Employment and International Students, Faculty & Staff
IU is required to withhold both federal and state income tax from wages and salaries paid to international employees for services performed within the US. The department should have all new international employees complete the International Tax Questionnaire and submit to the address listed on the form.
The federal rate of withholding for international employees who are non-resident aliens for tax purposes is higher than for US tax residents. There are limitations on the number of exemptions and marital status that the nonresident employee may claim on the W-4 form.
All international employees receiving wages or salary for services performed are required to have a Social Security Number.
Tax Treaty benefits for income taxes may be available to the F-1 (generally for five years) or J-1 (for two out of six years) employee if there is a treaty between the US and their tax residence country. The benefit always results in a reduction of the income tax to be withheld, but the granting of the tax treaty benefit is not automatic. The link provides directions on how to apply for these benefits.
Work Requirements for International Faculty/Staff
J-1 professor and researcher visas allow employment on the campus of the sponsoring institution. If IU has prepared the visitors DS-2019, then authorization to work as an IU professor or researcher is provided by the DS-2019 itself. If a different institution prepared the visitor’s DS-2019 then, before beginning work at IU, the sponsor must provide written permission to work.
|The H-1B visa is issued to a “specialty worker”. The holder must have a bachelor’s degree or the equivalent, and the job which the visitor wishes to do in the US must be a professional position.|
Work Requirements for International Students
|F-1 Students generally may work on campus up to 20 hours per week during the fall and spring semesters, and they may work on campus full-time during the summer and university vacation periods. Before hiring, contact the Office of International Services for proper authorizations.|
|J-1 Students at IU may generally be authorized to work on campus up to 20 hours per week during fall and spring semesters and full-time during university vacation periods and the summer. In addition to on-campus part-time work J-1 students may be authorized for academic training|