Updated June 2025 | If you work in the United States with a H-2A Visa or you are a employer hiring under this program, it is essential to know how the taxes related to this temporary work visa work.
For instance, H-2A farmworkers are not required to pay Social Security or Medicare taxes on their wages. However, in some cases, they must comply with other tax obligations. Knowing these rules well can help you avoid legal problems and to recover money through a refund.
“Due to the complexity of the tax system, the best advice that can be given to an H-2A worker is to try to contact an accountant or a tax expert,” he explained to Enlace Latino NC Attorney Aaron Jacobson, an immigration law specialist and member of Legal Aid NC.
According to Jacobson, consulting a professional is the most reliable way to avoid mistakes. However, In North Carolina, it is not always easy to find tax specialists who speak Spanish., so it is important to have some basic knowledge to get started.
H-2A Workers Taxes: Which Ones Should They Pay and Which Ones Shouldn't?
Such as indicates* the Internal Revenue Service (IRS) wages of agricultural workers migrants “are not subject to taxes Social Security and Medicare.”
However, that doesn't mean they shouldn't pay other kinds of taxes. In fact, some workers with H2A visa Yes, they can be taxed by federal income tax.
When are H-2A workers required to pay federal income tax?
Jacobson explains that to know if an H-2A worker will have to pay federal tax on their income “you first have to analyze the amount of time they have been in the United States during the last three years.”
In this sense, for the lawyer the first question that the worker should ask himself is whether he is considered a “resident alien” (“resident alien” in English) or “non-resident alien” (“non resident alien” in English).
How do I know if I am considered a “resident foreigner” or “non-resident foreigner”?
Jacobson explains that the IRS uses two tests to determine whether a foreign person is considered a resident or not.
The simplest is to check if the person has a residence permit, such as a Green Card (green card) or card permanent resident.
If not, a test called “the substantial presence test” is performed.
This is a test that takes into account the number of days that the person has been ill. remained in the United States during the last 3 years.
If the person was physically present in the United States for 183 days during the last 3 years, he or she is considered a “resident alien.”
Otherwise, she is classified as a “non-resident alien.”
However, the lawyer clarifies that to reach the sum of 183 days, not all days are counted equally but rather they are computed as follows:
- The days present during the current year are counted in their entirety
- Days present during the previous year are divided by 3
- The days present during the year before last are divided by 6
As this is a complex calculation, Jacobson clarifies that the Agricultural Workers Unit from Legal Aid NC has bilingual staff who can provide assistance in Spanish.
H-2A workers who wish to know whether they are considered "resident aliens" or "nonresident aliens" can call us toll-free at: 1 (866) 219-LANC (5262) .
In what cases should “resident foreigners” pay taxes?
In the case of “resident aliens,” the IRS establishes the following classification by age, family status and salary to determine whether they will have to pay taxes or not:
Table updated to 2025
| marital status | Age | You must file a tax return if your annual salary is more than: |
| Single | Under 65 | $14,600 |
| Over 65 | $16,550 | |
| Couple filing joint return | Under 65 (both) | $29,200 |
| Over 65 (one of the two) | $30,750 | |
| Over 65 (both) | $32,300 | |
| Couple filing separately | Any age | $5 |
| Head of the family | Under 65 | $21,900 |
| Over 65 | $23,850 | |
| Widowed people | Under 65 | $29,200 |
| Over 65 | $30,750 |
What does each of the civil statuses mean with which the declarations of resident foreigners can be presented?
tax returns can be completed using different marital statuses.
As the table above points out, one marital status or another can be the difference between having to pay taxes or being exempt.
Therefore, it is important to know what each one entails:
- Married Filing Jointly: This is an option for legally married people. In a joint return it is necessary to report the income of both members of the couple. If your partner does not have a social security number, you must apply for a Tax Identification Number (ITIN).
- Married Filing Separately: Alternative for married people who do not want to file jointly. In this case, the minimum income with which it becomes mandatory to file the tax return is just $5 per year.
- Head of household: This is an option for people who are not legally married but who pay the cost of maintaining a house where their dependents (for example, their children) live.
- Single: This marital status applies to people who are not married and do not qualify as head of household.
>>>Resources for employers and farmworkers
👉 Whether you are a farmworker or an employer under the H-2A program, we encourage you to consult our Complete guide for farmworkers in North Carolina, where you'll find key information on labor rights, working conditions, and available resources.
Tax benefits for H-2A workers who have dependent family members living in Mexico
In the case of migrant rural workers who have family members who financially depend on them in Mexico, Jacobson explains that they can be included as “dependents” on the tax return.
For this reason, H-2A workers who find themselves in this situation can be classified as “head of household” and receive a very significant reduction in their taxes.
However, to declare your relatives as dependents –even if they live in Mexico–, it is necessary that each relative has a Tax Identification Number (ITIN Number) performing the corresponding procedure.
Do “non-resident aliens” have to pay taxes?
People considered “nonresident aliens” must pay federal income tax whenever they have an income greater than $5.
In other words, all H-2A workers who enter within this immigration status category will be required to file a tax return, since they all earn more than $5.
To do so, they must submit form 1040NR.
Tax Rights of H-2A Workers
One of the most important notions that seek to convey the specialized lawyers is that “an H-2A worker should not have taxes deducted from his or her check without his or her permission.”
That is, employers do not have the right to deduct money from your check intended to pay taxes unless the worker explicitly authorizes it.
But, like every rule, there is an exception: in the case of H-2A workers who do not have a Social Security number or Tax Identification Number (ITIN), the employer must deduct 28% of their wage.
Faced with this situation, the employer is obliged to pay that money to the government, and the worker will recover it when he acquires the job. social Security number or the ITIN and file your tax return.
“This is one of the reasons why it is important to acquire a Social Security card,” he adds after being consulted by Enlace Latino NC Ben Botts, legal director of the Migrant Rights Center.
In addition, Botts points out another benefit linked to acquiring a Social Security number and filing taxes: Thinking long term, in the event of immigration reform, people applying for a change of status will probably have to verify who have declared their taxes.
Related: How to transfer your ITIN history to a Social Security Number
What is needed to file an H-2A worker tax return?
To file a tax return for H-2A workers, it is necessary to have the following documentation:
- A W2 form for each job performed with a different employer. This form is issued by the employer and indicates how much money the worker earned during the year.
- A Social Security number or Tax Identification Number (ITIN).
- The formula 1040 for resident taxpayers, or the form 1040NR for non-resident taxpayers, in which each person reports their annual income.
Finally, lawyers strongly recommend the assistance of a specialist to facilitate the filing of the declaration.
Related: Can H-2A workers change employers or quit before their contract ends?
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