International Payroll

First, the student will need to apply for a Social Security Card (please see Number 5 for applying details).  The following procedures are for foreign nationals who will be receiving compensation from Missouri State University for the first time and will be completing the on-line Foreign National Information Form for a tax status analysis.

Based on type of employment, the following procedures should be followed:

• International Faculty and Staff Procedures
• International Independent Contractor Procedures
• International Student and GA Procedures
• International Scholarship Recipient Procedures

A Social Security Number (SSN) is required for anyone who earns income in the U.S. to ensure proper reporting to the government. You cannot work on campus until you receive your Social Security Card and have completed your employment paperwork with the International Employment Specialist. Graduate/Teaching Assistants are permitted to begin working prior to receiving their SSN, but will not be paid until the SSN is received and the GA/TA meets with International Payroll to complete tax paperwork.

To apply for a SSN, you will be required to complete the Foreign National Employment Certification. The department who hired you will need to complete the Job Offer Letter for a Social Security Card Application and you will need to take it to the International Services Office to be signed. Once the International Services Office signs-off on the Job Offer Letter form, take the Job Offer form, the Social Security Application form, the Questions for 12 or Older form, and any required documents such as your passport, visa, I-94, and I-20 to the Social Security office at the local Social Security Administration Office in Springfield, which is located at 1570 W Battlefield, Suite 100, Springfield, MO 65807.

Send an email to the International Payroll Office with your name and Bearpass number (university M-number). International Payroll staff will confirm your employment and payroll status and will help you to determine the next steps.

Per USCIS regulations, you are limited to 20 working hours per week while school is in session. You may be allowed to work full-time during school breaks and holidays, when school is not in session during a week or for longer than one week. For detailed information, please visit Policy Guidelines for Student Employment.

Working more than 20 hours a week while school is in session can cause the student to be in violation of status and may require the student to apply for reinstatement of status. Any international student found to be working more than 20 hours will be immediately removed from payroll (i.e., terminated). The student will be required to withdraw from classes and return to their home country at which time the student may reapply to the institution. Both the student and Missouri State University can be subject to penalties associated with international students working who are in violation of their status. For further policies concerning international students, please refer to Op7.15-8 International Students.

 

Yes, students are permitted to work more than one job on campus at the same time. However, the total number of working hours per week may not exceed 20 hours per week or 1,000 hours in a rolling 12-month period.

Students may not work 1,000 hours or more during a rolling 12-month period. All hours a student works for the University will be counted toward the 1,000 hour limit.

Student workers should generally be limited to 20 hours per week so that the requirements for the position are expected to be less than 1,000 hours during a rolling 12-month period. This is important for academic reasons and to assure compliance with applicable laws and regulations.

Students may work at multiple departments simultaneously. However, all employing departments must monitor total hours worked in all departments, so that the student does not exceed the 1,000 hour limit. When a student has worked more than 1,000 hours, the student must stop working until the student’s total hours drop below 1,000. You can monitor the number of hours worked through My Missouri State > Employee Dashboard > Earnings.

Yes, as a foreign national in the United States, you may be required to pay U.S. taxes. If you earn income in the U.S., including your wages from employment or scholarships that cover more than tuition and fees, you are typically required to file a U.S. tax return.  The kind of income you receive will determine how you are taxed. For instance, earned income from working wages is taxed differently from unearned income like some scholarships and grants.

For Social Security and Medicare (FICA) Taxes, those individuals with F-1, J-1, M-1 or Q-1 immigration status are exempted from FICA tax only for the period of time they are a Nonresident Alien.

Yes, you are required to file a U.S. tax return if you have earned income in the U.S. during the previous tax year. This includes income from employment, practical training, or from stipends, grants, and scholarships that exceed tuition and fees.

While our office provides support with understanding your payroll and tax withholding as an international employee, we do not directly assist with the filing of personal income tax returns. However, we can certainly help guide you to the right resources. Below are some options we recommend:

• IRS Free File: Depending on your income, you might be eligible to use the IRS Free File service offered by the IRS, which provides free tax preparation software to file your federal income tax return.
• Tax Prep Software: we recommend using Sprintax for nonresident alien, which can be found at sprintax.com. Sprintax is an online solution that was created specifically to assist international workers with tax preparation.
• Professional Tax Advisors: We recommend consulting with a qualified tax professional who is familiar with nonresident tax issues. This is especially important if your tax situation is complex or if you are unsure about certain aspects of the filing process.

The U.S. has income tax treaties with various countries that may reduce or exempt you from paying U.S. income tax on certain types of income. If eligible, you will need to sign Form 8233 to claim these treaty benefits. International Payroll staff can provide you with Form 8233, help you determine if your home country has a tax treaty with the U.S., and if so, explain how it applies to your income and specific situation. Tax Treaty benefits begin each year on January 1 and expire the same year on December 31, then renew for the following tax year. Therefore, a new Form 8233 must be signed each year to continue tax treaty benefits for the new tax year.

Failure to sign a renewed Form 8233 for the new tax year will result in taxes being withheld due to expiration of tax treaty benefits on December 31. We recommend students from tax treaty countries sign a renewed Form 8233 prior to December 31. The International Payroll Office will contact students from tax treaty countries to sign the renewed Form 8233 in advance of their treaties expiring.

The W-2 Annual Wage and Tax Statements will be mailed by January 31st to your mailing address in My Missouri State > Employee Dashboard. Consent must be given by January 1st to receive your W-2 statement electronically instead of via the traditional paper process. Online delivery provides access to the W-2 statement earlier and eliminates the chance that the W-2 will get lost or misdirected during delivery. To sign up to receive your W-2 statement electronically, follow the instructions for Electronic W-2 Election in your Employee Dashboard. For more detail information, please see the following link: https://www.missouristate.edu/FinancialServices/payroll.htm

Form 1042-S is issued by March 15th of each year for the previous year's earnings that are subject to reporting. It will be mailed to the address we have on file for you in the International Payroll Office, which may not match the address in Banner.  Please be sure to keep your mailing address updated with the International Payroll Office, so the 1042-S forms mailed to you will reach your current location. If you do not receive your 1042-S by mail, please contact International Payroll staff at InternationalPayroll@missouristate.edu.

Generally, Nonresident Aliens for tax purposes do not need Form 1098-T when filing U.S. federal tax returns. Form 1098-T is primarily used to determine eligibility for certain education tax credits, such as the American Opportunity Tax Credit (AOTC) and Lifetime Learning Credit (LLC). For international students who are Nonresident Aliens for tax purposes, you cannot claim those education tax credits due to your nonresident status.  However, if you want to keep Form 1098-T for your personal records, you may email AccountsReceivable@missouristate.edu and request a copy of your Form 1098-T.  You will need to email them from your university email address and include your university M-number. They will respond to your email within 3-5 business days with your 1098-T.

Yes, as an international student on an F-1, J-1, M-1, or Q visa, and actively pursuing a full course program of study, you are exempt from Social Security and Medicare taxes during the first five years you are in the U.S. This exemption applies as long as you are fulfilling the requirements of your visa.

No. Per federal regulations, the International Payroll Office must physically examine original documents presented by the employee in order to verify their authenticity and to complete the hiring paperwork such as the Form I-9.

No, you cannot continue to work on campus after your program end date as indicated by your graduation date of 5/10/202X, even though your I-20 does not officially expire until 5/20/202X.

Please see 8 CFR 214.2(f)(9)(i) from the Code of Federal Regulations (CFR) for more information about on-campus employment after graduation or completion of a course of study.

If your visa status changes or is about to change, please inform the Iimmediately by contacting InternationalPayroll@missouristate.edu. A change in your visa status can affect your tax obligations and eligibility for employment. International Payroll staff will guide you through any necessary updates to your records and discuss any new paperwork that might be required.

The last day of work for F-1 international student workers should be determined based on the actual program end date, not necessarily the I-20 end date. The I-20 form provides a projected program end date, which might not always reflect the actual completion date of the student’s academic program.

The actual program end date is the date when the student completes all requirements for their academic program. This date is usually earlier than the projected date on the I-20 form. For many students, the program end date is the last day of their final exams for their final term. This is the date when they have fulfilled all academic obligations.

In some cases, the program end date may be considered the date of the graduation ceremony. However, this is less common, as the actual academic requirements are usually completed before the ceremony.

For example, if a student's program ends or if a student graduates on July 26, their last day of eligible on-campus employment is July 26 even though the I-20 end date is August 26. According to federal law, once an F-1 student’s academic program ends, their on-campus employment authorization also ends. The student must stop working on campus by the end of their actual program end date to comply with immigration regulations.

If F-1 students continue to work on campus after their actual program end date, they are in violation of their immigration status. As a result, the student's SEVIS (Student and Exchange Visitor Information System) record may be terminated, indicating that they are no longer legally present in the United States. This violation can significantly impact the student's eligibility for future immigration benefits, such as applying for Optional Practical Training (OPT), changing to another visa status, or permanent residency.

Unauthorized employment may negatively affect future visa applications or requests for immigration benefits, as these violations are documented in immigration records. Furthermore, the student could be reported to the United States Citizenship and Immigration Services (USCIS), potentially face deportation, and might be banned from re-entering the U.S. for a certain period, depending on the severity of the violation.