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One of the first questions many students ask upon arrival to ɫɫ�� Michigan University is, “May I work in the United States?”

As an international student, there are very specific regulations regarding employment. Before beginning any job search ɫɫ�� recommends that students explore the employment options available based on immigration status. Once aware of the big picture, there are many resources at ɫɫ�� to help students gain experience in their field of study and eventually find a job that is right for them.

Please read all sections below for a comprehensive overview of employment opportunities.

• On-campus employment
• Optional Practical Training
• Curricular Practical Training
• Off-campus employment: J-1
• J-2 Dependent employment
• On-campus job resources
• Taxpayer identification numbers
• Taxes

On-campus employment

F-1 Students

F-1 Students who meet the following eligibility criteria may work on campus:

• Full-time student in a ɫɫ�� degree program.
• Have a valid, activated SEVIS Form I-20 from ɫɫ��.
• Have a valid, unexpired passport.
• Have an I-94 arrival/departure record marked “F-1 D/S.”

There is no waiting period before F-1 Students are allowed to accept an on-campus job. 

J-1 Students

J-1 Students in a degree program must apply for work authorization through International Student and Scholar Services (I3S) before working on campus.

J-1 Students who meet the following eligibility criteria may work on campus:

• Full-time student in a ɫɫ�� degree program.
• Have a valid, unexpired DS-2019 from ɫɫ�� or another outside sponsoring exchange visitor organization authorizing the students to engage in full-time studies at ɫɫ��.
• Have a valid, unexpired passport.
• Have an I-94 arrival/departure record marked “J-1 D/S.”
• Have a letter from a J-1 sponsor specifically authorizing the student to engage in on-campus employment at ɫɫ��. J-1 Students sponsored by ɫɫ�� must apply for and obtain this authorization letter from I3S; all other students must obtain this letter from their sponsoring organization.
• Report employment information to I3S.

Students may not engage in on-campus employment if any of the criteria below apply:

• They are not registered as a full-time student or, if working during the summer term, they do not intend to register for the upcoming fall semester.
• They have graduated or taken a leave of absence and do not intend to begin a new program at ɫɫ�� in the next available semester.
• They do not have valid documents, as listed above.
• The on-campus job is coded as federal work-study.

Restrictions on hours and locations for on-campus employment

• Employment is limited to part-time positions during the school year; full-time positions are permitted during official vacation periods. For hourly positions, part-time employment is a maximum of 20 hours per week; full-time employment is over 20 hours per week.
• Employment may take place at any ɫɫ�� office or department. On-campus employment also includes graduate or teaching assistantships.
• Students will need to apply for a Social Security number to get paid by ɫɫ��. Read the instructions on applying for an SSN once employment has been secured.

For more information about student employee payroll and tax information, visit the student employee area of ɫɫ��'s Human Resources site.

Off-campus employment: F-1 Students

F-1 Students interested in off-campus employment may be eligible for Optional Practical Training, Curricular Practical Training, or work with an international organization. To be eligible for one of these benefits, a student must be in F-1 status for at least one academic year.

Optional Practical Training

• Optional Practical Training is a benefit available to F-1 Students who are completing a degree in the U.S. and who have been lawfully enrolled on a full-time basis for at least one academic year.

• OPT is intended to provide hands-on practical work experience complementary to the academic program. An F-1 Student is eligible for a maximum of 12 months (certain science, technology, engineering and mathematics students may be eligible to apply for an additional 24-month STEM extension provided the employer participates in E-verify). The student is granted one initial 12-month period of OPT per each higher degree level—one for undergraduate, one for master's and one for Ph.D. For example, a student who obtains two masters degrees will only be given one period of OPT.

• OPT is very flexible. The employment can be anywhere in the U.S. and can be for any company or organization as long as it is related to the field of study and appropriate to the degree level. OPT employment can be paid or unpaid.

• The OPT period may be completed during pre-completion or post-completion of the degree; however, most students choose to use their OPT after graduation.

• Pre-completion OPT employment is available while classes are in session, allowing part-time employment of up to 20 hours a week while maintaining full-time enrollment at ɫɫ��. It is important to note that part-time, pre-completion OPT is deducted from the available training at one-half the full-time rate. Thus, two months of part-time training would count as a one-month deduction from the available 12 months. Pre-completion OPT is deducted against the total 12-month allotment. Students who apply for pre-completion OPT will be ineligible for the STEM extension and cap-gap benefits.

• Post-completion OPT must be full-time employment of more than 20 hours per week; students are not allowed to have more than 90 days of unemployment in the 12-month period.

• While on OPT, individuals are still considered to be F-1 Students at ɫɫ�� even though they may be working elsewhere in the U.S. Therefore, students on OPT are required to report that they are employed to I3S within 10 days of the work start date using the Data Validation Report form. Students on OPT are also required to report to I3S within 10 days whenever they experience a change in name, address or employment information.

The Data Validation Report form, Post-Completion Optional Practical Training Application Request form and Optional Practical Training STEM Extension Request form are accessible on the Forms page. 

Optional Practical Training workshops are offered monthly for F-1 Students at ɫɫ�� Michigan University. See the International Student and Scholar Services (I3S) front desk on the third floor of Faunce Student Services to reserve your spot today. Registration is required. For more information, contact I3S at @email or (269) 387-5865. Students should view dates for upcoming Optional Practical Training Workshops.

Curricular Practical Training

Curricular Practical Training is defined as employment that is an integral part of a student’s curriculum, including alternate work-study, internship, cooperative education, or any other type of required internship or practicum that is offered by sponsoring employers through cooperative agreements with the school. CPT for F-1 Students is intended to provide work experience as an integral part of a student’s academic program, prior to completion of that program.

Types of CPT

1. Required by the degree program: Training that is a core requirement of all students in the degree program meets the requirements for CPT.
2. Not required by the degree program: Training that is not required by the degree program, but that meets the requirements for CPT because the work is an integral part of the program of studies and the student will receive academic credit for the employment experience. Students can either sign up for an internship class or connect CPT to a relevant class being taken during that semester.

Eligibility

• Students who have been lawfully enrolled full time for one academic year, which is two full semesters (example: spring and summer I and II, or fall and spring), may apply to participate in this type of training. Graduate students in programs that include immediate, mandatory training are not bound by the one academic year in full-time status requirement as long as such employment is required from everyone in the program as part of the degree requirements.
• The student must have a job offer to be eligible for CPT, since the CPT employment authorization will be position and employer specific. If there are any changes in the terms and conditions of the CPT, contact I3S immediately because a new CPT authorization might be necessary.
• During the school year, F-1 Students must be enrolled full time to be authorized for CPT. Students may participate in full- or part-time CPT during the annual vacation semester and are required to register for at least one class that is directly related to CPT. Students may not take a reduced course load and then apply for CPT, except: (1) when a master's or Ph.D. student has completed all coursework excluding thesis; or (2) when a student is in his/her last semester before graduation and is getting the balance of credits for the degree program.
• Students who are finished with the program requirements but who delay graduation to make use of CPT will not be granted CPT.

Additional CPT information

• Although authorized part-time (20 hours or less per week, not an average of 20 hours a week) CPT employment is permitted with no penalties until completion of a degree, students who have received one year or more of full-time CPT (21 hours or more per week) are ineligible for Optional Practical Training, which is typically used immediately after graduation.

• CPT is authorized on a semester basis. Should the student require additional time past the current CPT end date, they will need to reapply with new required documentation.

• If CPT will be completed during the last semester, the student must have at least one other remaining degree-required course to register for, in addition to the CPT course.

• Students are authorized to work for specific dates of employment, which are stated on the I-20. A student may not begin before the start date or continue working after the end date. If it is expected that the student will need to work beyond the end date, they must reapply for CPT and be approved by I3S. If they work beyond the end date, they will be working illegally and could lose future immigration benefits.

The Curricular Practical Training Request form and Curricular Practical Training Workshops schedule are accessible on the Forms page.

Off-campus employment: J-1

Academic Training

Academic Training is flexible in format and offers a variety of employment situations to supplement the academic program in the U.S. as a J-1 Student. Academic Training is available before completion of the program of study, as well as afterward. J-1 Students in non-degree programs are also eligible for AT. Prior written authorization by an I3S immigration advisor is required.

Conditions

• Student's primary purpose in the U.S. must be study rather than Academic Training.
• Students must be in good academic standing.
• Proposed employment must be directly related to the major field of study.
• Throughout Academic Training the student must maintain permission to stay in the United States in J-1 Student status, and apply for extensions as necessary.
• Student must maintain health insurance coverage for self and any J-2 Dependents.
• Cannot do post-completion Academic Training in aviation or medical fields.

Limitations

• Employment may be authorized for the length of time necessary to complete the goals and objectives of the training, provided the amount of time is approved by both the academic advisor and an I3S immigration advisor. It may not exceed the period of full course of study or 18 months, whichever is shorter. Post-doctoral training may last up to 36 months for students who have earned a Ph.D. Additional AT beyond the 18- or 36-month limit is allowed only if it is required by the degree program.
• Part-time employment for AT counts as full-time employment.
• Earning more than one degree does not increase the amount of time available for AT.

After completion of program of study

• Academic Training following completion of the program of study must involve paid employment, unless a student can verify adequate financial support during the terms of AT.
• Obtain a written offer of appropriate employment and present a copy to an I3S immigration advisor prior to the program completion date (or before the DS-2019 end date, whichever is earlier), or they will lose eligibility for AT after completion of studies. In any event, do not let the DS-2019 expire.
• If planning to leave the U.S. after completing the program of study and re-entering the country for J-1 Academic Training, employment authorization must be obtained before leaving the U.S.

The J-1 Academic Training form is accessible on the Forms page.

J-2 Dependent employment

• J-2 employment may be authorized by the United States Center for Immigration Services for the duration of the J-1 principal’s authorized stay as indicated on the arrival/departure record and Form DS-2019, or a period of four years, whichever is shorter. However, the Employment Authorization Document is usually issued for a 12-month period and has to be renewed once a year.

• J-2 Dependents are eligible to apply for permission to work from USCIS through a Form I-765 Application for Employment Authorization. The J-2 Dependent may begin employment only after having received the approved Employment Authorization Document from USCIS.

• The regulation states that employment may not be granted when the earnings are to be used to support the J-1 visa holder; the earnings must be used for the family’s customary recreational and cultural activities and those related to travel.

On-campus job resources

is a Web-based employment service that offers a variety of online job listings, including full-time, part-time, internship, seasonal and temporary jobs. Students can use the Handshake site features to:

• Search and apply for jobs.
• Sign up for on-campus interviews and events.
• Publish resumes online or search resume books.

Career and Student Employment Services specializes in partnering with employers to provide career development opportunities for students and alumni. Support services and programs focus on finding employment, exploring options and career management. Employment services include:

• Career advising
• Career events
• Career planning and assessment
• Internships/cooperative education
• Mentor programs
• Student employment

WebCheck is available for ɫɫ�� student employees through the portal. The WebCheck link appears on the Student Services tab, under the Career Development and Employment Resources channel. It will default to the Student Services tab, or can be added to any tab within Goɫɫ��.

Taxpayer identification numbers

Individual Taxpayer Identification Number

An ITIN is a tax processing number issued by the U.S. Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit (example: 9XX-7X-XXXX). The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number, but who do not have and are not eligible to obtain a Social Security number from the Social Security Administration. ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax return and payment responsibilities under the Internal Revenue Code. ITINs are for federal tax reporting only and are not intended to serve any other purpose. An ITIN does not authorize work in the U.S. and is not a valid identification outside the tax system.

Who needs an ITIN?

The IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and who do not qualify for a Social Security number. An ITIN is also required for non-resident aliens required to file a U.S. tax return just to claim a refund of tax under the provisions of a U.S. tax treaty. Examples of individuals who need ITINs include:

• A nonresident alien student, professor or researcher who is required to file a U.S. tax return but is not eligible for a Social Security number.
• A U.S. resident alien (based on the substantial presence test—days present in the U.S.) filing a U.S. tax return and is not eligible for a Social Security number.
• A dependent or spouse of a non-resident alien visa holder not eligible for a Social Security number.
• Dependent or spouse of a U.S. citizen/resident alien not eligible for a Social Security number.

For more information about ITINs, visit the page.

Social Security number

A Social Security number is a unique, nine-digit taxpayer identification number used for taxpayer identification, income reporting and record-keeping purposes. The Social Security Administration issues numbers to all U.S. citizens and permanent residents and to eligible foreign nationals. Eligibility to apply for a Social Security number is dependent on one’s eligibility for employment in the U.S.

Who needs an SSN?

Everyone who is employed in the U.S. must have a Social Security number. An SSN may be assigned to a foreign national authorized to work in the U.S. Once issued, the number is valid for a lifetime. If a student has been issued a number previously, do not apply for another; doing so will likely cause confusion in tax records. If they do not have an SSN, they will need to visit one of the to apply.

U.S. employers withhold Social Security and Medicare taxes from workers’ wages. In general, Social Security taxes are not withheld for students and scholars on F-1/J-1 status who are nonresidents. However, individuals filing as residents for tax purposes will have Social Security tax withheld. F-1/J-1 Students generally are considered nonresidents for tax purposes for their first five years in the U.S. J-1 Scholars are generally considered nonresidents for tax purposes for their first two years in the U.S. An SSN is used to report wages to the U.S. government and to determine eligibility for Social Security benefits.

The immigration status of all nonimmigrant applications for SSNs must be verified by the Department of Homeland Security. Processing time for a new SSN may take several weeks.

If a student has been offered an on-campus job with proper approval they may start working without an SSN, but they should immediately apply for one.

The Obtaining a Social Security Number document is accessible on the Forms page.

Taxes

This is general information and not intended to be tax advice. Students and scholars should consult with a tax professional for individual tax advice.

Federal taxes

If students or scholars are visiting the U.S. on an F, J, M or Q visa and are classified as nonresidents for U.S. tax purposes, they are required to file tax returns each year if they have any income subject to U.S. income tax. Additionally, if they are exempt individuals (explained under determining tax residency below), they are required to file Form 8843 regardless of income.

Forms required to file

• Form 1040NR: U.S. Nonresident Alien Income Tax Return or, if qualified, Form 1040NR-EZ: U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents.
• Exempt individuals: File Form 8843: Statement for Exempt Individuals and Individuals with a Medical Condition. This does not mean a student is exempt from paying U.S. taxes, but that they are exempt from the substantial presence test for determining residency status (see determining tax residency below). They must file Form 8843 even if they are not required to file an income tax return.

If a student received wages subject to U.S. tax withholding, the due date for filing the tax return is April 15 of the following year. If a student did not receive taxable wages during the year, the due date for filing the tax return is June 15 of the following year. The Form 1040NR or Form 1040NR-EZ (including Form 8843) must be sent to the IRS.

Note: It is recommended that you make and maintain photocopies of the completed tax return and all attachments for at least three years.

Determining tax residency

There are special rules used to determine tax residency for F-1/J-1 Students. For tax purposes, U.S. tax law divides individuals into residents or non-residents, which is not necessarily the same as residency status defined by immigration law. Under tax law, residents follow the same rules as U.S. citizens, but there are special rules for non-residents. There are also special rules that apply specifically to F-1 Students and J-1 Students who are non-residents for tax purposes.

In general, for international students and their dependents in F or J status, tax residency is determined as follows:

• In U.S. for five calendar years or less, file tax forms as non-residents.
• In U.S for more than five calendar years, file tax forms as residents.

Comprehensive information is available in IRS Publication 519—U.S. Tax Guide for Aliens, which may be accessed on the website or by calling (800) TAX-FORM (829-3676) to request that a copy be mailed to the student. The first few pages of Publication 519 explain the two tests for determining whether the student is a resident or nonresident alien: Green Card Test and Substantial Presence Test

If a student is temporarily in the U.S. on an F/ J visa and has been present in the U.S. for no more than five calendar years, he or she is an exempt individual per the substantial presence test. An exempt individual is someone whose days in the U.S. are not counted toward the substantial presence test, not someone who is exempt from paying taxes. Exempt individuals are nonresident aliens until they are no longer exempt individuals, or until they receive permanent residency (Green Card) status.

If a student is employed at the University (or elsewhere), they will receive Form 1042S provided by the employer. It is the student's responsibility to determine if they are required to file a tax return.

• Form 1042S is used for reporting the taxable wages and any taxes withheld from the student's wages, and wages exempt from tax due to a tax treaty.
• Other types of income that a student receives may also be reported to them on the Form 1042S after the end of the calendar year in which they were paid the income.

State taxes

If required to file a federal tax return, a student should also file a Michigan tax return (Form MI-1040). Those individuals considered nonresidents for federal tax purposes (those required to file form 1040NR or 1040NR/EZ) should file a Michigan tax return as a nonresident of Michigan. Michigan tax forms are accessible via the .

Income of nonresidents subject to Michigan income tax includes:

• Salary, wages and other employee compensation for work performed in Michigan.
• Business income from business activity in Michigan.
• Rent and royalty income from real and tangible personal property located in Michigan.
• Capital gains/losses from the sale of real or personal property located in Michigan.
• Patent or copyright royalties if patent or copyright is used in Michigan.
• Michigan lottery winnings.
• Michigan casino and horse track winnings.

Tax Obligations for International Students and Scholars

As an institution of higher education, the staff in the Haenicke Institute for Global Education are not authorized to offer tax preparation services or advice. Therefore, staff cannot answer specific tax questions or help you prepare your tax forms. Ultimately, it is your responsibility to meet your tax obligations and do so accurately. Failure to file tax forms is a violation of United States law and may jeopardize your future status in the U.S. Helpful information on tax requirements for international students and scholars is provided by the Department of Homeland Security's .

The Haenicke Institute for Global Education has received positive feedback from international students and scholars who have used , an online preparation service for international students and scholars. Other tax preparation services might be available to students and scholars through banks, local accountants and online.

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