Eligiblity to Apply For Employment Authorization:  You and your J-1 principal must be in good lawful status

Requirements:

• The income must be used for recreational and cultural activities and related travel and other things but not to support your J-1 principal.
• You must have received your employment authorization before you begin work.
  

1. Complete an Application for Employment Authorization Form I-765. Answer question 16 with: ( C ) ( 5 ) (  ). Be sure to include the following as part of your application in the order listed:
   • $340 check or money order
   • 2 photos as detailed in "Part 3. Required Documentation" of the application—we recommend you place them in a small plastic bag
   • Copy of your current J-2 Form DS-2019
   • Copy of current J-1 Form DS-2019
   • Copy of your J-2 Form I-94 Departure Record (front and back)
   • Copy of J-1 Form I-94 Departure Record (front and back)
   • Their letter stating why the employment is desired, indicating the source and amount of support for the principal participant, and specifically stating that the income derived from employment will not be used for the support of the J-1 exchange visitor. You do not have to demonstrate financial need to receive employment authorization. Being able to enhance your understanding of the American experience such as travel, books, recreation, etc.is considered a legitimate reason.
   • Copy of your passport visa and your name, date of birth, photograph, passport number, and passport expiration date pages
   • Canadians will submit the above, excluding the visa
     
   • Copy of your last EAD (front and back) if you have previously received one
2. Bring the completed application to IS for review before submitting it to USCIS.
3. We recommend you make a copy of everything you send to USCIS for your personal records.
4. EAD cards are not forwarded, so if you are planning to move, you may want to put our office address on the Form I-765 (1351 WSC, Provo UT 84602). In that case, leave us a phone number where we can contact you when your card arrives
5. We recommend that you send your application by certified return receipt mail to:
   
   USCIS Nebraska Service Center
   P.O. Box 87765
   Lincoln, NE 68501-7765

On-campus employment is permitted, provided you receive your USCIS authorization and are employed as a non-student.

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.

• Payment
  • 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.
• 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)

• 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