F-1 Employment and Taxes
F-1 students can legally work in the U.S., whether paid, unpaid, on-campus, or off-campus. However, the F-1 student regulations has strict guidelines for obtaining employment authorization. Some employment authorizations required approval from a Mt. SAC Designated School Official (DSO) while other authorizations also require approval from U.S. Citizenship and Immigration Services (USCIS). Additionally, any paid employment will require you to have a Social Security Number (SSN), and the ISP can help you obtain one. The information below provides an overview of F-1 student employment authorizations and tax information. For more information or assistance, visit the International Admissions Desk in Building 9B, 1st Floor.
*Disclaimer: Any third party company that provides a services for Mt. SAC students operates independently of Mt. SAC. Therefore, Mt. SAC is not liable for any usage and subsequent outcomes for any listed company, organization, or agency listed.
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- On-Campus Employment
F-1 students are eligible to work on-campus as early as 30 days before their actual start date of their classes. Therefore, F-1 students can work as early as their first term at Mt. SAC. On-campus means any Mt. SAC department and vendors not owned by Mt. SAC that operate on-campus to serve students on a daily basis (e.g., Bookstore, Food Services).
Finding On-Campus Employment
F-1 students may apply for and accept positions on-campus except for positions designated as Federal Work Study. F-1 students are not eligible for Federal Work Study. You may contact any department on-campus to ask if they are accepting Student Assistant applications or view position listings at the Career Center (Building 9B, 2nd Floor) or their website.
On-Campus Hiring Process: For F-1 Students Without an SSN
- Request an offer or verification letter from your employer stating that you were hired and your intended start date.
- Submit offer letter to a DSO located at the International Admissions Desk (Building 9B, First Floor).
- After verifying your employment eligibility, a DSO will prepare a verification letter for you to apply for a Social Security Number (SSN) at a Social Security Administration office.
- Take the following documents to the Social Security Administration office to apply
for an SSN:
- Original I-20
- Passport and visa or Form I-797, Notice of Action for F-1 status approval
- Printed I-94
- Your employment verification letter received from a DSO
- Form SS-5, Application for Social Security Card
- You should receive your Social Security card within 14 days from your when you apply. Once you receive your Social Security card, report to your hiring manager to begin working on-campus!
- For future job offers, you do not have to apply for another SSN nor repeat this process.
F-1 Student On-Campus Hiring Process: For Mt. SAC Hiring Departments/Managers
F-1 international students are eligible to work on-campus with approval from the International Student Program. F-1 students do not require additional Homeland Security approval nor do they require your sponsorship to work on-campus in a Student Employee position. Please note that F-1 students are not eligible for Federal Work Study positions. Below are instructions for hiring an F-1 international student:
- After hiring an F-1 student, provide them with an offer letter on official letterhead
with your signature. The offer letter should have the following information:
- Full name of the student.
- Student ID Number
- Name of the hiring department or on-campus vendor.
- Student's anticipated start date. Does not have to be exact.
- Student's weekly hours (cannot exceed 20 hours except for during winter and summer break periods). Providing their average hours is permissible if they will work different numbers of hours per week.
- After providing the letter, direct the student to submit the letter at the International Admissions Desk in Building 9B, First Floor.
- The student will apply for an SSN at the Social Security Administration office. The student should receive their SSN and card with 7 to 14 business days.
- Once the student has their SSN and card, you can complete their onboarding to begin working.
- Practical Training (CPT and OPT)
Practical training is employment, typically off-campus, that is directly related to the student’s major. As with any off-campus employment authorization, students are eligible to apply after completion of one (1) academic year unless Homeland Security provides a special exemption for certain nationals. Authorizations can be for up to 12 months. There are two types of practical training: curricular and optional.
Curricular Practical Training (CPT)
CPT authorization is for students to participate in practical training that is part of an established curriculum. This typically means the practical training (e.g., internship, practicum, field work) is required for a particular course or academic program. CPT requires authorization from a Mt. SAC DSO, and does not require USCIS approval. During Fall and Spring semesters, only part-time CPT can be authorized. Full-time CPT may be authorized during vacation periods (Summer and Winter Intersessions).
Requirements
- The practical training must be required for the student's course or program curriculum.
- CPT must occur before the student's program end date on the I-20.
- Each authorization is for one specific employer and for a specific time period (typically during the semester or intersession). Students can have multiple CPT authorizations throughout their studies.
- CPT must be authorized before employment can begin.
- Only part-time CPT (maximum 20 hours per week) may be authorized during Fall and Spring semesters. Full-time CPT may be authorized, if desired and requested, during authorized vacation periods (Summer and Winter intersessions).
- Having 12 cumulative months of full-time CPT eliminates eligibility for Pre- or Post-Completion OPT.
Process
- Download and complete the CPT Form from the ISP website.
- Meet with the relevant department chair, faculty advisor, and international academic counselor to confirm the employment or practical training is an integral part of the established curriculum. Signatures are required.
- Submit employment, internship, field work, or practicum offer letter and CPT Form to a DSO.
- If eligible and all requirements are met, a DSO will approve your CPT authorization and issue you a new I-20 that will include your CPT authorization and employment information. Then you may begin your CPT once your start date arrives.
Optional Practical Training (OPT)
OPT requires approval from a DSO and USCIS, and students get up to 12 months of authorization. While similar to CPT, OPT authorization does not have to be related to a course or program requirement. However, students have the option to engage in off-campus employment that is also related to their major. There are two types of OPT: pre-completion and post-completion.
Pre-Completion OPT
Pre-Completion OPT occurs before the completion of the student’s program. Note that use of Pre-Completion OPT months subtracts from the available months for Post-Completion OPT. Hence, some students tend to want to save their 12 months of OPT for Post-Completion.
Requirements
- Practical training must be directly related to the student's major area of study.
- Pre-Completion OPT must be authorized by a DSO and USCIS. The Employment Authorization Documents (EAD card) must be received from USCIS before employment can begin.
- While securing employment is not required before gaining authorization, all employer information must be updated at all times once employed. Multiple employers are allowed as long as students do not exceed 20 hours per week during the Fall and Spring semesters.
Process
- Meet with a DSO at the International Admissions Desk in Building 9B, First Floor.
- A DSO will provide instructions for preparing and submitting your Pre-Completion OPT application (Form I-765) to USCIS. Once ready, a DSO will provide a new I-20 that includes the Pre-Completion OPT request.
- The student files their application and supporting documents with USCIS. Processing time is usually about 3 to 4 months, but can take longer depending on USCIS's caseload. Current processing times can be found at the USCIS website (search for Form I-765 and Category Based on a request by a qualified F-1 student [(c)(3)]).
- USCIS Filing Fee: $410
Post-Completion OPT
Post-Completion OPT occurs after the completion of the student’s program for up to 12 months if the student did not have any Pre-Completion OPT authorizations. Post-Completion OPT is only for students earning their degree and will do practical training directly related the their major.
Requirements
- Practical training must be directly related to the student's degree and major area of study.
- Post-Completion OPT must be authorized by USCIS and the Employment Authorization Documents (EAD card) must be received before employment can begin.
- While securing employment is not required before gaining authorization, all employer information must be updated at all times once employed.
- All Post-Completion OPT authorizations must be full-time. Therefore, full-time employment is required. Student may have multiple jobs as long as they are all related to their major and must be reported on your I-20.
- During the Post-Completion OPT authorization period, students are not allowed to exceed 90 days of unemployment.
Process
- Students can apply for Post-Completion OPT as early as 90 days before their program end date on their I-20. The I-20 program end date can be shortened if graduating sooner.
- Post-Completion OPT applications must be received by USCIS by no later than 60 days after the student's program end date.
- Meet with a DSO at the International Admissions Desk in Building 9B, First Floor.
- A DSO will provide instructions for preparing and submitting your Post-Completion OPT application (Form I-765) to USCIS. Once ready, a DSO will provide a new I-20 that includes the Post-Completion OPT request.
- The student submits their application and supporting documents to USCIS. Processing time is usually about 3 to 4 months, but can take longer depending on USCIS's caseload. Current processing times can be found at the USCIS website (select Form I-765 and Category Based on a request by a qualified F-1 student [(c)(3)]).
- USCIS Filing Fee: $410
- Severe Economic Hardship Work Authorization
After completing one (1) academic year and on a case-by-case basis, a student can apply for severe economic hardship work authorization. However, there has to be a severe and unexpected change in the student’s or sponsor’s financial circumstances. This authorization requires USCIS approval, and is not as easy to obtain as the other types of work authorization. If approved, employment does not have to be based on the student’s major or program. Rather, it is to assist with school and living expenses. Authorizations are granted for 12 months at a time. Students may apply multiple times if their economic hardship persists and can be proved.
Requirements
- Must have completed at least one (1) academic year.
- Students have and demonstrate new, unexpected circumstances beyond their control resulting
in severe economic hardship. Examples include, but not limited to:
- Loss of financial aid
- Substantial decrease in the value of the student,s home country's currency
- Unexpected changes in the financial conditions for the student's sources of financial support
- Unexpectedly large medical bills not covered by insurance
- Employment can begin when approved and the student receives their Employment Authorization Document (EAD card) from USCIS. This employment has to be legal and does not have to be related to the student's major.
- Authorizations may only be for one year at a time. However, students may apply for up to an additional year at a time, if eligible.
Process
- The student meets with a DSO at the International Admissions Desk in Building 9B, 1st Floor. A DSO will determine your eligibility and likelihood of approval.
- If eligible, a DSO will provide the student with instructions to submit Form I-765 and supporting documents to USCIS. The DSO will also provide the student with a new I-20 that will include the employment authorization request.
- The student submits application and supporting documents to USCIS. Processing time is usually about 3 to 4 months, but can take longer depending on USCIS's caseload. Current processing times can be found at the USCIS website (select Form I-765 and Category Based on a request by a qualified F-1 student [(c)(3)]).
- USCIS Filing Fee: $410
- Tax Information and Assistance for F-1 Students
Every year, F-1 student are required to submit a form to the Internal Revenue Service, or IRS. All F-1 students who were present in the U.S. for more than 30 days during the year must file Form 8843. Form 8843 is not associated with employment. Rather, Form 8843 informs the IRS of your presence in the U.S. while on the F-1 or other designated status.
However, some F-1 students work and earned an income. If you worked and earned an income at any time during the year 2023, then you are required to file a tax return. Typically, F-1 students who earned an income will have to file Form 1040-NR. It is uncommon for F-1 students to have to file anything other than From 1040-NR. Filing a tax return will require you to have your W-2 and/or 1099 from your employer(s). Also, remember that students who earned an income and are required to file a tax return will also have to file Form 8843, which is not related to employment and income.
Form 8843, Statement for Exempt Individual and Individuals With a Medical Condition
Form 8843 is relatively simple and does not require complex calculations. You will need your passport, visa, and I-94 to calculate how many days you were present in the U.S. during the year 2023. As an F-1 student, you are only required to complete Part I and Part III. Here is some information you will need complete From 8843:
- Your U.S. taxpayer identification number (TIN) is your Social Security Number (SSN) if you have one. If you were never authorized for employment, you may not have an SSN, and that is ok! Leave this section blank.
- Academic Institution Information (Question 9)
- Name: Mt. San Antonio College
- Address: 1100 N Grand Ave, Walnut, CA 91789
- Phone: 1-(909) 274-7500
- Director of the Academic Program Information (Question 10)
- Name: Chris Dickson
- Address: 1100 N Grand Ave, Walnut, CA 91789
- Phone: 1-(909) 274-4415
If you do not have to file a tax return, Form 8843 must be filed by June 15th. You can mail Form 8843 to:
Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215Filing a Tax Return
F-1 students who earn income in the United States are required to file a federal tax return. Additionally, most states, including California, requires filing a state tax return. Most F-1 students have common and less complicated income circumstances, though it is possible for some to have more complicated circumstances (investment earnings, owning property, having dependents in the U.S., etc.). Nevertheless, there are resources available to assist students with filing their tax returns at the federal and state level (if applicable). "Tax season" begins every year in mid-January and ends on April 15th (or the next business day if April 15th falls on a weekend).
Tax Return Filing With Sprintax
The International Student Program (ISP) has a partnership with Sprintax. Sprintax specializes in tax assistance for nonresidents, including F-1 students, in the U.S. who have to file a tax return. They also provide lots of information regarding taxes on their website and online webinars. Using the Sprintax software, F-1 students may be able to file their required tax return forms online. Sprintax requires a fee to file federal and state taxes. When possible, the International Student Program will have codes available for FREE federal and Form 8843 filing assistance (does not include state filing, if applicable). For announcements on tax code availability, be sure you are subscribed to the International Student Program email contact list (listserv). Below are additional resources for nonresident tax return filing.
- Sprintax Blog: Sprintax has a blog with lots of information about nonresident tax return filing, including a guide for F-1 students.
- Sprintax Free Educational Tax Webinars: Coming early 2025
- Sprintax YouTube Channel
VITA (Volunteer Income Tax Assistance)
VITA is the IRS's volunteer tax filing assistance program for people who need assistance with filing their tax returns. There are eligibility restrictions for using VITA to file a tax return:
- Must generally have earned $64,000 or less during the tax year.
- Some VITA program sites may not be able to assist people with more complex tax return filing requirements (i.e., investment earnings, dependents).
- Some VITA program sites may not be able to assist F-1 visa students. Be sure to call ahead to verify if they can help F-1 visa students!
- Some VITA program sites require an appointment, others only accept walk-ins, and others may accept both.
VITA Program Information and Site Locator
Other Tax Return Filing Resources
There are numerous companies that provide tax return filing assistance typically for a fee. However, be very careful if deciding to use a company other than Sprintax. Be sure to inform them that you are in the U.S. as a nonresident F-1 visa student and have to file as a nonresident. Filing incorrectly as a resident can result in having to file a correction and possibly another tax return and could cost you more money. If unsure about a company, contact the International Student Program. While the ISP staff are not tax professionals, they can help direct you to the appropriate resources to assist with filing your taxes.
- On-Campus Employment