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What is a Teacher or Trainee for Tax Purposes?

Teacher Or Trainee?

A person who is in the US temporarily under either a “Q” or “J” visa, and is not a student, and who is substantially compliant with that status’ requirements, is considered a trainee or teacher. Substantial compliance with that status is considered to be not having engaged in any activities prohibited by immigration law that could cause loss of that nonimmigrant status.

In other words, “Teacher or Trainee” includes any non-student, nonimmigrant who is temporarily in the United States using a “Q” or “J” visa. As examples, this includes au pairs, physicians, summer camp employees, scholars, and cultural visitors.


Immediate Family is Also Included

If someone holds the status of “Teacher or Trainee”, their immediate family (spouse and any unmarried children) are also exempt whether by adoption or by blood – but their nonimmigrant statuses must be dependent on, or derived from, the exempt person’s nonimmigrant status. There are three requirements for unmarried children to qualify:

  • They must not be members of a different household
  • They must regularly reside in the household of the exempt person
  • They must be less than 21 years old

Immediate family doesn’t include employees, servants, or attendants.

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