Payroll Training for Administrators F1 and J1 students

Office of International AffairsFinancial Services - Payroll

September 13, 2013

Agenda

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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

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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

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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

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J-1 Students- On Campus Employment

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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

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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

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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

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F1 Student Employment Options

J1 Student Employment Options

Individual Taxpayer Identification Number (ITIN)

Social Security Application Process and Eligibility

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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, dbouche@uchicago.edu

Payroll Services

Lerone Moore, Foreign Tax Analyst834.2672, leronemoore@uchicago.edu

Angie Gleghorn, Payroll Manager702.5989, gleghorn@uchicago.edu

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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