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ACA Position
American Camp Association urges camps to abide
by the Internal Revenue Service (IRS) ruling
and obtain Social Security numbers for all international
staff.
Background
Effective 1/1/97, Social Security numbers are
required of J-1 international counselors and
summer work travel participants. Since
international staff receive pocket money and
room and board in some instances, they are considered
employees by the definition of the IRS. The
regulations require Social Security numbers for
all persons with over $2,750 in income; but, at
the same time exclude certain persons required
to file only federal income tax "informational
returns". It is important to note
that this minimum includes all money received
in the United States and not just money that
summer work travel participants receive from
your camp. Summer work travel participants
may work in other places after they have completed
their camp obligation. International camp
counselors may not.
International staff are subject to background
checks once they apply for a Social Security
number – this requirement is tied to action
by the Department of Homeland Security. This
background check is separate from the check they
get in their home country to participate in the
exchange program. This check cannot begin
until the individual is physically within the
United States and can add weeks on to the process
of the application for a Social Security number.
Camps can pay staff without an actual number
as long as the staff member has applied with
the Social Security Administration. Your local
Social Security office can give you a copy of
the memo generated at the national level to show
you are operating in good faith when your staff
apply for their numbers.
Additional Resources
Internal
Revenue Service – International
Issues
Social
Security Administration – International
Issues
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