In general, J-1 visa holders are not required to pay social security and Medicare taxes. However, all of your earnings are subject to federal, state and local taxes. You are required to file a tax return by April 15 each year, regardless of employed status. It is the responsibility of every student to fill out a tax return form. Consult the IRS for more information. Publication 519 is a tax guide, published by the IRS, that helps to clarify tax laws for foreign nationals residing and/or working in the US. If you’d like help with your taxes, tax sessions are held every year in Feb or Mar.