F1 & J1 Students on Practical Training

Note: All abbreviations are followed by “#” and are defined in the glossary. Additional information on forms (##) and I-9 verification (###) is also provided.

International students who are enrolled in or have completed a degree program at a US college or university may be eligible for work experience in their field of study. F-1 students may be employed for up to 12 months, J-1 students for up to 18 months, or 36 months in a post-doctoral research position. UCONN does not have to file any documents (unless the student attended school here); students must get the authorization through the university they are attending. The hiring department must ensure that the job is in the student’s field of study and that the student has obtained the necessary employment authorization.
Type(s) of Payment
*Salary
*Travel reimbursement
Length of Time to Process
*F-1 – varies around the country, approximately 1-3 months. School recommends, INS must authorize
*J-1 – no INS processing, the student’s school can authorize
Length of Stay
*F-1 – up to 12 months
*J-1 – up to 18 months; up to 36 months for postdoctoral research positions
Special Conditions
*Requires no processing by UCONN hiring Department
*Some J-1 students may be subject to the two year home residence requirement (see J-1 section) and be ineligible to continue working after the training period expires
Required Document Summary
None
Forms Needed for Payment##

Salary
*Form W-4 and CT-W4, Employee’s Withholding Allowance Certificate.
*I-9, copy of passport, visa, copy of I-94 AND: F-1s: I-20, Employment Authorization Document J-1s: DS2019, and Foreign National Information Form, and sponsor’s authorization letter.
*Form 8233 Exemption from Withholding on Compensation and applicable Revenue Statement if tax treaty exemption applies.
*Social Security number

.

Travel Reimbursement
*Disbursement Voucher (for non University Employees) with attached copy of I-94 and I-20 for F-1s; DS2019 and Foreign National Information Form for J-1s.
*Travel Reimbursement form(for University Employees) with attached copy of I-94 and I-20 for F-1s; DS2019 and Foreign National Information Form for J-1 visa holders.
Tax Liability/Withholding

Social Security Tax
*FICA:
No withholding required until person is resident alien for tax purposes
Federal Tax
Salary:
Taxes are deducted based on “single” with one allowance plus contact Payroll for amounts, using standard graduated withholding tables, unless tax treaty exemption applies
Travel Reimbursement:
None at this time, under review
Payment of Services
30% withholding, unless tax treaty exemption applies
State Tax
Salary:
Taxes are deducted based on “single” with one allowance using standard graduated withholding tables, tax treaties do not apply in Connecticut.
Travel Reimbursement:
None
I-9 Verification###
F-1 – valid Employment Authorization Document issued by INS
J-1 – letter from Responsible Officer of the student’s J-1 program authorizing the specific employment at UCONN, valid I-94 and DS2019