W-2s for Foreign Agricultural Workers

Authors

Suzy Martin, Ohio Valley Farm Analysis Group

Files

Description

The Internal Revenue Service (IRS) clarified reporting requirements for employers of foreign agricultural workers temporarily in the United States on H-2A visas with an announcement in September 2011. Employers of foreign agricultural workers on an H-2A visa are required to file Form W-2 Wage and Tax Statements on compensation of $600 or more for these workers. Payments made to H-2A workers are exempt from Social Security and Medicare taxes. In addition, employers are not required to withhold federal income tax from the H2-A workers. State and local taxing authorities may require withholding on H2-A labor; farm employers should check on their specific withholding requirements.

Publisher

Rural Tax Education

Publication Date

9-2012

Keywords

w-2, foreign, agricultural, workers

Disciplines

Education | Higher Education | University Extension

Recommended Citation

Martin, Suzy, "W-2s for Foreign Agricultural Workers" (2012). Rural Tax Education. 2.
https://digitalcommons.usu.edu/rural_tax/2