1. Berkeley International Office UC Berkeley Payroll Office UC Berkeley Human Resources August 2, 2011

2. I. International Students at Berkeley II. Employment Eligibility & Hiring III. I-9 Update IV. Tax Determination for Foreign Individuals V. Fellowships & ITINs VI. Social Security Process VII. Q&A, Closing

6.  International students are “non-immigrants”  Non-immigrants are temporary visitors in the U.S. who are not U.S. citizens or legal permanent residents  Many non-immigrants are allowed to be students  Some non-immigrants are not allowed to be students (such as B-1/B-2 tourists, F-2 dependents)

7.  A- Diplomatic  E- Treaty Trader/Investor  G- International Organization  H- Temporary Worker  J- Research Scholar  L- Intra-company Transferee  R- Religious Worker  TN - NAFTA Treaty Worker

8. F-1 StudentsJ-1 Students Designed for full time study in the US Designed for exchange of knowledge, people Available to all UC Berkeley admitted international students Available to students with government support or 51% non- personal support, or 3 rd party sponsorship (Fulbright) I-20 created in SEVIS, regulated by USCIS DS-2019 created in SEVIS, regulated by Department of State

9.  F-1 students ◦ On-Campus Employment ◦ Optional Practical Training (OPT), off-campus ◦ Curricular Practical Training (CPT), off-campus  J-1 students ◦ On-Campus Employment ◦ Academic Training (AT)

10. IssueF-1J-1 On-Campus Employment Work Authorization Required NoYes – position and department specific for both employment & fellowships Can work during 30 days prior to program start date YesNo – program start date can be changed by BIO for academic appointments

12.  On-Campus is paid by UCB, or providing campus services by contract  20 hours/week limit during semesters  Summer & vacation have no hour limits  On-Campus employment ends when student completes final degree requirement

13. 1. Required immigration documents 2. I-9 Form 3. Patent agreement 4. W4-NR 5. UCRS 419 6. GLACIER 7. Social Security Number

14.  F-1 Students ◦ Passport ◦ I-20 ◦ I-94  J-1 Students ◦ Passport ◦ DS-2019 ◦ I-94 ◦ Site-specific employment/fellowship authorization from J-1 sponsor

15. I-20 Expiration Date, work authorization end date I-94 Admission Number SEVIS ID Document Number Expiration of F-1 status D/S = Duration of Status

16. J-1 Sponsor Employment Authorization J-1 Category = Student Employment Authorization Date I-94 Admission Number SEVIS Number

17. Authorization can be granted for 12 months max in SEVIS Used for Fellowship/Employment Authorization & SSN Department completes Employment/Fellowship section Send student to BIO for endorsement

19. PPP6201/PPP620 Personnel Status Report  Track employee’s whose work authorization is to expire within 6 months.  Track employee’s whose work authorization has expired. PageCenter is a web-based tool used for viewing month end reports.

20.  Employee automatically sets to 0 withholding allowances until UC W-4NR is completed & data entered into PPS.  Submit completed form to HR Records Management via campus mail or fax to 642-1882 for data entry.

21. Who Must Sign this Form?  Nonresident aliens living and working outside the U.S.  Nonresident aliens exempt from Social Security because of an F-1 or J-1 visa status  Resident aliens exempt from Social Security because of an F-1 or J-1 visa Status

22.  Employee’s must sign and return form to the hiring department no later than the beginning of the first day worked.  Ensure form is fully completed  Within 30 days after the form is signed, send the form to:  UC HR/Benefits Records Management P.O. Box 24570 Oakland, CA 94623-1570

24.  Who Requires a GLACIER Record? ◦ All employed international students ◦ All international students with fellowship/scholarship/stipend  How to determine if a GLACIER record is required: ◦ Individual has indicated in Section 1 of the Form I-9 that they are a U.S. Citizen, U.S. National or a U.S. Permanent Resident- NO GLACIER TAX RECORD REQUIRED ◦ Individual has documentation to substantiate a U.S. Refugee or approved U.S. Asylum status- NO GLACIER TAX RECORD REQUIRED ◦ Individual is not a U.S. Citizen or U.S. Permanent Resident and will be working and living exclusively outside of the U.S. – NO GLACIER TAX RECORD REQUIRED ◦ Individual is not any of the above- A GLACIER TAX RECORD IS REQUIRED  GLACIER records must be updated if source of funding changes (ex: GSI/GSR vs. fellowship appointments)  Students will receive an email from glacieradmin@berkeley.edu if a payment is being held due to incomplete GLACIER record

25.  Hiring/Awarding Department completes initial GLACIER Information Form to request a GLACIER tax record  Staff provides copy or basic information to international student  Student follows instructions in email from support@online-tax.net to access GLACIER  To ensure proper tax withholding, student must:  Log-in to GLACIER website through www.online-tax.net  Complete the GLACIER record using I-20, DS-2019, I-94 within 10 days of email receipt  Student will be instructed to sign & send forms to the Payroll Office

27. GLACIER records will collect information for: ◦ Form W-8BEN ◦ Tax Treaty Statement ◦ IRS Form 8223 *Student must access their GLACIER records and update their record if they receive any changes in status, immigration status expiration, new address, etc.

28. Required Document Copies Required Forms

29.  UC W-4NR is used to determine federal and state tax withholding  International students complete a UC W4-NR with their department  The form is returned to Human Resources-Records Management for processing

30. Background Information:  GLACIER determines if a student is eligible for a Federal tax treaty exemption based on information entered in GLACIER  Only certain countries have tax treaties with the U.S.  Tax treaty exemptions apply to Federal tax withholding only  Exemption is usually available for a limited time

31.  Used by F-1 Fellowship recipients  ALL ITIN Applications must be filed with the Internal Revenue Service through the following link: http://www.irs.gov/instructions/iw7/ch01.html  Most Common Reasons for Applying for an ITIN: ◦ Nonresident alien required to get ITIN to claim tax treaty benefit ◦ Nonresident alien filing a U.S. Tax Return ◦ Nonresident alien student, professor, or researcher filing a U.S. tax return or claiming an exception  ITIN will be mailed to student in 1-2 months  Can enter “000-00-0000” in HCM to initiate fee and fellowship payments in the meantime

32.  GLACIER ◦ Initiate GLACIER record prior to students arrival (no more than 30 days before), student can complete it upon arrival ◦ Remind student to update GLACIER if type of funding changes

33.  Eligibility  How to apply  When to apply

34. IssueF-1J-1 Eligible for SSN?Yes, with a job offerYes, with a job offer or fellowship

35.  F-1 Students ◦ Proof of F-1 status ◦ GSI/GSR job offer letter dated within past 30 days for employment within next 30 days ◦ Students without employment are not eligible  J-1 Students ◦ Proof of J-1 status ◦ BIO endorsed on campus employment-fellowship authorization letter ◦ Students without employment or fellowship are not eligible

36. 1 Dept copies BIO sample letter, prints and signs letter for student 2 Student takes letter to BIO for signature 3 Student takes endorsed letter to Social Security

37. 1 Hiring/awarding dept signs off on form 2 Student takes form to BIO for signature 3 Student takes endorsed form to Social Security

38.  F-1 Students ◦ Passport ◦ I-20 ◦ I-94 ◦ Employment verification letter with Endorsement by BIO  J-1 Students ◦ Passport ◦ DS-2019 ◦ I-94 ◦ BIO endorsed on-campus employment/fellowship form Take all documents to SSA office at 2045 Allston Way Complete application form at SSA or fill out online at ssa.gov

39.  New F-1 & J-1 Students ◦ Must be registered at the University ◦ Wait TWO WEEKS after the start of first semester before applying for the SSN  Continuing F-1 & J-1 Students ◦ Must be registered

40.  SSN not required to begin employment, or to be paid  Use “000” number in HCM  SSN is usually issued and mailed within two weeks  Enter SSN when available (be sure to follow-up with student)

41.  Berkeley International Office has purchased CINTAX – a web-based tax preparation system for non-resident aliens  Glacier & CINTAX work together to help international student file federal taxes

42. ◦ Berkeley International Office will distribute CINTAX access codes in late February via email ◦ Berkeley International Office will offer CINTAX workshops in March & April for general tax information and requirements ◦ UCB staff cannot answer individual tax questions

44. Section 1 – Employee Information Verification Section 2 – Employer Review and Verification Section 3 – Updating and Reverification Form I-9 (Rev. 08/07/09)

45. Employee to complete Section 1 on or before 1st day of employment Employers responsibility to ensure section 1 is complete

47. British Passport UKPA 05/31/2012 1234567 I-94 - 742832036 01 D/S

48. Enter employees name in Section 1 Review document that establishes current employment authorization Complete Section 3, C. Sign and date Update work authorization date in HCM and Visa information is applicable Send completed Form I-9 to HR Records & Data Management

49. If DHS determines that you have knowingly hired unauthorized aliens (or are continuing to employ aliens knowing that they are or have become unauthorized to work in the United States), it may order you to cease and desist from such activity and pay a civil money penalty as follows:  1. First Offense: Not less than $375 and not more than $3,200 for each unauthorized alien;  2. Second offense: Not less than $3,200 and not more than $6,500 for each unauthorized alien; or  3. Subsequent Offenses: Not less than $4,300 and not more than $11,000 for each unauthorized alien.

50. IssueF-1J-1 Eligible to apply for ITIN? Yes, required for students on fellowships No, eligible for SSN based on fellowship or job Exception: J-1 Fulbright Students should apply for ITIN

51. F-1 StudentsJ-1 Students  Complete GLACIER & generate W-7 ITIN app.  Follow ITIN FAQ check list (available at BIO check-in & web)  Obtain award letter from dept, DSO letter from BIO  Visit Christine to submit application  Provide dept with ITIN after receipt  Complete J-1 Employment/Fellowship Authorization Form  Complete GLACIER  Apply for SSN  Provide dept with SSN after receipt

53.  Used by F-1 Fellowship recipients who are not employed by the University  Department HCM administrator can enter “000-00-0000” in HCM to initiate fee and fellowship payments in the meantime