Portland Community College | Portland, Oregon

How to Hire an F-1 International Student

Hiring an international student is easier than you may expect. Our office is here to help with your questions!?This information is designed for the prospective employer to clarify the legal obligations.

Step 1: Student needs Social Security Number

If the student does?have?a Social Security Number already, move to step 2.

If the student does not have a Social Security Number:

• Once offered a position, a student will need to successfully apply for a Social Security number before they begin work on campus.
• The employer will help the student get this process started, by filling out a portion of the student¡¯s Social Security Verification letter. Please see who completes which sections of the form in the table below.

Step 2: Employer completes new hire paperwork with student

Once the student has a Social Security Number (or a receipt that they have applied for one), the following new hire documents can be completed by the hiring manager with the student.

Form I-9

The student must present the following documents:

• valid, unexpired passport
• Most recent form I-20?from PCC
  • Verify student¡¯s identity
  • School Information: must list Portland Community College
  • Program of Study box: Program End Date
    • This date will become the expiration date of the student¡¯s I-9 and work authorization. International students may renew their I-20, if their anticipated graduation date changes, and then the I-9 will need to be updated. (see update section below)
• Most recent I-94?that is marked ¡°F-1 D/S¡± (student can retrieve online)

For assistance, please refer to this sample: How to Complete an International Student¡¯s I-9 Form

W-4

The student must complete the W-4 without guidance from the hiring manager, however, we have highlighted the sections in the instructions that are specific to F-1 international students when completing the form.

• When filling out the Federal W-4, international students should refer to the instructions in Notice 1392.
• When filling out the Oregon W-4, international students should refer to the instructions on the form for nonresident aliens.

PCC’s Payroll Department must receive a scan of the student’s I-20 or the F-1 visa in their passport, in order to exempt them from taxes that do not apply to F-1 international students.

Employment Information Form (EIF)

This form should be completed by the student. You can find it on HR¡¯s website under the link titled, ¡°Employee Information form¡±.

*It is important to check with PCC¡¯s HR department to see if any other new hire documents are required at the time of hire.

Step 3: Employer creates timesheet/EPAF

Note: A student can only begin training or working after successfully applying for a Social Security number.

Information for Payroll / Taxes

F-1 international students do have taxes withheld from income earned in the United States, with some exceptions. F-1 students who have been in the U.S. less than five calendar years, are nonresident aliens for tax purposes. Most PCC international students will be classified as such.

A nonresident student is exempt from FICA/FUTA (social security, medicare, unemployment) withholding, if enrolled in 6 or more credit courses each term they work.

• PCC¡¯s Payroll department will need to receive a copy of the international student¡¯s I-20 and/or visa, along with the W-4, in order to process these exemptions.
• Students can refer to Internal Revenue Service publications 515 and 519 for further information.

Approximately 45 countries have tax treaties with the United States. Students from a tax treaty country may have part of their income exempt from federal taxation. Students who claim this exemption must be able to prove eligibility under the tax treaty. Summaries of these treaties can be found in IRS Publication 901. (If a student wishes to claim a tax treaty exemption, they must file IRS Form 8233 [pdf] upon completing the I-9, along with a requisite statement as outlined in Appendix A of IRS Publication 519.)

Updating the work authorization date (Re-verifications on form I-9)

The expiration date of a student¡¯s work authorization can be found in Banner: (PEAEMPL screen, United States Regulatory tab, I-9 > expiration date). Once the expiration date is within 90 days, automated emails are sent by HRIS to the student and employer.

The student may be able to renew their I-20 with the OISS. If a new I-20 is issued to the student with a later program end date, the student can show the new I-20 to their employer. The employer can then process a reverification on the i-9, referencing the new I-20. The employer should check for the same criteria on the new I-20 as when filling out an original I-9 (see hiring paperwork section above).

• For work authorization updates, the student does not need to fill out or sign a new I-9. The employer can fill out supplement B, Re-verification and Rehire (page 4 of the I-9 form) as follows:
  • Fill in student info on top of page (should match original i-9, if no changes)
  • Use 1 of the 3 Re-verification sections: fill out with new I-20 info that student has provided
    • Expiration Date = new program end date on I-20
  • Employer provides their own info and signature
• The final step is to send the I-9 update to PCC HRIS.

Frequently Asked Questions

This page is maintained by the OISS Senior Office Assistant.