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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.
Rural Tax Education
w-2, foreign, agricultural, workers
Education | Higher Education | University Extension
Martin, Suzy, "W-2s for Foreign Agricultural Workers" (2012). Rural Tax Education. 2.