Payroll Training for Administrators F1 and J1 students Office of International Affairs Financial Services - Payroll September 13, 2013

F1 Student Employment Options Agenda F1 Student Employment Options J1 Student Employment Options Individual Taxpayer Identification Number (ITIN) Social Security Application Process and Eligibility

F-1 Students

F-1 Students: On Campus Employment Eligibility If a student is maintaining status he is eligible to work on campus Students do not need additional work authorization Limitations Can only work 20/week when classes are in session Can work more than 20/week during official school breaks

I-94 Form Entry Stamp must include: 1. visa status (F-1 or J-1) 2. D/S for “Duration of Status”

I-94 Electronic Record Class Admission = (F-1 or J-1) Admit Until Date = D/S (Duration of Status)

Student Visa Visa status Visa number

F-1 Student- I-20 SEVIS ID Entry stamp Start date End date

F-1 Students- CPT Defined Authorization for continuing student to work off campus Purpose To gain experience in their field of study Process Student’s international office provides authorization Limitations Hours part time vs. full time Employer specific

I-20 with CPT Authorization Employment Information SEVIS ID Entry stamp End date

F-1 Students- OPT Defined Authorization for continuing or graduated student to work off campus Purpose To gain experience in their field and level of study Process 90 day processing through USCIS Limitations Hours part time vs. full time Employment vs Employer specific

OPT Documentation

OPT Documentation OPT Recommendation

Employment Authorization Document

F-1 Students- OPT- STEM Defined Authorization for a STEM graduated student to work off campus in the STEM field Purpose To gain experience in their field and level of study Process 90 day processing through USCIS Must apply prior to completion of current OPT Can work up to 180 after completion of OPT as long as applied for extension in timely manner Limitations Hours part time vs. full time Employment vs Employer specific

STEM Fields

OPT Recommendation OPT STEM Extension OPT Recommendation

EAD- STEM Extension

Payroll Forms – F1 Students Employees: I-9 Form (Foreign Passport, I-20 and I94 or Employment Authorization Card) UPP-192 (I-20 and I94 or Employment Authorization Card, Social Security Number OR Receipt for Social Security Number (a copy of the actual card must be received by Payroll) W9 form (If a Resident for Tax) 8233 Tax Treaty Forms (Optional) W4 and IL-W-4 (Optional) Scholarship Recipients: UPP-192 (I-20 and I94, SSN (or Receipt for SSN; ITIN; Receipt for ITIN)) W8BEN-S or W9

Section 1: Employee Information

Section 1: Employee Attestation Jose Reyes Jose Reyes

Section 2: Employer Review and Verification

Section 2: Employment Authorization Document (I-766)

Section 2: Foreign Passport and I94 without expiration date

Section 2: Foreign Passport and I94 without expiration date I-20 DS-2019

Section 2: Certification

Section 3: Updating and Re-verification Department only completes Section 3 (Employee does not need to complete for re-verification) Name of employee (if not a name change) and SSN must appear in Section 1 and at the top of page 2 If new document is NOT a permanent resident card or employment authorization card, the Document # is the I-94 number Angie Gleghorn

Agenda F1 Student Employment Options J1 Student Employment Options Individual Taxpayer Identification Number (ITIN) Social Security Application Process and Eligibility

J-1 Students

J-1 Students- On Campus Employment Eligibility If a student is maintaining status they are eligible to work on campus Students do not need additional work authorization Limitations Can only work 20/week when classes are in session Can work more than 20/week during official school breaks

DS-2019 SEVIS ID Program Dates

J-1 Students- Academic Training Defined Authorization for continuing student to work off campus Purpose To gain experience in their field of study Process Student’s international office provides authorization Limitations Hours part time vs. full time Employer specific

DS-2019 SEVIS ID Academic Training Academic Training

Payroll Forms – J1 Students Employees: I-9 Form (Foreign Passport, DS-2019 and I94) UPP-192 (DS-2019 and I94, Social Security Number OR Receipt for Social Security Number (a copy of the actual card must be received by Payroll)) W9 form (If a Resident for Tax) 8233 Tax Treaty Forms (Optional) W4 and IL-W-4 (Optional) Scholarship Recipients: UPP-192 (DS-2019 and I94, SSN (or Receipt for SSN; ITIN; Receipt for ITIN)) W8BEN-S or W9

Agenda F1 Student Employment Options J1 Student Employment Options Individual Taxpayer Identification Number (ITIN) Social Security Application Process and Eligibility

Individual Taxpayer Identification Number (ITIN) ITIN applies to non-compensation payments only Why is an ITIN needed? Payroll requirements for a tax number Tax treaties and the ITIN How to apply for an ITIN OIA Individual Application Applying with a tax return

ITIN Application Process Student meets his/her international student adviser by appointment Student brings all completed documentation to appointment OIA Adviser review and collects documentation to send to IRS for processing Processing time: 4-6 weeks Student presents signed W-7 to administrator for payroll

ITIN Application- Documentation ITIN Personal Information Sheet Original Passport Original Student Visa Original most recent I-20 or DS-2019 Completed form W-7 Offer letter Completed form W-8BEN-S (if part of tax treaty benefit)

Info Sheet/ Cover Page

ITIN – W7 Application

W-8 Ben-S: Treaty or no Treaty??

Agenda F1 Student Employment Options J1 Student Employment Options Individual Taxpayer Identification Number (ITIN) Social Security Application Process and Eligibility

Social Security Card

Student Statuses On- Campus Employment J-1 &F-1 students must obtain employment J-1 & F-1 students must present employer letter to OIA for a signature. Student presents documents to SSA to apply for SSN Must wait 10 days after arrival, if a new student https://internationalaffairs.uchicago.edu/page/how-do-i-apply-social-security-number

SSN Employer Template

Student Statuses OFF- Campus Employment F-1 CPT I-20 with CPT authorization & job offer letter *job cannot begin more than 30 days out F-1 OPT 1-20 with recommendation & Valid EAD *do not need a job offer J-1 AT DS-2019 with AT authorization & letter from OIA *job cannot begin more than 30 days out https://internationalaffairs.uchicago.edu/page/how-do-i-apply-social-security-number

Office of International Affairs Questions? Office of International Affairs Dana Bouche, International Student Adviser 702.7752, dbouche@uchicago.edu Payroll Services Lerone Moore, Foreign Tax Analyst 834.2672, leronemoore@uchicago.edu Angie Gleghorn, Payroll Manager 702.5989, gleghorn@uchicago.edu

Office of International Affairs Upcoming Autumn Quarter Workshops Office of International Affairs October 10; 9:00am Understanding F-1 and J-1 Student Statuses: The Basics October 14; 9:30 am Payroll training for administrators working with J-1 scholars and H-1B employees November 7; 2:30pm J-1 scholar status training for HR administrators November 12; 9:00am Understanding F-1 Status Work Authorization: OPT &STEM; Change of Status from F-1 to J-1 and F-1 to H1B