Before entering the United States, individuals who are not U.S. Citizens must obtain a passport issued by their government. In addition, International students and scholars will receive a Certificate of Eligibility (Form I-20 or IAP 66) from CMU with their admissions materials. They must take that information to a U.S. Embassy or consulate to apply for a visa to enter the United States. Note: Canadian citizens do not need passport or consular visas and may obtain F-1 Student or J-1 Exchange Visitor status at the port of entry.
B-1/B-2 Visa: This visa is used for short-term visits for business or pleasure only. No paid employment is permitted on this type of visa.
F-1 Visa: This is the most common visa used by individuals who will enroll as full time students. On-campus employment that does not interfere with a full course of study is permitted, up to a maximum of 20 hours per week when school is in session, and full time when school is not in session. See attached Employment Options for F-1 Students.
F-2 Visa: This visa is for the spouse and children on an F-1 student. Employment is NOT permitted under any circumstances of individuals in this category.
J-1 Exchange Visitor Visa: Individuals who are coming to the United States to study, teach, conduct research, or receive training in an approved Exchange Visitor Program may us the J-1 visa. Paid employment is permitted only if it is an integral part of the program as described on the Form IAP-66. The Office of International Education (OIE) must approve the specific employment in advance and in writing.
J-2 Visa: This visa is for the spouse and children of an exchange visitor.J-2 visa holders may not work to support the J-1 exchange visitor.
FICA Taxes: In general, F-1 and J-1 visa holders are exempt from Social Security and Medicare (FICA) taxes for the first five years in the United States as long as they continue to declare non-resident status for tax purposes.
Federal, State and Local Taxes: Unless there is a tax treaty between the United States and the home country of the Non-Resident Alien, all earnings will be subject to applicable federal, state and local taxes.
**Send employees to the Payroll Office and we can determine what type, if any, taxes the employee will be required to pay.
Honorariums: An honorarium paid to a nonresident alien who is coming to the U.S. for a business purpose is subject to 30% Federal withholding and 4.2% Michigan withholding. The academic activity must not have lasted longer than 9 days at any single institution and the nonresident alien must not have accepted payment from more than 5 institutions or organizations in the previous 6-month period.
**Contact the Payroll Office for these types of payments PRIOR to the individual performing the services.
Scholarships: Tuition, fees, books, supplies and equipment required for classes are excluded from gross income tax reporting. All other components of a scholarship, which include room and board, travel and research are taxable to the recipient and are subject to 14% Federal withholding and 4.2% Michigan withholding if the recipient is in F or J non-immigrant status.
Expense Reimbursements: Incidental expenses paid to or reimbursed on behalf of the individual are not subject to withholding and reporting as long as they meet the definition of employee business expenses reimbursed under an accountable plan.
**Contact the Payroll Office for these types of payments PRIOR to the request for reimbursement.
We are available to do a presentation for your department or staff meeting. If interested please contact, Kim Wagester @ Ext. 3481
Payroll - 774-3481
Office of International Education - 774-4308
Payable Accounting - 774-3523