax forms
8️⃣ Filing your tax return (Form 1040-NR)

1️⃣ Winter work job options in the U.S.

There’s no shortage of winter work in America — especially at ski resorts across Colorado, Utah, Vermont, and California.

Common seasonal jobs include:
🎿 Lift operators & instructors
🍔 Food & beverage staff
🛠 Maintenance & housekeeping
🎫 Ticket sellers & guest services

Outside of ski areas, many winter jobs can be found in:
🏨 Hospitality
🛍 Retail
👶 Childcare
🔨 Construction

If you’re a student or seasonal worker, you can participate under a J-1 Work and Travel visa or an H-2B visa.

2️⃣ 🌎 J-1 Work and Travel vs. H-2B visa

✈️ J-1 Winter Work and Travel Program

This program allows full-time university students from approved countries (like Australia, New Zealand, Canada, Brazil, Chile, and others) to work in the U.S. during their college breaks.

🕒 Duration: Up to 4 months
🎓 Must be enrolled in a university outside the U.S.
💼 Cultural exchange experience

🧳 H-2B Visa

This visa is designed for temporary, non-agricultural work. You don’t need to be a student to qualify.

Employers must prove a shortage of local workers before hiring H-2B participants.
The visa is granted for up to 1 year, with possible extensions to 3 years.

⚖️ Annual cap: 66,000 H-2B visas (split between winter and summer seasons).

3️⃣ 💵 Do temporary workers pay taxes in the U.S.?

Yes — all income earned in the U.S. is subject to federal income tax. Depending on your job location, you might also owe state income tax.

Nonresident aliens pay tax at the same federal rates as U.S. residents, ranging from 10% to 37%, depending on your income.

📌 Tip: If you don’t provide your Social Security Number (SSN) or tax forms, your employer can withhold up to 30% of your pay until you do.

4️⃣ 🧾 What about FICA taxes?

FICA (Federal Insurance Contributions Act) funds U.S. Social Security and Medicare.

Most J-1 visa holders are exempt from FICA, but H-2B workers are not — they must pay it like U.S. employees.

You may need to pay FICA if:

• You work in a job not approved by USCIS.

• Your employment doesn’t match your visa purpose.

• Your F-1, J-1, or M-1 exemption period has expired (5 years for F/M visas, 2 years for J/Q).

✅ Students, teachers, researchers, and trainees under valid F, J, or M visas are usually FICA-exempt.

5️⃣ 🧮 Determining your tax residency

Tax residency status determines how you’re taxed.

Most J-1 and H-2B visa holders are nonresident aliens for tax purposes.
Nonresidents only pay tax on U.S.-sourced income, while residents pay on worldwide income.

You become a resident for tax purposes if you pass the Substantial Presence Test (SPT):

• At least 31 days in the U.S. during the current year, and

• A total of 183 days across the current year and the previous two, calculated as:

  • All days in the current year

  • 1/3 of the days in the previous year

  • 1/6 of the days two years prior

If you don’t meet these thresholds, you remain a nonresident.

6️⃣ 🌍 Tax treaty benefits

The U.S. has tax treaties with 67 countries, which can lower or eliminate your tax on certain income types.

Treaty eligibility depends on:

• Your home country

• Your visa type

• The kind of work you do

• The duration of your stay

Check whether your country has a tax treaty before filing — it could save you money! 💸

7️⃣ 🗂 Pre-employment tax forms to complete

Before starting your job, you must fill out specific IRS forms to make sure your employer withholds the correct amount of tax:

📌 Form 8233 vs. W-8BEN:

• Use 8233 for wages or personal services.

• Use W-8BEN for passive income (like royalties or scholarships).

Submitting these forms correctly ensures you don’t overpay on taxes.

8️⃣ 🧾 Filing your tax return (Form 1040-NR)

If you earned income in the U.S., you must file a nonresident tax return (Form 1040-NR) by April 15, 2025.

Include:

• Your name, address, and SSN/ITIN

• All U.S.-sourced income

• Any applicable treaty benefits

If you file late or incorrectly, the IRS may apply penalties — and it could impact future visa renewals.

💡 Tip: Keep copies of your W-2 and any 1042-S forms your employer gives you at the end of the season. You’ll need them to file your return and claim any possible refund.

🎯 Final thoughts

Winter work in the U.S. can be an unforgettable experience — and staying tax compliant ensures it’s a stress-free one.

✅ Know your visa and tax residency
✅ Complete all pre-employment forms correctly
✅ Understand your FICA exemption
✅ File Form 1040-NR before April 15

With these steps, you’ll stay on the right side of the IRS and maybe even get a nice refund at the end of the season. 🌨️💰