What taxes do I have to pay in the U.S. with an O-1?

With an O-1, you are subject to the same tax obligations as anyone else who works in the United States. In practice, this means primarily federal income tax, administered by the IRS (Internal Revenue Service), which may be withheld by your employer or paid by you throughout the year when income is not subject to withholding at the source.

Depending on the state (and sometimes the municipality) where you live or work, state and local taxes may also apply, and these vary from place to place. Your visa category does not determine your tax bill: your location and the nature of your work arrangement are what matter.

How you contribute also depends on your work arrangement:

• As an employee, Social Security and Medicare contributions are typically deducted directly from your paycheck.
• As a self-employed person or consultant, you calculate and remit those contributions yourself.

Tax treaties between countries can also affect how certain income is taxed, so each situation has its own particularities. To avoid mistakes, it is worth seeking up-to-date guidance from the IRS and a qualified accountant or tax attorney.

About the author

Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.