Notification of the 2018 Tax Cuts and Jobs Act (TCJA)

The new federal income tax law, which has gone into effect in 2018, eliminates the personal exemption of $4,050 when filing Form 1040-NR for nonresident aliens. This may affect exchange visitors’ refund of wages withheld for federal income tax and may consequently increase the cost of Exchange Visitor Program participation.

For more information on the TCJA, please visit the IRS website ( and look for IRS Publication 5307.