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Payroll Training for Administrators F1 and J1 students. Office of International Affairs Financial Services - Payroll September 13, 2013. Agenda. F-1 Students. F-1 Students: On Campus Employment. Eligibility If a student is maintaining status he is eligible to work on campus - PowerPoint PPT Presentation
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Payroll Training for Administrators F1 and J1 students
Office of International AffairsFinancial Services - Payroll
September 13, 2013
Agenda
2
F1 Student Employment Options
J1 Student Employment Options
Individual Taxpayer Identification Number (ITIN)
Social Security Application Process and Eligibility
3
F-1 Students
EligibilityIf 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 sessionCan work more than 20/week during official school breaks
4
F-1 Students: On Campus Employment
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Entry Stamp must include:1. visa status (F-1 or J-1) 2. D/S for “Duration of Status”
I-94 Form
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Class Admission = (F-1 or J-1) Admit Until Date = D/S (Duration of Status)
I-94 Electronic Record
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Student Visa
Visa number
Visa status
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F-1 Student- I-20
End date
Start date
SEVIS ID
Entry stamp
• DefinedAuthorization 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 timeEmployer specific
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F-1 Students- CPT
10
End date
SEVIS ID
Entry stamp
I-20 with CPT Authorization
Employment Information
• DefinedAuthorization 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 timeEmployment vs Employer specific
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F-1 Students- OPT
OPT Documentation
OPT Documentation
OPT Recommendation
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Employment Authorization Document
• DefinedAuthorization 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 USCISMust 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 timeEmployment vs Employer specific
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F-1 Students- OPT- STEM
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STEM Fields
OPT Recommendation
OPT Recommendation
OPT STEM Extension
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EAD- STEM Extension
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
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Payroll Forms – F1 Students
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Section 1: Employee Information
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Section 1: Employee Attestation
Jose ReyesJose Reyes
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Section 2: Employer Review and Verification
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Section 2: Employment Authorization Document (I-766)
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Section 2: Foreign Passport and I94 without expiration date
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Section 2: Foreign Passport and I94 without expiration date
I-20 DS-2019
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Section 2: Certification
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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
28
F1 Student Employment Options
J1 Student Employment Options
Individual Taxpayer Identification Number (ITIN)
Social Security Application Process and Eligibility
29
J-1 Students
• EligibilityIf 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 sessionCan work more than 20/week during official school
breaks
30
J-1 Students- On Campus Employment
31
DS-2019
SEVIS ID
Program Dates
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J-1 Students- Academic Training
• DefinedAuthorization for continuing student to work off campus
• Purpose To gain experience in their field of study
• ProcessStudent’s international office provides authorization
• LimitationsHours part time vs. full timeEmployer specific
33
Academic Training
SEVIS ID
Academic Training
DS-2019
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
34
Payroll Forms – J1 Students
Agenda
35
F1 Student Employment Options
J1 Student Employment Options
Individual Taxpayer Identification Number (ITIN)
Social Security Application Process and Eligibility
• 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
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Individual Taxpayer Identification Number (ITIN)
1. Student meets his/her international student adviser by appointment
2. Student brings all completed documentation to appointment3. OIA Adviser review and collects documentation to send to
IRS for processing - Processing time: 4-6 weeks
4. Student presents signed W-7 to administrator for payroll
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ITIN Application Process
• 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)
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ITIN Application- Documentation
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Info Sheet/ Cover Page
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ITIN – W7 Application
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W-8 Ben-S: Treaty or no Treaty??
Agenda
42
F1 Student Employment Options
J1 Student Employment Options
Individual Taxpayer Identification Number (ITIN)
Social Security Application Process and Eligibility
43
Social Security Card
On- Campus Employment1. J-1 &F-1 students must obtain employment 2. J-1 & F-1 students must present employer letter to OIA
for a signature. 3. Student presents documents to SSA to apply for SSN 4. Must wait 10 days after arrival, if a new student
https://internationalaffairs.uchicago.edu/page/how-do-i-apply-social-security-number
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Student Statuses
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SSN Employer Template
OFF- Campus EmploymentF-1 CPT
I-20 with CPT authorization & job offer letter*job cannot begin more than 30 days out
F-1 OPT1-20 with recommendation & Valid EAD
*do not need a job offerJ-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
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Student Statuses
Office of International AffairsDana Bouche, International Student Adviser702.7752, [email protected]
Payroll Services
Lerone Moore, Foreign Tax Analyst834.2672, [email protected]
Angie Gleghorn, Payroll Manager702.5989, [email protected]
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Questions?
Office of International Affairs
October 10; 9:00amUnderstanding 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; 2:30pmJ-1 scholar status training for HR administrators
November 12; 9:00amUnderstanding F-1 Status Work Authorization: OPT &STEM; Change of Status from F-1 to J-1 and F-1 to H1B
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Upcoming Autumn Quarter Workshops
