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Payroll Office

Foreign National Student Visa: F-1

Payment Restrictions

Student may receive wages subject to the employment restrictions below. Student may receive a scholarship subject to the study restrictions below. Student may NOT receive compensation as an Independent Contractor.

Study Restrictions

Students must maintain full-time enrollment as defined by the academic institution.  Part-time study must have the approval of the Designated School Official (DSO) in accordance with INS guidelines.

Employment Restrictions

Students may be employed on campus for a maximum of 20 hours per week while classes are in session.  Part-time, on campus employment is authorized by the UTSA; prior INS approval is not required.  

Students may be employed on campus for a maximum of 40 hours per week during school vacation breaks, if the student intends to enroll for the next semester.

Economic exceptions for off-campus employment must be recommended by the DSO on Form I-20 and approved by INS.  An EAD (Employment Authorization Document), issued by the INS, is required.

Student may participate in employment directly related to the student's field of study.  The employment may be in the form of:

Curricular Practical Training (CPT) - employment required for the student's degree program.  CPT requires the approval of the DSO on Form I-20ID.  EAD is not required.  The employment authorization is employer specific.

Optional Practical Training (OPT) - employment during or after completion of studies.  The total period of employment may not exceed 12 months.  OPT must be recommended by the DSO and approved by the INS.  An EAD is required which is issued by the INS.

Tax Implications

Scholarships - Qualified Scholarships are tax exempt under IRC 117 and not reported on Form 1042S, effective for scholarships payments made after 12/31/2000.  

Non-Qualified Scholarships funds are taxable.  As a withholding agent, UTSA is required to withhold 14% of the non-qualified portion of any scholarship from any student who is not eligible for tax treaty benefits.

Wages - wages for students who are not eligible for tax treaty benefits have taxes withheld at the same graduated rate applicable to U.S. Citizens.  Qualified students are not subject to FICA taxes.

Required Documentation

The following documents must be presented to the Payroll Department before any scholarship or wage payments will be issued:

Required Supporting Documentation

Item Description
1 Passport - including the I-94 Card and Visa with photo.
2 Form I-20 issued by UTSA
3 Student Employee: Social Security Number
4 Student Scholarship: either a Social Security number or an Individual Taxpayer Identification Number (ITIN)

 

Required Forms

Item  Description
1 Student Scholarship: Form W-8BEN
2 Student Employee: Foreign National Information Form
3 Student Employee: Form W-4
4 Student Employee applying for Tax Treaty Benefit: Form 8233 and applicable Attachment*

*The Payroll Office determines Tax Treaty Benefit eligibility.

 

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