Lana Oconnell
International students seeking employment in the United States must navigate various regulations and requirements, including those related to social security. While a Social Security Number (SSN) is not mandatory for non-work purposes, it is crucial for employment. International students on F-1 or J-1 visas who are employed by their universities or working on-campus are advised to apply for an SSN, which serves as a means for employers and employees to report earnings for tax purposes. Understanding the eligibility criteria, application process, and exemptions is essential for international students aiming to secure valid social security for employment in the US.
| Characteristics | Values |
|---|---|
| Social Security Number Requirement | Not required for a driver's license, cell phone, credit card, insurance, admission to an academic institution or other “non-work” reasons. |
| Social Security Number Application | Apply in person at a local Social Security Administration office. |
| Documents Required | ISS On-Campus Employment Authorization/SSN Eligibility Letter, I-94 card, a copy of the J-1 admission stamp in the passport, an employment offer letter from the department/hiring office. |
| Time Taken for Processing | 2-4 weeks. |
| Taxes | Aliens performing services in the United States as employees are liable for U.S. Social Security and Medicare taxes. |
| Self-Employment | Immigration laws of the United States do not permit nonimmigrants to earn self-employment income in the United States. |
| Exemptions | Students employed by a school, college, or university where the student is enrolled at least half-time. |
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What You'll Learn
- International students with F-1, J-1, or M-1 status are exempt from Social Security Tax
- International students with employment authorization can apply for a Social Security Number (SSN)
- International students can work without an SSN if their employer follows certain instructions
- International students are liable for Social Security and Medicare taxes if they are employees in the US
- International students can apply for an Individual Taxpayer Identification Number (ITIN) if they are not eligible for an SSN
International students with F-1, J-1, or M-1 status are exempt from Social Security Tax
International students with F-1, J-1, or M-1 status are exempt from Social Security and Medicare Taxes as long as they are non-resident aliens. The United States Internal Revenue Service (IRS) defines non-resident aliens as individuals who have been in the country for less than five calendar years and are in the country on a temporary basis. These students are classified as nonimmigrants and are not permitted to earn self-employment income in the United States.
International students with F-1, J-1, or M-1 status who are non-resident aliens are exempt from Social Security and Medicare Taxes on wages paid to them for services performed within the United States. This exemption is provided by the Internal Revenue Code (IRC) and the Social Security Act. The IRC defines a non-resident alien as an individual who has not met the "Substantial Presence Test" and is not a resident of the United States under the residency rules of IRC section 7701(b). The "Substantial Presence Test" takes into account the number of days an individual has been present in the United States over a period of time to determine their residency status for tax purposes.
It is important to note that this exemption from Social Security and Medicare Taxes only applies to non-resident alien students with F-1, J-1, or M-1 status who are performing services for their school, college, or university, and who are enrolled at least half-time. The employment must be incidental to and for the purpose of pursuing a course of study. Off-campus jobs or working for other employers do not qualify for this exemption.
Additionally, international students with F-1, J-1, or M-1 status who become resident aliens are no longer exempt from Social Security and Medicare Taxes. A foreign student becomes a resident alien for tax purposes if they have been in the United States for more than five calendar years and meet the "`Substantial Presence Test". At this point, they become liable for the same Social Security and Medicare Taxes as U.S. citizens.
To summarize, international students with F-1, J-1, or M-1 status are exempt from Social Security and Medicare Taxes as long as they are non-resident aliens performing services for their educational institution and meeting the other criteria mentioned. However, once they become resident aliens, they lose this exemption and become subject to the same tax liabilities as U.S. citizens.
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International students with employment authorization can apply for a Social Security Number (SSN)
F-1 students who have secured on-campus employment, are receiving for-service fellowships, or are working off-campus with OPT or CPT can apply for an SSN. Additionally, F-1 students need to obtain valid employment authorization before applying for an SSN. This can include on-campus employment, for which they must obtain a letter from their university department confirming that they have been offered an on-campus job.
International students at Teachers College, Columbia University, can submit a Social Security Letter Request via TC-Compass. They must also provide evidence of authorized on-campus or off-campus employment to apply for an SSN. Students at the University of Washington are advised to wait 2-3 weeks after arriving in the US before applying for an SSN. They must complete the social security application online and then visit their local SSA office to show their documents in person.
International students at Yale University in F-1 or J-1 visa status who are being paid by the university are advised to apply for an SSN as soon as possible. The application process takes 3-4 weeks. Students should report their SSN to their school registrar in person and not via email or phone.
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International students can work without an SSN if their employer follows certain instructions
International students in the United States can work without a Social Security Number (SSN) if their employer follows certain instructions. Obtaining an SSN is not mandatory for international students to be able to work, but it is required for tax purposes.
International students on F-1, J-1, or M-1 visas are considered nonresident aliens and are generally exempt from Social Security and Medicare taxes. However, if a nonimmigrant student earns self-employment income in the United States, their income will be subject to U.S. income tax, and they may also become subject to self-employment tax.
To apply for an SSN, international students must first obtain valid employment authorization. This can be done through various pathways, including on-campus employment, off-campus employment through Optional Practical Training (OPT), or authorization based on severe economic hardship. Once authorized to work, students can apply for an SSN by submitting the required documentation to the Social Security Administration.
However, if an international student has not yet obtained an SSN, they can still work as long as their employer follows the correct instructions for allowing them to begin work without an SSN. The Social Security Administration's publication, "Foreign Workers and Social Security Numbers," provides additional information on this process. It is important to note that while an SSN is not required for obtaining a driver's license, cell phone, credit card, insurance, or admission to an academic institution, it is necessary for tax-related purposes.
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International students are liable for Social Security and Medicare taxes if they are employees in the US
International students who are employed in the US are liable for Social Security and Medicare taxes, but this is not always the case. In general, aliens or non-resident aliens performing services in the United States as employees are liable for these taxes. However, certain classes of foreign employees are exempt.
For example, international students with F-1, J-1, or M-1 visas who are temporarily in the US for less than five calendar years are generally exempt from Social Security and Medicare taxes on their wages. Additionally, under special exception rules, Social Security and Medicare taxes do not apply to services performed by students employed by the school, college, or university where they are enrolled at least half-time. This exemption is known as the "student FICA exemption." The student's on-campus employment must be related to their course of study. Off-campus jobs or working for other employers do not qualify for this exemption.
International students who are employed and liable for Social Security and Medicare taxes will need to obtain a Social Security Number (SSN). This is a unique, permanent identification number that employers use to report employee earnings for tax purposes. To apply for an SSN, international students will need to provide certain documents, such as proof of employment authorization and their visa documentation. It is recommended to apply for an SSN as soon as possible after arriving in the US, and the process can take around 2-4 weeks.
It is important to note that international students on non-immigrant visas are generally not permitted to earn self-employment income in the US. If a student violates their non-immigrant status and earns self-employment income, they will be subject to US income tax and, if they become a resident alien, self-employment tax as well.
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International students can apply for an Individual Taxpayer Identification Number (ITIN) if they are not eligible for an SSN
International students on F-1, J-1, M-1, and Q-1 non-immigrant status are generally eligible to work in the United States and can apply for a Social Security Number (SSN). To apply for an SSN, international students must first obtain valid employment authorization. This can include on-campus employment, off-campus employment under Optional Practical Training, or employment due to severe economic hardship.
However, certain classes of foreign employees are exempt from US Social Security and Medicare taxes. Nonresident aliens, including international students, are generally liable for Social Security and Medicare Taxes on wages for services performed in the United States. However, there are exceptions based on their non-immigrant status. For example, F-1, J-1, or M-1 students temporarily in the US for less than five calendar years are exempt from Social Security and Medicare Taxes. Additionally, students employed by a school, college, or university where they are enrolled at least half-time are exempt from these taxes.
If international students are not eligible for an SSN, they may apply for an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS). An ITIN is a tax processing number available for certain nonresident and resident aliens who cannot obtain an SSN. It is required for filing tax returns and claiming tax treaty benefits. To apply for an ITIN, students may need a certified copy of their visa stamp, a letter of non-approved work authorization, and other foreign status documents. They can use the IRS's Interactive Tax Assistant tool to determine their eligibility for an ITIN and can seek assistance from an IRS-approved Acceptance Agent.
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Frequently asked questions
You will need to provide evidence of employment and valid F-1 employment authorization. You will also need to show that you are a full-time student.
In general, aliens performing services in the United States as employees are liable for Social Security and Medicare taxes. However, certain classes of foreign employees are exempt. For example, students employed by a school, college, or university where they are enrolled at least half-time are exempt.
You can apply for an SSN in person at a local Social Security Administration office. You will need to provide evidence of employment and valid F-1 employment authorization. You can also complete the application online and then visit the office in person to show your documents.
Yes, if you are not eligible for an SSN, you can apply for an Individual Taxpayer Identification Number (ITIN). This is issued by the Internal Revenue Service (IRS) for international students who need to file a tax return but are not eligible for an SSN.
