F-1 visa (student) working as part of education


G

Gary Goodman

A client wants to hire a student from France as an intern. My research shows that as long as the student works less than 20 hours a week, no Social Security or Medicare taxes are to be withheld. Also, according to the treaty, the income is not taxable in the US as long as he makes $5,000 or less in a year. (the six-month work period will cut across two years so this requirement will be met.)

My questions, is what tax reporting is required? W-2? 1099-MISC? 1042-S? None of them appear to apply.

Any help would be greatly appreciated.

Gary
 
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A

Alan

A client wants to hire a student from France as an intern. My research shows that as long as the student works less than 20 hours a week, no Social Security or Medicare taxes are to be withheld. Also, according to the treaty, the income is not taxable in the US as long as he makes $5,000 or less in a year. (the six-month work period will cut across two years so this requirement will be met.)

My questions, is what tax reporting is required? W-2? 1099-MISC? 1042-S? None of them appear to apply.

Any help would be greatly appreciated.

Gary
There are a litany of rules for when an F-1 student is allowed to work
off campus. There are three categories that allow for off-campus
employment: CPT, OPT and Severe Economic Hardship.

The University of Washington International Student Services Department
has a very complete website on the work rules for off-campus employment
and who has to approve. The three categories above are explained fully.
Some jobs don't have a 20 hour limitation. The student, if employed,
gets a W-2. He would have to file Form W-8Ben with the employer to claim
the France treaty benefits (you are correct about the first $5K being
tax-free).

http://iss.washington.edu/employment/f1-employment
 

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