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Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Nonresident Alien Students
If you are a nonresident alien temporarily admitted to the United States as a
student, you generally are not permitted to work for a wage or salary or to
engage in business while you are in the United States. In some cases, a student
admitted to the United States in �F-1,� �M-1,� or �J-1� status is granted
permission to work. Social security and Medicare taxes are not withheld from pay
for the work unless the student is considered a resident alien.
Any student who is enrolled and regu larly attending classes at a school may be
exempt from social security and Medicare taxes on pay for services performed for
that school.
The U.S. Citizenship and Immigration Services (USCIS) permits on-campus work for
students in �F-1� status if it does not displace a U.S. resident. On-campus work
means work performed on the school�s premises. On-campus work includes work
performed at an off-campus location that is educationally affiliated with the
school. On-campus work under the terms of a scholarship, fellowship, or
assistantship is considered part of the academic program of a student taking a
full course of study and is permitted by the USCIS. Social security and Medicare
taxes are not withheld from pay for this work unless the student is considered a
resident alien.
Students in �F-1� status may be permitted to participate in a curricular
practical training program that is an integral part of an established
curriculum. Curricular practical training includes work/study programs,
internships, and cooperative education programs. In this case, the educational
institution endorses the Form I-20. Social security and Medicare taxes are not
withheld from pay for this work unless the student is considered a resident
alien.
Employment due to severe economic necessity and for optional practical training
is sometimes permitted for students in �F-1� status. Students granted permission
to work due to severe economic necessity or for optional practical training will
be issued Form I-688B or Form I-766 by the USCIS. Social security and Medicare
taxes are not withheld from pay for this work unless the student is considered a
resident alien.
Students in �M-1� status who have completed a course of study can accept
employment for practical training for up to 6 months and must have a Form I-688B
or Form I-766 issued by the USCIS. Social security and Medicare taxes are not
withheld from �M-1� students� pay for these services unless the student is
considered a resident alien. In all other cases, any services performed by a
nonresident alien student are not considered as performed to carry out the
purpose for which the student was admitted to the United States. Social security
and Medicare taxes will be withheld from pay for the services unless the pay is
exempt under the Internal Revenue Code.
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