[Ninon]

Hello,

I need a response ASAP about this concern. I am a French J-2 visa holder, recently working as an independent contractor.

I am wondering if I can apply for an exemption of taxes. I know that the J-2 visa is not exempt of paying FICA taxes, contrary to my spouse who has a J-1 visa, nevertheless I work as an independent contractor and according to tax treaty with France "income that residents of France receive for performing personal services as independant contractors... is exempt from US income tax if they do not have a fixed base regularly available to them in the United States for performing the services".


What does a "non fixed base regularly" means exactly? Is a temporary contract fit this definition?

Thank you very much for your answers!

[AtlantaTaxExpert]

If you are being paid by a U.S. company, then you ARE being paid by a fixed-based source IN the U.S..

BTW, In my opinion, you are violating the provisions of your visa by working as an independent contractor UNLESS you have authorization to work.

[MukatA]

The income on J2 as independent contractor is subject to SE tax at 15.3%. You must file tax return if the income is $400 or more.
Read: Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor