Employment Tax Information for International Students by ves88494


									Employment & Tax Information
  for International Students

              Presented by:
   Catherine Scott & Angela Resendez,
          Immigration Advisors
     International Student & Scholar
Prerequisite to Employment:
  Maintaining your status

   Students must be in valid status to
       be eligible for immigration
    benefits, including employment
    Maintaining Status

 Enroll as a full-time student at UT
 Keep documents current
 Process extensions, changes of level/major,
  &           transfers on time
 Limit on-campus employment to 20 hours
  (during long semesters)
 Update your address through UT Direct within
  10 days of any change.
 Don’t work off-campus without authorization
    Immigration Documents
• Passport
   • Keep it valid
• Visa
   • Valid for entry purposes
• I-20/DS-2019
   • Reflect your current program level & major
   • Keep it valid
• I-94
   • D/S means “Duration of status”
• Reminder: Keep copies of your documents and save
  your original documents for the future
F-1 Employment
 Employment Options

• On-campus employment
  - 20 hours/wk during long
  - not limited during vacation periods

• Curricular Practical Training (CPT)

• Optional Practical Training (OPT)
Curricular Practical Training

• Integral part of the established
  curriculum (i.e. required or credit
• Course credit will be received
  during the semester that the
  internship is held - summer
  semester exception
• CPT is employer & date specific
Curricular Practical Training

 • The employment is authorized by
   the Immigration Advisors at
   International Student & Scholar
   Services (ISSS)
 • The work authorization must be
   noted on the I-20 before the
   employment begins.
Documents for the Application

  • I-20 (original)
  • Passport/Form I-94
  • Authorization form signed by
    Graduate Advisor/Internship
  • Letter from employer
  • No fee!
Optional Practical Training
Optional Practical Training

• Employment related to the
  student’s academic program, but
  not required for the program

• Application made to the U.S.
  Citizenship and Immigration
  Service (allow 3 months processing
 When OPT can be used

• Part-time while school in session
• Full-time/part-time during student’s
  annual vacation and when school is
  NOT in session
• Full-time after completion of all course
  requirements for the degree
• Full-time after completion of the course
  of study
  Requirements for OPT

• Must have been in lawful status for one
  academic year (includes reinstated
• Those who have restored student status
  by making a new entry to the U.S. must
  again be in status for one academic
• No specific job offer is required -
  employment in major field of study
          Time Factors
• OPT is granted for a   • Must be completed
  maximum of 12            within 14 months of
  months for every         graduation
  degree level           • Once OPT has been
• Cannot be applied        recommended,
  for earlier than 120     dates cannot be
  days before              changed
  graduation             • Part-time is 20 hrs
• Must be applied for      per week; full-time is
  by the official          21 hrs or more per
  graduation date!         week
Documents for the Application

  •   Form I-765            • Two USCIS “Green
                              Card” photos with
  •   $120 filing fee
                              name and I-94
  •   I-20 (original)         number printed on
  •   Passport                back
  •   Form I-94             • Letter of graduation
  •   Copies of any prior     or completion of
      EAD cards               course requirements
                              (from advisor or
                              Office of the
Employment Authorization
    Document (EAD)
J-1 Employment
      J-1 Employment

• Can work on campus only if sponsored
  by UT. For individuals not sponsored
  by UT, a letter is needed from their
  sponsor authorizing on-campus
• On-campus employment is limited to 20
  hours/wk during fall & spring semesters.
• Academic Training for off-campus work
    Academic Training
• Maximum of 18 months, or length of
  academic program, whichever is shorter
• Can be used during the course of study or
  upon completion of degree objective
• May receive additional 18 months if
  participating in a postdoctoral research
  program at an academic or research
• Must apply by the completion of course of
• Authorized for a specific employer, cannot
  change employers without prior authorization
Documents necessary to apply
   for Academic Training
  • Passport, I-94, DS-2019
  • Letter from academic advisor
    recommending and explaining the goals
    of the academic training
  • Copy of letter from prospective
  • May need extension of DS-2019,
    especially if your current form will expire
    during the academic training period
Authorization for Academic

 • Will receive a letter from an immigration
   advisor indicating your name, place of
   employment and dates of employment
 • Note that Academic Training always deducts
   at a full-time rate.
 • May also receive a new DS-2019 for the
   extended period of time
 **There is no part-time Academic Training
Travel and Reentry
    Travel and Reentry
• Valid visa & passport for re-entry
• I-20/DS-2019 endorsed for travel
• OPT card, employment letter or employer
  correspondence, if applicable
• Academic Training employment letter & letter
  of authorization, if applicable
• Valid visa for third country, if required
• Transcript/Enrollment letter
• Financial Support Letters
• Documentation regarding any reduced course
     Travel and Reentry

• Contact your consulate or embassy for travel
• If you need a visa, look at the U.S. Consulate
  website where you will be renewing your visa
  for any advisories and talk to an immigration
  advisor about the risks, especially if you’re on
  post-completion practical or academic
     Travel and Reentry

• Before graduation, follow the same
  procedures for travel
• After graduation, travel is not advised while
  an OPT application is pending
• While you are on CPT or OPT, you are still
  considered an F-1 student
• While you are on Academic Training, you are
  still considered a J-1 student
Tax Information
   Tax Website/Seminar

• www.utexas.edu/international/taxes
• Determine filing status, print W-2 (UT only),
  download forms, read step-by-step
  instructions, view examples, read Frequently
  Asked Questions (FAQs)
• Tax seminar (China) 3/9/04, 6-8pm, Burdine
  216 (please bring your own forms)
• Tax help schedule also available on the
             Tax Help
If you need more help...
• VITA walk-in sessions
   (you must have the forms filled out)
   - IO Lobby, Mon. - Fri. 4 - 5 pm
     Feb. 10th - April 15th
• VITA appointments
   (step-by-step instructions)
    call 471-1211 for appointments
   - IO Lobby, Mon. & Thurs. 5:30 - 7:30 pm
     Feb. 17th - April 14th
   More tax information

• You must have all of your tax forms that
  you have received in the mail to
  complete your taxes (W-2 forms, 1042-
  S, 1099, etc.)
• Even if you earned no income in 2003,
  you still must file form 8843. Your
  dependents (F-2s & J-2s) must also file
  this form.
Immigration Law Seminar
Immigration Law Seminar

• Presented by the International Student
  & Scholar Services Office & David
  Swaim, Immigration Attorney
• Get information about: CPT & OPT, H-
  1B & Permanent Residency
• Ask questions!!!
• Where/When?
  - Gearing 105
  - Tuesday, February 24th, 6:00 to 8:30
  How can I get
more information?
ISSS Website Addresses
• International Office:
• http://www.utexas.edu/international/
• Our “Virtual Immigration Library” with all of our
  handouts and links:
• http://www.utexas.edu/international/cs/library
• Important Immigration Updates:
• http://www.utexas.edu/international/isss/immi
International Office Newsletter
E-mailed to students the first Monday of each Month
Find up-to-date information on
           UT Direct
  International Student and
Scholar Services Office Hours
    • Monday     9:00 - 5:00
    • Tuesday    1:00 - 5:00
  • Wednesday      9:00 - 5:00
    • Thursday   9:00 - 5:00
    • Friday     9:00 - 5:00
Int’l Student and Scholar
       Services Staff
          Deane Willis, Director

          Immigration Advisors:
Teri Albrecht      teri@mail.utexas.edu
Beverly Heyen      beverlyh@mail.utexas.edu
Maka Hutson        maka@mail.utexas.edu
Shannon Kawa       shannonk@mail.utexas.edu

Angela Resendez   angr@mail.utexas.edu
Catherine Scott   cpscott@mail.utexas.edu
Sarah Stalls      sarahstalls@mail.utexas.edu

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