0614 Publ 5144 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5144.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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of federal taxes, but not exempt from reporting of wages paid to foreign agricultural employees on H-2A visas. ❙ ❙ H-2A workers must have a

U. S. Social Security Number (SSN).

tax? A3. Yes. Wages you earn as an H-2A worker are subject to U.S. federal income tax. TIP: You should receive a Form W-2, Wage and Tax Statemen t, from your employer for each year you work. You will need the W-2 to file with your U.S.

With No Dependents for information regarding fling requirements and specia l conditions. Resident aliens should refer to the instructions for Form 1040, U.S. Individual Income Tax Return, or Form 1040A, U.S. Individual Income Tax Return, or Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents, for more information regarding fling requirements and special conditions. To determine if you are a resident alien or a nonresident alien, see Chapter 1 of Publication 519, U.S. Tax Guide for Aliens.

Q6. How do I pay any U.S. federal income tax I owe? A6. You may: Have U.S. federal income tax voluntarily withheld from your wages, but ONLY if both you and your employer agree to withhold. Make estimated payments to the U.S. Internal Revenue Service on Form 1040- ES (if a resident alien), or on Form 1040-ES (NR) (if a nonresident alien ). Pay any remaining tax due by the due date of the tax return.

❙ ❙ IRS Publication 515,

Withholding of Tax on Non- resident Aliens and Foreign Entities

❙ ❙ Publication 519, U.S. Tax

Guide for Aliens (Information on determining resident or non-resident alien status)

❙ ❙ IRS Publication 901, Tax

Treaties

❙ ❙ Form W-4, Employees With-

holding Allowance Certifcate

❙ ❙ Foreign Agricultural informa tion on IRS.gov

❙ ❙ English: http://www.irs.

gov/Individuals/Interna- tional-Taxpayers/Foreign- Agricultural-Workers

❙ ❙ Spanish: http://www.irs.

gov/Spanish/Trabajadores- agrícolas-extranjeros Publication 5144 (6-2014) Catalog Number 66381S Department of the Treasury Internal Revenue Service www.irs.gov

Q1. Are Foreign Agricultural workers exempt from withholding of U.S. federal income tax and FICA taxes? A1. Yes. Foreign agricultural workers admitted into the United States on H-2A visas are exempt from federal income tax withholding, AND U.S. Social Secu- rity a nd Medicare taxes (FICA) on wages paid to them for services performed in connection with their H-2A visa.

Q2. Even though employers do not have to withhold federal taxes on wages paid to H-2A workers, do I still have to report the wages to the IRS? A2. Yes

❙ ❙ Call 1-800-TAX-FORM (1 800-829-3676) to order current-year forms, instructions and publications.

❙ ❙ Call 1-800-829-4933 to get

help from the IRS Business and Specialty Tax Line.

❙ ❙ Visit IRS.gov/localcontacts

to locate your local Taxpayer Assistance Center.

❙ ❙ Call 1-800-829-4059 if you

are calling using TDD/TTY equipment. Or GSA.gov/fe- drelay for the Federal Relay Service.

❙ ❙ Call 1-800-829-4477 to

listen to pre-recorded messages covering various tax topics.

❙ ❙ Visit http://www.ssa.gov/

for Social Security Administration information.

❙ ❙ Make a payment: http://

www.irs.gov/Payments/ Make-a-Payment

❙ ❙ Call 267-941-1000 if you

have international questions.

❙ ❙ Visit http://www.irs.gov/

uac/Help-With-Tax-Ques- tions---International-Tax- payers to email an international questions.

❙ ❙ Call 1-877-777-4778 (TTY/

TTD: 1-800-829-4059) for the Taxpayer Advocate Service.

❙ ❙ Email partner@irs.gov

for more information on Volunteer Income Tax Assistance’s Free File and selfpreparation.

Q3. As an employer, what forms do I use to report wages paid to an H-2A worker? A3. If the H-2A worker has provided you with his U.S. Social Security Number (SSN), report wages of $600 or more paid to him on Form W-2, Wage and Tax Statement, (NOT on Form 1099-MISC, Miscellaneous Income , as required in previous y ears). Also, report the wages on Form 943, Employer’s Annual Fed- eral Tax Return for Agricultural Employees. Form W-2: Report the wages in Box 1 (Wages, tips and other compensation). Do NOT report the amount in Box 3 (Social Security wages) or Box 5 (Medicare wages). Do NOT check Box 13 “Statutory Employee.” H-2A agricultural workers are not “Statutory Employees.” Form 943: Report wages on Line 1. Do NOT report the wages on Line 2 (Wages subject to Social Security tax) and Line 4 (Wages subject to Medicare tax).

Q4. Are H-2A workers subject to backup withholding? A4. Yes. As an employer, you must withhold 28 percent backup withholding tax from your worker’s wages if: The H-2A worker has not furnished a U.S. Social Security Number or an IRS issued Individual Taxpayer Identification Number (ITIN) to their employer, AND the total annual wages paid to the H-2A worker is at least $600. TIP: Employers are liable for the amount of tax that should have been withheld but was not.

Q5. How do I report Backup Withholding? A5. As an employer, you must report the wages subject to Backup Withholding and the tax withheld on: Form 1099-MISC, AND Form 945, Annual Return of Withheld Federal Income Tax

TIP: Do NOT report backup withholding on Form W-2 and Form 943.

Q6. Can the H-2A worker request voluntary federal income tax withholding? A6. Yes. As an employer, you can withhold voluntary federal income tax, but ONLY if the H-2A agricultural worker and you both agree to withhold. If the H-2A worker is a nonresident alien, then follow the withholding procedures in Chapter 9 of Publication 15 (Circular E) Employer’s Tax Guide. If the H-2A worker is a r esident alien, then follow the withholding procedur es in Publica- tion 51 (Circular A), Agricultural Employer’s Tax Guide.