Tax Information for Nonresident Winter Workers in the U.S.
If you are heading to the United States for a winter job, whether at a ski resort, hotel, restaurant, or seasonal business, taxes are probably not at the top of your priority list. Still, understanding U.S. tax rules before and after your program can save you money and prevent unnecessary stress later.
This guide is written for nonresident winter workers, especially those on J-1 Work and Travel and H-2B visas, and explains how U.S. taxes apply to you in clear, practical terms.
Types of winter work jobs in the U.S.
Winter seasonal work in the U.S. is most commonly associated with ski resorts, but opportunities extend well beyond the slopes.
Common winter jobs for nonresidents include:
- Ski lift operators and resort attendants
- Ski and snowboard instructors
- Hotel, lodge, and restaurant staff
- Retail and customer service roles
- Childcare and seasonal camp roles
- Maintenance and construction support
These roles are typically temporary and tied directly to the winter season, which affects both your visa status and your tax obligations.
Winter J-1 Work and Travel visa vs H-2B visa
J-1 Winter Work and Travel visa
The Winter Work and Travel program is a cultural exchange program for full-time university students enrolled outside the U.S.. It allows students to work legally in the U.S. during their academic breaks.
Key points:
- Available only to eligible students from approved countries
- Program duration is usually up to four months
- Participants are typically nonresidents for U.S. tax purposes
H-2B visa
The H-2B visa allows U.S. employers to hire foreign workers for temporary non-agricultural jobs when there are not enough U.S. workers available.
Key points:
- University enrollment is not required
- A job offer and employer sponsorship are mandatory
- Visas are capped annually
- Initial stay is up to one year, with limited extensions
Do winter workers pay U.S. taxes?
Yes. If you earn income while working in the U.S., you are subject to U.S. federal income tax. Depending on where you work, state taxes may also apply.
Federal income tax
Both J-1 and H-2B workers pay federal income tax on U.S. wages.
FICA taxes
- J-1 nonresident workers are generally exempt from Social Security and Medicare taxes (FICA), as long as they remain nonresidents for tax purposes and work within the scope of their visa
- H-2B workers are generally subject to FICA taxes
If FICA tax is withheld incorrectly from a J-1 worker, it may be refundable.
Federal income tax rates for nonresidents
Nonresident aliens are taxed at the same graduated federal rates as U.S. residents, but only on U.S.-source income.
For the 2025 tax year (returns filed in 2026), rates range from 10 percent to 37 percent, depending on income level.
If you do not provide required paperwork or a valid SSN or ITIN to your employer, they may withhold tax at a higher rate until the issue is resolved.
Determining your tax residency status
Before filing, you must determine whether you are a nonresident alien or a resident for tax purposes.
Most winter workers on J-1 Work and Travel or H-2B visas remain nonresidents. Residency is determined using the Substantial Presence Test, which counts days of physical presence in the U.S. over a three-year period.
Nonresidents:
- Pay tax only on U.S.-source income
- Must file Form 1040-NR if they earned income
- Often must file Form 8843
Form 8843 and why it matters
If you were present in the U.S. on a J-1 visa, you must file Form 8843, even if:
- You earned no income
- You are not required to file Form 1040-NR
Form 8843 explains your visa status to the IRS and excludes certain days of presence from residency calculations. It is not an income tax return, but it is still mandatory.
Tax treaty eligibility
The U.S. has income tax treaties with many countries. These treaties can reduce or eliminate U.S. tax on certain types of income for nonresidents, including wages from short-term work.
Tax treaty benefits are not automatic. They must be claimed correctly, either during employment or when filing your tax return. Missing a treaty benefit often means paying more tax than required.
Pre-employment tax forms
Before you start working, you may be asked to complete tax forms so your employer withholds the correct amount of tax.
Common forms include:
- Form W-4 to determine wage withholding
- Form 8233 to claim a tax treaty exemption for personal services income
- Form W-8BEN for certain non-wage income covered by treaties
Completing these forms correctly helps prevent over-withholding during your job.
Filing your U.S. tax return as a winter worker
If you earned income in the U.S. as a nonresident, you must file Form 1040-NR after the end of the tax year.
On this return, you report:
- Your U.S. income
- Taxes withheld
- Any applicable treaty benefits
The standard filing deadline is April 15. Filing late or filing the wrong form can result in penalties or delayed refunds.
Claiming your U.S. tax refund
Many winter workers overpay U.S. tax through payroll withholding. Filing a correct nonresident tax return is the only way to claim that money back.
A properly prepared return ensures:
- You are taxed only on income you are required to report
- You receive any refund you are entitled to
- You remain compliant with U.S. tax and immigration rules. 2
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