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

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

3. F-1 Students

4. 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

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

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

7. Student Visa
Visa status
Visa number

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

9. 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

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

11. 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

12. OPT Documentation

13. OPT Documentation
OPT Recommendation

14. Employment Authorization Document

15. 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

16. STEM Fields

17. OPT Recommendation
OPT STEM Extension
OPT Recommendation

18. EAD- STEM Extension

19. 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

20. Section 1: Employee Information

21. Section 1: Employee Attestation
Jose Reyes
Jose Reyes

22. Section 2: Employer Review and Verification

23. Section 2: Employment Authorization Document (I-766)

24. Section 2: Foreign Passport and I94 without expiration date

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

26. Section 2: Certification

27. 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

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

29. J-1 Students

30. 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

31. DS-2019
SEVIS ID
Program Dates

32. 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

33. DS-2019
SEVIS ID
Academic Training
Academic Training

34. 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

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

36. 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

37. 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

38. 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)

39. Info Sheet/ Cover Page

40. ITIN – W7 Application

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

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

43. Social Security Card

44. 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

45. SSN Employer Template

46. 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

47. Office of International Affairs
Questions?
Office of International Affairs
Dana Bouche, International Student Adviser ,
Payroll Services
Lerone Moore, Foreign Tax Analyst ,
Angie Gleghorn, Payroll Manager ,

48. 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