Foreign Nationals

(Non US citizens or non US green card holders)


Here is some helpful information for you:

Entering the USA


There are new US entry procedures that apply to anyone not holding a US passport.  These new procedures are in place for further security and will not delay your entry to the country in any way.  However, it is important to know that you will be fingerprinted and digitally photographed upon your entry to the US.  Please do not be alarmed by these measures, as they are part of airport safety regulations. 

Immigration Procedure

As a guest in the U.S., it is important that you cooperate fully with the Immigration Officer and answer all questions clearly and respectfully. The officer may ask you for some general details about your visit.

Travel Tips

-          Make two copies of all your documents. Leave one set of copies at home and pack the other set in your luggage, separate from the originals.

-          Carry your travel documents with you on the plane. You will not have access to any checked baggage until after you clear immigration!

-          Always keep your property close to you, especially in crowded places like airports, bus terminals, and train stations. Make sure that you keep all valuables - camera, wallet, passport, documents, and money with you at all times. Do not let luggage out of your sight!

-          Stay alert and aware of your surroundings. Try to avoid uncomfortable situations. There are some people, who will recognize you as a visitor and try to exploit you, (but you'll find many more pleasant Americans than dangerous ones)!



So WELCOME to the United States of America


Types of Jobs you can do:


Resort Work


Resorts provide many summer jobs and some winter jobs.

The most common jobs in resorts are waiter or waitress, dishwasher, chambermaid or other hotel work.


Hotel Work


Hotel work is similar to resort work, and the jobs are often low-level.

Most are for chambermaids, but there are also positions as bellboys and valets, at the front desk, in the hotel laundry, in restaurant facilities, hotel maintenance, etc.

The salaries for most of the jobs are lower as you are expected to improve your wages by earning tips.

Restaurant Work

Restaurant work is easy to find. Expensive restaurants have greater competition for jobs, which usually offer better salaries and larger tips. In coffee shops and diners, counterpersons or wait staff are needed. Large restaurants need busboys to clear the tables, kitchen and dishwashing staff.

Most restaurant jobs are found by walking in and speaking to the restaurant manager.

Department Stores

The American department store offers a variety of employment opportunities. The most common job is sales assistant, helping customers or working the cash registers. Large department stores are open six or seven days a week and many are open in the evenings. This will enable you to arrange a fairly flexible working schedule. Supermarkets have high staff demands for workers. Most openings are for cashiers, stock clerk, and sales assistant.

The best way to find these jobs is to walk in with your Resume and ask to see the manager.

Temporary Office Work

Many offices take on help for a short period of time. If you have special office skills such as typing or computer skills, your changes of being hired are good.

Commission Sales

These are jobs with income based partly or entirely on the amount of goods you sell. Be very careful about these jobs, because you are not guaranteed income, but if you are extremely outgoing, have sales experience, and are willing to work long hours, you may be successful and earn good money.

Theme Parks

America has many theme parks, such as Disney World, Six Flags, and Busch Gardens, which all hire a lot of students each summer. The work opportunities vary from operating the amusement park rides to selling popcorn and candy, to working in various souvenir shops.

Security Guard

Business establishments, construction sites, apartment houses, and many other locations require someone on the premises to deter petty theft and vandalism. This work is easy but slow. Check in the Yellow Pages under "Guards" or "Security" or in the classified advertisement section of the newspapers.

National Parks

Jobs in the National Parks may interest you, not so much for the jobs themselves, but for the opportunity to live in some of the most beautiful and remote areas of the U.S. Most of the jobs will be in the small towns around the perimeters of the parks or in lodging centers within the parks. Some of the most interesting are Grand Canyon, Rocky Mountain, Yellowstone, Yosemite and Great Smoky Mountains.

Get more information at:

Jobs You Can't Do:


Your J-1 visa does not allow you to do the following jobs:

-          Au pair/ nanny/ babysitting/ domestic labor

-          Camp counselor

-          Medical, veterinary, pharmaceutical services or any job that requires direct patient contact or

dispensing of medication

-          Teacher or coach

-          Crew member on ships or airplanes, or as pilots

-          Sales jobs involving purchasing sales merchandise to resell (e.g. door-to-door sales).

-          Employment through staffing/placement agencies

-          Adult Industry Jobs


How to Find Better or Second Job


Tips on Researching Employers


-          Always make it clear that you can legally work in the United States

-          If you are applying for a specific vacancy that has been advertised be sure to follow their instructions as to how to apply for the position. Most employers will require from you a copy of your resume and cover letter to be forwarded to them by post, fax or email.

-          The best way to find a job is to walk in with your Resume and ask to see the manager.


Resources for Researching Employers:








25-Day Travel Period


You are authorized to stay in the U.S. 25 days after the ending date of the program for the purpose of domestic travel within the U.S. The ending date of your program is found in box 3 of your DS-2019 form. You must stop working on this date, but may remain in the U.S. to travel for 25 days. If you travel out of the U.S. during this 25 day period you will not be able to re-enter, so please use this period for domestic travel only.


Participants who remain after the 25-day period without proper authorization are subject to arrest and deportation. In addition, violation of immigration regulations may seriously jeopardize the possibility of obtaining any type of U.S. visa in the future.


Extending Your Stay


It is difficult to extend your stay in the U.S. beyond the end of the program.

When you join this program, you do so with the agreement that you would leave the U.S. upon its termination and the U.S. Government expect you to honor this agreement. Changing status is complicated and, in most cases, impossible. 

However they are some ways to extend your stay in USA, but you need to start thinking and prepare the process in advance.


About Social Security Number

Obtaining a Social Security Number

In order to work legally in the United States, you must apply for a Social Security Number as soon as possible after entering the country. This number is used by the government to track tax payments, and is a crucial form of identification

You should find the nearest Social Security Office by calling toll-free 1-800-772-1213 or by visiting the social security web side When applying for a Social Security Number, you will need to provide an address so that the Social Security card can be mailed to you.


In general, it can take anywhere from 2 weeks to three months to receive your card.

The following are ways to speed this process along:

-          Apply for your Social Security Card at your local office.   In some cases, offices in smaller towns will have fewer applicants and will, therefore, process your application more rapidly

-          When you apply for a Social Security Card, be sure to ask the officer for a “receipt/proof of application.”   This is helpful if your employer is hesitant to pay you without a card.


We encourage you to call Social Security (1-800-772-1213) about 10-15 business days after you have applied to check the status of your application. Please note that the S.S.A. will not give you the number over the phone due to new regulations.  If Social Security does not have a record of your application, you may need to re-apply. However, please wait for their indication that you must do this.   If you apply more than once, and the Social Security Administration receives both versions of your application, they will not issue you a card.

About Income Taxes

 What You Have to Pay:

As a foreign student working in the U.S. you have to pay some, but not all of the taxes that a U.S. Citizen has to pay:

You do pay:

-          Federal Income Taxes

-          State Income Taxes

-          City Income Taxes       

In the U.S., the federal, state and local governments impose income taxes. Your employer generally withholds income tax from your salary and pays it directly to the government. Approximately 10 to 15 percent of your salary will be withheld for federal income tax, a portion of which you may be able to claim back as a refund at the end of the calendar year.

States and cities may charge extra income tax according to local laws. State income taxes are approximately 5 to 8 percent. If applicable, state and local income taxes will be withheld from your paycheck. Ask your employer about the local tax situation. You may be able to claim a refund for a portion of these taxes at the end of the year.

You MUST pay U.S. income tax. Failure to pay any taxes you owe could cause problems for you if you apply for any visas to return to/or stay in the U.S. in the future. 

Please make sure that these taxes are being withheld from your paycheck.


You do not pay:

-          Social Security & Medicare Tax (FICA)

-          Federal Unemployment Tax (FUTA)

You must have the Social Security card and number, but you are exempt from paying Social Security, Medicare and Federal Unemployment tax. Sometimes, employers make a mistake and withhold these taxes. You can tell if this happened by looking at your pay slip (the paper with your wage details). If you do see any deductions under the word "FICA" or "FUTA", the employer has made a mistake



The Tax Forms


Notification of Alien Status

You must let your employer know whether you are a resident or a nonresident alien so your employer can withhold the correct amount of tax from your wages.

If you are a nonresident alien you must fill Form W–4, establishing that your compensation is subject to graduated withholding at the same rates as resident aliens or U.S. citizens.

If you are a resident alien and you receive income other than wages (such as dividends and royalties) from sources within the United States, you may file Form W–9 or similar statement with the withholding agent (generally, the payer of the income) so the agent will not withhold tax on the income at the 30% (or lower treaty) rate. If you receive this type of income as a nonresident alien, file Form W–8BEN with the withholding agent so that the agent will withhold tax at the 30% (or lower treaty) rate. However, if the income is effectively connected with a U.S. trade or business, file Form W–8ECI instead

Form  W-4


On your first day of work your employer will ask you to complete a W-4 form (Employee's Withholding Allowance Certificate). This will help ensure that you are not over-taxed. Your employer will use the information on this form to determine how much tax should be withheld from your paycheck.


If you do not fill out your W-4 form properly, you may have to pay more tax money in the future. You have to complete a new W-4 form if you change your employer or have more than one job.


Please note that you are classified as a "non-resident alien."  Therefore, the instructions shown on the W-4 form do not apply. Here's how to fill out the W-4 form:

1.       Check only "Single" marital status on line 3 (even if you are married or divorced).

2.       Claim only Zero (none) withholding allowance on line 5

3.       Do not claim "Exempt" withholding status on line 7

Form  W-2


At the end of the calendar year, your employer will send you a W-2 form, detailing your total wages and the amount of each tax that was withheld. The employer will send the W-2 to your address in your home country. You must receive a W-2 form from each of your employers - be sure that you give your home address to all employers so they can send you this form. If you have not received your forms by February 15, you should contact your employer(s) for replacement(s).


How to Calculate Your Approximately Tax Refund


You can calculate approximately how much tax refund you can get back, following the next easy steps:

  1. From your W-2 Form look the Total Wages (Box 1) and Total Federal (Box 2), State (Box 17) and City (Box 19) Withholding Taxes
  2. From your Gross Wages (Box 1) subtract [Total State (Box 17) + Total City (Box 19) Withhold Taxes + the amount of $3,050]
  3. Look in the 2003 Tax Table how much taxes did you owe.
  4.  From your Total Federal Withholding Tax (Box 2) subtract the Tax Amount that you owe

Figure 2 – 2003 Tax Table

This image is too large to be displayed in the current screen.

If the amount is between  $0 trough $4,999:                  Please click the link to view the image

If the amount is between  $5,000 trough $13,999:         Please click the link to view the image

If the amount is between  $14,000 trough $22,999:       Please click the link to view the image


This is the approximately amount that you can got back from the Federal Tax


You can use the same information from your Last Pay Stub to calculate your refund in advance

Please note that this is approximately amount of your refund.

The tax amount that you owe will be different for Tax Year 2004


Do You Need to File Tax Returns?

If you are any of the following, you must file a return.

1.       A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the Year. (But see the Note below.)

You must file even if:

a.       Your income did not come from a trade or business conducted in the United States,

b.       You have no income from U.S. sources, or

c.       Your income is exempt from income tax.

2.       A nonresident alien individual not engaged in a trade or business in the United States with U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.

3.       A representative or agent responsible for filing the return of an individual described in (1) or (2).

4.       A fiduciary for a nonresident alien estate or trust.


If you were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, you must file Income Tax Return only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc.

You must also file if you want to:

1.       Claim a refund of over-withheld or overpaid tax, or

2.       Claim the benefit of any deductions or credits. For example, if you have no U.S. business activities but have income from real property that you choose to treat as effectively connected income, you must timely file a true and accurate return to take any allowable deductions against that income.


Even if you have left the United States and filed a Form 1040–C, U.S. Departing Alien Income Tax Return, on departure, you still must file an annual U.S. income tax return. If you are married and both you and your spouse are required to file, you must each file a separate return.


However, as a foreign student who was working in the U.S, you are legally required to file a tax return, even though you will already have returned home.

At the beginning of the year (in January or February) you will receive a W-2 form from your U.S. employer detailing what taxes you paid while under their employment. (Make sure you give the employer your permanent home address so the form will get to you!) Once you have received the W-2 form, you can File Your Tax Return as a None Resident Alien. You will also need to fill out State and City tax forms.

The standard deadline for filing tax return forms is April 15.

The earlier you file your tax returns, the sooner you will receive your refund.

You can use the help from some companies in Bulgaria to prepare your Individual Income Tax Return and LOSE A LOT OF YOUR MONEY AND TIME or:

We Can Help You with Your Tax Return for les money and full tax refund, returned directly to you

or your Bank Account (if in the USA) from the US Government


What You Need to do before leaving to your home country?

1.       Make sure you give the employer your permanent home address, so the W-2 Form will get to you! We recommend you to give our address to your employer, so we can directly receive your W-2 Form and prepare your tax return on time.  If you receive the W-2 Form at your home address you can send it to us by mail, fax it to us or scanned and e-mail it to us.    

2.       Fill the attached form and mailed to us or bring it in person (you can pay cash) along with money order for the appropriate amount usually of $45.00 (see How Much Does it Cost)

3.       Call us, or e-mail us to ask questions that you have

4.       We will prepare your Individual Income Tax Return immediately after receiving your W-2 Form and mailed out as soon as possible so you can get your refund faster.

5.       We will send you a letter or e-mail with information about:


o        When your Tax Return  was filled and  mailed out

o        How much is the Amount of your tax return

o        When you can expect to receive this Amount.


Receiving your Tax Refund Amount


You are going to receive your tax refund directly from IRS (Internal Revenue Service)

You have two choices:


1.      The most convenient and easy way is DIRECT DEPOSIT TO YOUR ACCOUNT.

Direct deposit can be made only in checking or saving account at a US Bank.


Why use Direct Deposit of Refund:

-          You get your refund fast

-          Payment is more secure – there is no check to get lost

-          More convenient – No trip to the bank to deposit your check

-          No Bank Charges.

We recommend you to open Free Checking Account in the Local Bank. Most of the local banks offer a Free Checking Account. Leave some money ($50 - $100) in the account when you go back home to your Country, so the Bank will keep your account open. Do not close the Checking account even if you don’t plan to come back in USA again. You always can take the money out from your account with your Bank Card from any ATM machine all over the world, or you can always write a check on Your Name and deposited in to your account in your home country. Please check with your Bank to make sure your direct deposit will be accepted and get the correct ROUTING and ACCOUNT NUMBERS

2.      Government check payable to your Name

In this case you are going to receive a Government check payable to you and send it directly to you. You can deposit this check in to your bank in your home country or you can cash it when you come back to USA.

Please check the expiration date of the check.

Figure 3 – Sample Check

This image is too large to be displayed in the current screen. Please click the link to view the image

Frequently Asked Questions

I have had all of my documents stolen/ lost. What do I do?


If you have not already applied for a Social Security card you will need to do the following:

-          Contact your Consulate/Embassy in the U.S. for a new passport.

-          Travel outside of the U.S. for a new  J-1 Visa (you will have to make an appointment at the American Consulate in another country to obtain this document).

-          To receive a new I-94 card, you may travel outside the U.S. or file INS Form I-102 to request a new card from the INS. Filing with the INS to receive a new card may take up to 45 days

If you have already applied for a Social Security card you will need to do the following:

-          Contact your Consulate/Embassy in the U.S. for a new passport

-          You will NOT need a new J-1 Visa unless you are planning to leave and re-enter the U.S.

-          For a replacement Social Security card, please contact the nearest Social Security office and apply for a replacement card, using your old SS number.


I have been arrested. What do I do?


When you are in the U.S., you are subject to U.S. laws. But, you also have the same rights as a U.S. Citizen. You have the right to know the crime you're being charged with. You have the right to remain silent and may refuse to answer any questions. No person accused of a crime may be forced to confess or give evidence against him or herself. You also have the right not to be searched unless the police officer has a warrant.

VERY IMPORTANT: you have the right to be represented by a lawyer, which may be provided to you if you cannot hire one for yourself. You are entitled to be released from jail upon posting of a bail bond (money paid to ensure that you will report for trial) set by the court while you await trial. You are entitled to a fair and speedy trial conducted according to all the rules of evidence and court procedures.

Above all, you are presumed innocent, until otherwise proven guilty. You do not have to prove your innocence, but rather the prosecution must prove your guilt.

In most cases, you should not answer any questions regarding charges until you have had the opportunity to talk to a lawyer. Most civil cases do not warrant receiving a free Public Defender, but a community or social service organization (Legal Aid Society) can be helpful in providing/locating a reasonably priced attorney. If you are charged in a Criminal case, you will be appointed a Public Defender (usually one will be appointed during the first days in jail or upon posting the bail bond).

If you are not able to post your bail bond, there are usually bails bondsmen located near jails or Police Departments that can assist you with this. Bail bondsmen charge a small fee for their services. They will require you to pay a small percentage (about 10%) of the total amount of the bail bond set by the court. The bail bondsman will pay the remaining amount. Once you appear in court for your hearing, the bail will be returned to you.

My employer won't give me my last paycheck. How can you help me?


In this case you should contact us, so we can get more details about the situation. How much money is due to you? Do you have proof/documentation of the hours worked that you haven't been paid for? Do you have contact details of your employer (i.e. name of company, name of supervisor, contact phone/fax number)? We will get back to you after we follow up on the information you provide us.


I am having problems with my landlord. He or she is overcharging us, will not give us our security deposit back, threw us out, etc.

You should contact the local Chamber of Commerce or Department of Housing in this city. Additionally, your employer may be able to assist with advice. Please keep copies of anything you have paid (receipts, lease, etc.). You also may wish to consult an attorney, if you cannot solve the problem yourself


The Social Security office told me I have to wait up to 10 weeks to get my Social Security card.  What can I do?


In general, it can take anywhere from 2 weeks to three months to receive your card.

The following are ways to speed this process along:

-          Apply for your Social Security Card at your local office.   In some cases, offices in smaller towns will have fewer applicants and will, therefore, process your application more rapidly

-          When you apply for a Social Security Card, be sure to ask the officer for a “receipt/ proof of application.”   This is helpful if your employer is hesitant to pay you without a card.


If you have any other question, you can call us at (917) 826-6832 or e-mail us at , we will be happy to help you 



Which Taxes We Can Return for You, and How Much Does it Cost?


Which Taxes We Can Return for You?

We can return for you:

-          The most of your Federal Income Taxes that you pay,

-          The most of your State and Local Taxes that you pay,

-          The Full Refund of FICA Taxes Withheld and paid in Error.

Refund of FICA Taxes Withheld in Error

If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. If you are unable to get a full refund of the amount from your employer. We can file a claim for refund with the Internal Revenue Service on your behalf.

This will cost you an additional $25.00 and we’re going to need the following documentation from you:

·         A copy of your Form W–2 to prove the amount of social security and Medicare taxes withheld.

·         A copy of your visa.

·         USCIS Form I-94 (Arrival-Departure Record).

·         If you have an F-1 visa, Form I-20.

·         If you have a J-1 visa, Form IAP-66 or Form DS-2019.

·         If you are engaged in optional practical training, Form I-766 or Form I-688B.

·         A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund.

How much does it cost?

Prices For Tax Year 2004:

-          Basic Return Package  - $45.00

(Includes: Federal Nonresident Tax Return Forms and One Nonresident State Tax Return)

-          For any Additional State Tax Return - add $15.00 (if you work in more than one state)

-          Only Federal Tax Return (Form 1040NR)  - $35.00 (If you don’t need State Tax Return)

-          Return of FICA Tax (Social Security & Medicare Taxes) – add $25.00

-          Sales of Stocks & Bonds add $15.00 (if appreciable)

Please call us today at (917) 826-6832, or e-mail us at to find out if you are eligible for new client discount & for free consultation.

The Quickest Way to Get Your Money Back

(This information is for office use only)

Income Tax Interview for Non-resident Aliens Year 2004


1.      First Name and Middle Name Initial: __________________________________________

2.      Last Name:  _____________________________________________________________

3.      Social Security Number: ___________________________________________________

4.      Present Address: _________________________________________________________




5.      Mailing Address Outside the United States  (if different from above) __________________




6.      Give address in the country where you are permanent resident




7.      Your Filing Status: ____Single,  or ____ Married

8.      Date of Birth _____________________________________________________________

9.      Your e-mail address (optional) _______________________________________________

10.  Your occupation in the United States __________________________________________

(Student on J-1 Work & Travel Visa, Student at a US University, Teacher/Scholar in the US,

Researcher/Scholar in the US, Other)

11.  Number of W-2 Forms you expect to receive  ___________________________________

(One W-2 Form from each employer)

12.  What country issued your passport? __________________________________________

13.  Were you ever a US citizen? _______________________________________________

14.   Give the Purpose of your visit to the US _______________________________________


15.  Type of entry Visa ________________________________________________________

Program type ___________________________________________________________

And current nonimmigrant status _____________________________________________

16.  Date you entered the United States __________________________________________

17.  Did you give up your permanent residence as an immigrant in the US this year _________

18.  Are you currently at a US University/College in the US ____________________________

19.  If student/scholar – name of College/University __________________________________

20.  In which US state did you work ______________________________________________


21.  Dates you entered and left the United States during the year________________________


22.  Give number of days you were present in the US during 2002 _____________________,

2003 ____________, and 2004 _____________________

23.   Did you file a US Income tax return for any year before 2004? ____________________

If “YES” give the latest year ____________________________

24.  During 2004, did you apply for, or take any affirmative steps to apply for lawful permanent resident status ____________________, If “YES” please explain ___________________




25.  How do you want to receive your tax refund (if any):

1.      With check mailed to you at your home address

2.      With check mailed to address in USA. Please give the address: ______________




3.     With Direct Deposit to your bank account in USA

Please give us the correct information

·         Bank Name ________________________________________________

·         Bank Routing Number (nine digits) _______________________________

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected

·         Bank Account Number _________________________________________

·         Type of Account (checking or saving) ______________________________


Please check with your financial institution (Bank) to make sure your direct deposit will be accepted and to get the correct routing and account numbers. The IRS and our company is not responsible for a lost refund if you enter any wrong account information


Under Penalties of perjury, I declare that I have examined this information and to the best of my knowledge and belief, they are true, correct and accurate. Declaration of tax prepare (other than taxpayer) is based on all information of which preparer has any knowledge.


Your Signature: ___________________________


Print Your Name: _____________________________________   Date: _________________________             





Please fill-in, sign and mail this form along with Money Order or Check for the appropriate amount (see the pricelist on ) or bring it in person to:


Vesselin  Radnev

2123 Amory  CT  FL 2

Ridgewood, NY 11385-1212



You can bring this form along with your tax documents to our Representatives in Bulgaria. Additional charge applies for processing and mailing expenses. For details, please, contact:


SOFIA                                                  VARNA                                                 PLOVDIV


AVR-Added Value Relations           Diana Asparuhova                           Raifen 98

126 Vitosha Blvd., Fl. 3, Аpt. 5                       7 Gen. Stolipin St. , Fl. 2, Apt. 2         36 Geo Milev St., Fl. 1, Apt. A

Sofia - 1463                                         Varna – 9002                                       Plovdiv - 4000

Phone: + 02 852 3844, or                Phone: + 0889 306-503                   Phone/Fax: + 032 660-298 

              + 02 950 5401                     e-mail:         e-mail:

Fax:      + 02 950 5400                                                                                     



Form: 10-NR