Student employees holding any of the following foreign Visas: F, J, M or Q.
Must be hired in job class code 1868.
Non-resident alien student assistants retain their 1868 job code always -- they are
As other student assistants, nonresident students must maintain a minimum unit of
6 units (undergraduate) or 4 units (graduate).
As other student assistants limit work hours to 20 hours a week or less when school
is in session.
Nonresident alien student assistants must obtain a work permit from the Office of
International Students Services and Programs. This work permit must be renewed each
semester and presented to Payroll Services.
May not work beyond the dates listed on the ISSP permit and/or VISA (I-20).
May not be appointed for more than one semester at a time.
The income received by NRA employees is is considered U.S. source income and is taxed
according to U.S. tax laws. Generally there are four types of taxes withheld from
Social Security Tax
F, J, M, and Q visa holders are exempt from FICA during their "exempt" years.
Federal Income Tax
State Income Tax
A 1042-S is an information return used to report U.S. source income paid to a nonresident
alien subject to regulations under sections 1441 and 1442. Employee compensation paid
to a nonresident alien with tax withholding under a tax treaty is reported on a 1042-S.
Employee compensation paid to a nonresident alien without a tax treaty is reported
on a W-2. All non-employee compensation payments made to a nonresident alien (independent
contractor payments, honoraria, royalties, awards) and non-service, non-qualified
scholarships and fellowship grants to the extent includable in U.S. source income
are reported on 1042-S.