F-1 and J-1 Student On-Campus Employment

Note: All acronyms are followed by "#" and are defined in the Acronym Index. Additional information on forms (##) and I-9 verification (###) is also provided.

International students who are enrolled in a full-time program of academic studies at the University of Wisconsin - Madison are eligible for limited on-campus employment. Students may work up to a total of 20 hours per week on campus, which includes any combination of graduate assistantships (TA and PA) and student hourly work. Teaching, Research, Project and Program Assistantships are considered to be part of the academic program and are usually listed on the student's I-20 or DS-2019 as a source of financial support. This type of employment does not require any additional authorization from ISSS#. F-1 students may engage in student hourly work without any specific authorization, whereas J-1 students must have the written authorization of the Exchange Visitor Program Sponsor, either on the DS-2019 or in a letter.

Type(s) of Payment
  • salary (TAs and PAs)
  • fellowship or scholarship
  • Research Assistant stipend
  • travel reimbursement
Length of Stay
duration of study program, while pursuing a full course of study
Length of Time to Process
  • F-1s - none once enrolled
  • J-1s - time needed to obtain written authorization
Special Conditions
  • must be enrolled full-time
  • may not work an aggregate of more than 20 hours per week during classes, 40 hours per week during vacations
Required Documents Summary
  • F-1s, I-20
  • J-1s, DS-2019, and letter of authorization if payment is not reflected on the DS-2019
Forms Needed for Payment##

Salary (TAs and PAs)

  • Form W-4 Employee's Withholding Allowance Certificate
  • UW Form 1123 Alien Tax Information Request, attach copy of passport, I-94, and I-20 or DS-2019
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.
  • For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).
Research Assistants
  • Form W-4 Employee's Withholding Allowance Certificate
  • UW Form 1123 Alien Tax Information Request, attach copy of passport, I-94, and I-20 or DS-2019
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.

Fellowships and Scholarships
If payrolled:

  • Form W-4 Employees Withholding Allowance Certificate
  • UW Form 1123 Alien Tax Information Request, attach copy of passport, I-94, and I-20 or DS-2019
  • For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.

If not payrolled:

  • PIR#, attach copy of passport, I-94, and I-20 or DS-2019
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.
  • Form W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding, if tax treaty exemption applies. Treaty must include a provision for Scholarship/Fellowship Grants. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).
Travel Reimbursement
  • PIR#, attach copy of passport, I-94, and I-20 or DS-2019 (for employee travel use e-Reimbursement)
  • Social Security Number, Individual Taxpayer Identification Number (ITIN), or copy of filed ITIN application required.

Tax Liability/Withholding

Social Security Tax
All payments are exempt from FICA until the first payment of the year in which an individual becomes a resident for tax purposes. Students in F-1 or J-1 status will be exempt for the first five calendar years in the US. Research Assistantships, Scholarships and Fellowships are never subject to FICA. Contact Payroll if uncertainty exists
Federal Tax
Salary:
Taxes are deducted based on “single” with one allowance with an additional $250.00 (if paid biweekly), and an additional $500.00 (if paid monthly) added to gross wages before taxation. The federal percentage method of withholding is used, unless a tax treaty exemption applies and required forms are filed. For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html).

Research Assistantships:
Taxes are deducted based on "single" with one allowance plus $7.60/week, using standard graduated withholding tables, unless tax treaty exemption applies and Form 8233 is filed. To determine if tax treaty applies and required forms are filed. For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).

Scholarships, Fellowships:
14% withholding on non-qualified portion, unless tax treaty exemption applies and Form W-8BEN is filed. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).

Travel Reimbursement:
none

State Tax
Salary:
Taxes are deducted based on "single" with one allowance using standard graduated withholding tables, unless tax treaty exemption applies and required forms are filed. For payroll and tax treaty forms to complete and file refer to the International Tax Packet: PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).

Research Assistants:
Taxes are deducted based on "single" with one allowance using standard graduated withholding tables, unless tax treaty exemption applies and required forms are filed. For payroll and tax treaty forms to complete and file refer to the International Tax Packet :PDF. This packet is designed as a self-contained Instruction Manual. Complete the information on the packet worksheet and based on that information you will be able to complete the required forms that will determine your Tax Status while in the United States. The checklist at the end of the packet will ensure that you complete and file all of the necessary forms. If the employee is from a tax treaty country you must determine the Income Code, based on the Job Title, and must submit a completed Form 8233 or W-8BEN and, if required, a Revenue Procedure Statement to be exempt from tax withholding under the treaty (subject to treaty limitations). See packet checklist for appropriate form (8233, W-8BEN, Revenue Procedure Statement) to file. To determine if tax treaty applies refer to IRS Publication 901, Table 2 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or International Tax Packet section 2 (PDF) or Business Services web page (http://www.bussvc.wisc.edu/acct/tax/foreign/taxtabl1.html ).

Scholarships and Fellowships:
none

Travel Reimbursement:
none

I-9 verification###
valid I-94, and I-20 issued by UW-Madison, or pink copy of DS-2019 issued by UW-Madison or issued by other sponsor showing UW-Madison as the source of support.

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