PrincetonUniversityA Guide for International Students, 2004-2005
Employment
Employment is defined as any type of work performed or service provided in exchange for money, tuition, fees, books, supplies, room, food, or any other benefit. If a student does not receive any pay or other benefit for work performed, this activity is defined not as ''employment'' but as ''volunteer work.''
Categories of F-1 Student Employment
On-Campus Employment ''Incident to Status.'' Work on campus is usually permissible if it meets certain requirements. USCIS regulations state that this employment is automatically authorized for any student in lawful F-1 status. Students should check with their international student adviser for school requirements and procedures governing the authorization of on-campus employment.
Type 1: Employment by Princeton. On-campus work performed is usually acceptable, whether it is employment in a student's academic department, the library, the computing center, or the housing office, so long as the student is paid through a Princeton account.
Type 2: Other Employment on Princeton Premises. Work performed on Princeton's grounds or premises for an outside contractor or firm is considered to be on-campus employment as long as the employer provides direct services to students.
Internship with an International Organization. Students maintaining lawful F-1 status may obtain USCIS permission to engage in an internship by a recognized international organization, such as the United Nations or the World Bank. Students must maintain their F-1 student status while employed by such an organization.
Optional Practical Training (OPT). Students may be eligible to be employed in an off-campus job that is directly related to their major field of study for a total of 12 months. Students can apply for OPT for off-campus work during the summer months, or for employment immediately after graduation. Regardless of whether the employment takes place during the summer or after graduation, eligibility for OPT work authorization is limited to 12 months total. Such employment may take place at any location in the United States. Students who plan to apply for authorization to work off campus during the summer or after graduation must make an appointment to see the international student adviser, who will recommend OPT and help prepare the application.
While USCIS regulations provide a variety of opportunities for students to be employed during their time in F-1 status, working improperly or without authorization is a serious violation of their status; it is a student's responsibility to comply with all immigration regulations that apply to F-1 students. Students should, therefore, consult with their international student adviser before taking up any employment. If a student fails to comply with his or her responsibilities, he or she may not be eligible for benefits normally granted to F-1 students.
F-2 Dependents. Immigration regulations prohibit all employment for F-2 dependents (spouses and children of F-1 students).
Social Security Number/Individual Taxpayer Identification Number
All students are required to apply for a Social Security number for payment purposes. Application forms are available at registration during fall orientation; they must be presented, along with an endorsement letter from the international student adviser and the student's passport and Forms I-94 and I-20, to the Social Security representative. Early each fall, representatives of the Social Security Administration (SSA) hold a session on campus at which students can apply for Social Security numbers. If you miss this session, it will be necessary to go to the Social Security Administration in Trenton to apply.
The Social Security Administration Building is located in the Capitol Center Building (second floor), 50 East State Street, Trenton NJ 08608 (800-772-1213); it can be reached by New Jersey Transit buses #605 (to the Quakerbridge Mall) and #600 (from the Quakerbridge Mall to the corner of Front Street and North Broad Street; the SSA building is one block away). You must provide confirmation of identity in order to receive a Social Security number, and you can receive the tax benefits of tax treaties only if you have a Social Security number.
If you are not eligible to receive a Social Security number, you must get an Individual Taxpayer Identification Number (ITIN). To apply for an ITIN, file Form W-7 with the Internal Revenue Service (IRS).
Income Tax
During registration, all students are required to fill out a W-4 form for U.S. income tax purposes. Students should use their local Princeton address and not their home address; otherwise, important mail may be delayed for long periods of time.
Scholarship awards that exceed the amount of tuition and the amount spent on course-required books, fees, supplies, and equipment are considered to be taxable income. However, taxable payments made to international students on F-1 and J-1 visas may be exempt from U.S. taxes under an international tax treaty. (See IRS publications 515, Withholding on Non-resident Aliens and Foreign Corporations; and 519, U.S. Tax Guide for Aliens.) Matriculating international undergraduate students are advised at orientation of potential treaty eligibility.During the month of January all persons employed by the University, including students, receive W-2 statements showing their taxable earnings for the year and the amount withheld by the University. International students also receive Form 1042S. Students and their dependents are required to file an Income Tax Return by April 15. If the amount of taxes withheld has been greater than required, the student will receive a refund; if less, the student will have to pay additional taxes. Each March, information sessions on filing tax returns are offered for international students; Dean Herbold will notify students of the time and place by e-mail.
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