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Employment is defined as providing any type of work or services on either a part-time or full-time basis in exchange for money, tuition, books, supplies, housing, food, or any other benefit.

As a J-1 student, you may be employed only after you have received the appropriate written authorization. Failure to observe this requirement will place you out of status. Also, employers may be cited, fined, and/or imprisoned for hiring persons ineligible for employment or maintaining employees who are no longer authorized to be employed.

Length of Employment: Permission to be employed typically expires upon

• completion of program of studies or the period of lawful stay ends, whichever is earlier or
  
• expiration of employment authorizations as noted by USCIS or International Services.

• are in good academic standing
• continue to engage in a full course of study—not required to be enrolled during annual vacation
• work no more than 20 hours per week when school is in session
• have approval from International Services before you begin

Types of on-campus employment:

• Scholarships, Assistantships & Fellowships

• If your program is sponsored by an organization other than BYU, you will need to obtain written permission for employment from that organization in order for International Services to authorize your employment.
  
• If you already have an assistantship considered to be equivalent to 20 hours a week, you are not eligible for additional on-campus employment.

• Special Asian Student Relief

• having entered the U.S. prior to June 24, 1998,
  
• whose means of financial support, as reflected on your DS-2019, is from Indonesia, South Korea, Malaysia, Thailand or the Philippines, and
  
• if your means of financial support has been disrupted, reduced, or eliminated due to economic crises in your country.

You may request authorization to work off campus in certain limited circumstances that are detailed below:
{slide=Academic Training} Eligibility

• As long as you stay within the stipulated time limits, as a J-1 student, you may participate in part-time training while school is in session or full-time training during vacation periods and after completion of course work while completing a thesis or dissertation providing:
  • The training is for the sole purpose of training,
  • It is related to your major field of study,
  • You are in good academic standing and
    
  • You receive written approval in advance from International Services
    

Requirements

• Must apply prior to the completion of your course of study
• Must maintain your health insurance for the duration of the training
• Must begin your training within 30 days of completion of your program of studies

Conditions

• Pre-completion academic training is counted as full-time even though it can not be more than 20 hours per week.
  
• Any pre-completion part-time academic training time will be deducted from the available 18 (for masters) or 36 (for doctorate) months of training, leaving the remaining months for post-completion training.
• Authorization for training is automatically terminated if you transfer to another school or begin study at another educational level.
• Lawful J-1 status expires after the 30-day grace period following completion of training.
• You may be subject to the two-year residency requirement after your completing.

Application Procedure

To allow sufficient planning and approval time, we recommend that you consult with an advisor in this office at least six months prior the anticipated completion of your program of studies.

Step 1—Submit the following to International Services:

Signed letter from your academic academic dean or advisor setting forth the following:

• The goals and objectives of the specific training program,
• A description of the training program including
  
  • its location,
    
  • the name and address of the training supervisor,
    
  • number of hours per week and dates of the training,
    
  • How the training relates to the student’s major field of study, and
    
  • Why it is an integral or critical part of the student’s academic program.
    
• For Post Completion Academic training, include the salary.
  

Step 2—The Responsible Officer will then review the request and the letter:

• If the criteria and time limitations set forth in 22CFR 1514.23(f)(3) and (4), summarized above, are satisfied, your request will be approved.
• Return to International Services within three to five days for your authorization to participate in the academic training.{/slide} {slide=Economic Necessity}

Authorization may be authorized when necessary because of serious, urgent and unforeseen economic circumstances that have arisen since acquiring J-1 status; however, employment is limited to 20-hours while school is in session but may be more than 20 hours during school vacations. {/slide}{slide=Special Asian Student Relief}

Authorization may be granted for full-or part-time employment if you are a J-1 student, having entered the U.S. prior to June 24, 1998, whose means of financial support, as reflected on your DS-2019, is from Indonesia, South Korea, Malaysia, Thailand or the Philippines, and if your means of financial support has been disrupted, reduced, or eliminated due to economic crises in your country.
If you have questions regarding this, consult with us at International Services. {/slide}

{tab=Social Security Card}

A Social Security Number (SSN) is a unique 9-digit U.S. government- issued number used for taxpayer identification, income reporting and record-keeping purposes.

You are required to have a SSN before you may begin employment. Once issued, your number is valid for a lifetime.

Application Procedure

1. Visit International Services to request a letter to the Social Security Administration (SSA) certifying that you are in good legal status and eligible to work. more about qualifications and process
2. Take your International Services certification letter, valid passport, visa, Form I-94 and Form DS-2019 to our local Social Security Administration (SSA) office located at:

   Social Security Administration
   485 N Freedom Blvd
   Provo, Utah 84601
   Phone: 1-800-772-1213 or 377-5651
   Office hours 9 a.m. to 4 p.m. Monday through Friday

3. Complete and submit your application form there.
   (If you wish you may access and print an application form that you may complete before you go to the SSA office.)
4. You will be given a receipt that acts as a temporary card until your permanent card arrives.

{tab=Tax Information}

• Payment
  • When you earn money while in the U.S., you are required to pay state and federal income taxes.
  • You may be eligible for benefits which may reduce or eliminate your tax obligation. For specifics, contact Financial Services, 801-422-6627.
• Filing Tax Forms
  • Utah State tax forms
  • The federal forms you file depend upon your "Tax Status."
    • Non-residents for Tax Purposes—You are likely a non-resident for tax purposes. (This is so if you do not meet the "Substantial Presence Test" described in the form directions which basically refers to how long you have been in the U.S.—up to five years.)
      • If you earned no income last year, file Form 8843 for you and your dependents.
      • If you earned income, file
        • Form 8843 and
        • Form 1040NR or 1040NR-EZ (NR stands for non-resident)
      • Residents for Tax Purposes—You are a resident for tax purposes if meet the "Substantial Presence Test" described in the form directions. Basically it refers as to how long you have been in the U.S.—more than five years.
        • If you earned no income last year, you do not need to file tax forms.
        • If you earned income, file Form 1040 or 1040-EZ (not the 1040NR).
  • Federal Tax Forms—(These are keyboard fillable forms)
    • Form 1040NR Instructions
    • Form 1040NR
    • Form 1040NR-EZ Instructions
    • Form 1040NR-EZ
    • Form 8843
    • Form W-7 (with instructions)
    • Form 843 Instructions
    • Form 843
    • Form 8316
    • Form 1040X Instructions
    • Form 1040X
    • Application for Automatic Extension of Time to File Individual Tax Return
    • Tax Guide for Aliens (Publication 519)
    • US Tax Treaties (Publication 901)

• Social Security Taxes—In general, as a J-1 student you will be exempt from social security (F.I.C.A.) taxes for your first five years in the United States, as long as you continue to declare non-resident status for tax purposes (see Internal Revenue Service Publication #519: “U.S. Tax Guide for Aliens”).

• Resources

• Internal Revenue Service (IRS) publication #515: "Withholding of Tax on Nonresident Aliens and Foreign Entities"
• General Information
• Call 1-800-829-1040 and ask for the tax department dealing with nonresident aliens.
• BYU VITA tax lab
• NAFSA tax information Web site
• International Services' annual February income tax workshop in conjunction with VITA—students who are trained by IRS on how to complete income tax forms for aliens
• Consult an accountant if you so desire

NOTE: At the conclusion of studies, all students who have earned taxable income on or off campus may be required to obtain a Sailing Permit (Certificate of Compliance) from the Internal Revenue Service prior to leaving the United States for a destination other than Canada or Mexico. However, “. . . No sailing permit is needed if the student or dependent, while in F-1 or F-2 status, respectively, received no gross income from sources inside the United States . . . other than (1) Allowances to cover expenses incident to study in the United States (including expenses for travel, maintenance, and tuition), (2) The value of any services or accommodations furnished incident to such study, (3) Income derived in accordance with the employment authorization at 8 CFR 27a.12 (b) and (c) (on-campus employment, off-campus employment under the pilot program, optional practical training, and curricular practical training, or (4)Interest on deposits described in section 871(i)(2)(A) of the Internal Revenue Code.”

• Other Tax Information

• (see Internal Revenue Service Publication #519: “U. S. Tax Guide for Aliens”).
• Unless you qualify under a tax treaty between the United States and your home government, earnings will be subject to applicable federal, state, and local taxes, and employers are required by law to withhold those taxes from your paychecks. By April 15 of each year you must file a federal income tax return and a “required statement” covering the prior calendar year to determine whether you owe more taxes or have a refund coming. NAFSA tax information
• If you work on campus:
  • BYU files Form 8233 with the IRS and keeps a copy for audit purposes.
  • BYU sends W-2 Forms to you if you are from a country not covered by a tax treaty.
  • If you are from from Mexico, Japan, South Korea, or Canada, you have the option of claiming the tax treaty or filing an income tax return according to the information on your W-4.
  • You must renew Form 8233 at the Payroll Office every year during the month of December for the next calendar year.