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Payroll Office

Foreign National Student Visa: J-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 Restriction

Student must maintain full-time enrollment as defined by the academic institution. 

Part-time study must have the approval of the DSO (Designated School Official) in accordance with INS guidelines.

Employment Restrictions

Student may be employed on campus for a maximum of 20 hours per week with prior written authorization from the Responsible Officer (RO) of their designated program.   Prior INS approval is not required.  

Student may work off campus under limited circumstances provided they have obtained prior written authorization from the RO. Employment does not require additional permission from the INS or an EAD.  The 240 day rule applies (see glossary).  

Tax Implications

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

Non qualified scholarships are taxable.  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 DS-2019 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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