The new Multidisciplinary Research Building on Thursday, Dec. 20, 2018.

Employment and Taxes

Employment

  • General Employment Information | F-1 Students

    Working in the U.S.

    If you are interested in working in the U.S., it is important to learn the different types of work authorization available to you as an F-1 student. There are special immigration regulations and application processes for on-campus or off-campus internship/employment which will be covered in this section including:

    • On-campus Employment
    • Curricular Practical Training (CPT)
    • Optional Practical Training (OPT)

    Please keep in mind that you must receive proper work authorization before you begin working as unauthorized employment can have serious consequences on your F-1 student status.
     

    For more information

    Make an appointment with an International Student Advisor by contacting the ISS office

    Phone:  951-827-4113

    Email: internationalstudents@ucr.edu
     

    Resources

    Visit Study in the States page, “Working in the United States”

    Visit Student and Exchange Visitor Program page, “Employment”

    Visit USCIS page, Students and Employment 

     

  • On-campus Employment/Internship | F-1 Students

    Working on Campus

    F-1 international students, who are maintaining their F-1 student status, are eligible to work on-campus at UC Riverside. F-1 undergraduate and graduate students may begin on-campus employment at the beginning of their first quarter at UCR.
     

    F-1 students are not required to receive written authorization from the ISS office to work on-campus as long as the following requirements are met:

    On-Campus Employment/ Internship Requirements

    • You must continue to maintain full-time F-1 status when engaging in on-campus employment/internship
    • You may work part-time (20 hours per week) while class is in session
    • You may work full-time (up to 40 hours per week) during academic breaks if you are returning to UCR the following term

     

    For More Information

    Make an appointment with an International Student Advisor by contacting the ISS office

    Phone:  951-827-4113

    Email: internationalstudents@ucr.edu

    You can review on campus employment opportunities on Handshake

     

    Resources

    Visit Student and Exchange Visitor Program page, “Employment”

     

  • Curricular Practical Training (CPT)/Internship | F-1 Students

    Curricular Practical Training (CPT)

    During the program of study at UCR, F-1 students may choose to work or intern off-campus by obtaining temporary work authorization called Curricular Practical Training (CPT) from the ISS office. The CPT employment/internship position (paid or unpaid) must be an integral part of an established curriculum for the program of study.

     

    CPT Eligibility

    • Must be in valid F-1 status
    • Must have completed one academic year as a full-time student (with the exception of certain programs)
    • Must currently be enrolled in a full-course load of study (with the exception of the summer)
    • Must be enrolled in the internship course assigned by your Academic Advisor (Undergraduate) or your Graduate Advisor (Graduate)

     

    Types of CPT

    • Degree Requirement CPT: It is when a degree program requires the student to complete an internship in order to graduate. 
      • Only certain UCR programs requires an internship to graduate.
    • Non-Required Course Credit CPT: It is when an internship is not a required part of the program but, the internship or work experience is integral to the student’s program and is required to enroll in an approved internship course during CPT.

     

    CPT Requirements

    • Position must be related to your field of study
    • Must receive CPT authorization before starting any employment/internship
    • 12 months or more of full-time CPT will make you ineligible for Optional Practical Training (OPT)

    Details on CPT Eligibility and Requirements can be found at  ice.gov/sevis/practical-training

     

    Part-Time CPT

    During the academic term (Fall, Spring, Winter quarters), all F-1 students may only work part-time CPT which is 20 hours or less per week. PHD students who have advanced to candidacy may be eligible to work full time in certain circumstances.

     

    Full-Time CPT

    During Summer quarter and school breaks, students may work full-time CPT which is more than 20 hours per week.

     

    Applying for CPT

    1. Obtain official offer letter from your prospective employer

    See a Sample Letter and Information for CPT Employer
    Your employer is the name of the place (the company or organization) where you will be pursuing an internship. It is NOT the name of the individual person who is hiring you. 

     

    2. Complete the CPT Request Form

    • CPT Request Form for All Students 
      • Graduate students should have it signed by their graduate advisor and undergraduate students should have it signed by their academic advisor. 

     

    3. Enroll in the internship course. Please contact your graduate or academic advisor with regards to internship course enrollment. 

    4. Submit the offer letter, CPT Request Form, and proof of enrollment in internship course to the ISS Office.

     

    For More Information

    Make an appointment with an International Student Advisor by contacting the ISS office:

    Phone: 951-827-4113

    Email: internationalstudents@ucr.edu

     

    Resources

     

  • Optional Practical Training (OPT) | F-1 Students

    Important USCIS Fee Increase Update

    On April 1, 2024 USCIS will increase OPT & STEM OPT application fees to $470 for online applications and $520 for paper applications. ISS will be recommending that students leverage the online filing option as it will be more cost effective, provide immediate status tracking and other benefits (i.e. address validation to ensure current U.S. address is entered for delivery of the OPT/STEM OPT EAD). Applications received on April 1, 2024 MUST include the new fee. 

    Important Reminder

    F-1 students must first obtain an OPT I-20 from the ISS office before submitting their OPT (I-765) applications to USCIS. Once a request is made for an OPT I-20, ISS will review your packet for eligibility to apply and provide you with the $100.00 ISS OPT Fee* payment instructions. Upon receiving an OPT I-20 (a new I-20 from ISS with DSO recommendation for OPT), students will need to submit their OPT (I-765) applications to USCIS within 30 days from the OPT I-20 issue date and within the OPT application window. Filing the OPT (I-765) application without following these instructions will result in a denial.

    *Effective January 1, 2024

    For clarification, please refer to this announcement.

     


    USCIS announcement (3/6/2023): Premium Processing for Certain F-1 Students Seeking OPT 
     


    OPT Application Process

     

    Application Window

    USCIS can accept your application as early as 90 days before your program completion date (not graduation date) and no later than 60 days after your program completion date. 

     

    To apply for OPT, please follow these steps:

    F-1 students now have the option to apply for OPT/STEM OPT  (I-765 Application) by paper mail or online. Please note that the online method is still a new process and we are still learning more information about the online filing method. 

    Please see the OPT Application Checklist

     

     Step One | Apply for an OPT I-20 from the ISS Office 


    Before applying for OPT, please review the OPT Workshop PPT or attend an OPT Workshop. In order to obtain an OPT I-20, you need to submit the following documents to the ISS office internationalstudents@ucr.edu. Please allow 10-12 business days. 

    1. OPT Request Form - Signed by the student’s Academic Advisor (Undergraduate Students) or Graduate Advisor (Graduate Students)
    2. Optional Practice Draft -  Form I-765 - A Sample I-765 is available online
      Please Note:  Do NOT submit the I-765 Form to USCIS until you receive the OPT I-20 from the ISS
    3. Copy of most recent I-94
    4. (If Applicable) Copies of previous CPT I-20(s), EAD cards, OPT I-20, I-20 with different SEVIS number, or any other documents needed.
       
    Useful OPT Resources
     Step Two | Assemble the Required OPT Documents to Submit to USCIS 
     
    Online Application

    Before filing your OPT application online, please set up a USCIS Online Account:

    1. Go to the I-765 Website 
    2. Scroll down the I-765 page and click ‘File Online’
    3. Create USCIS Online Account. For online help guides for filing online, please refer to uscis.gov/file-online.  
       

    After receiving your OPT I-20, please assemble the application documents to upload to your OPT application. Please double check if the documents have accurate information and are signed. If you submit the application after this 30 period the application will be denied. For more information, please check out the OPT Workshop PPT.

    1. Digital copy of 1 passport-style (2 x 2 inches) photo (see the U.S. Department of State Passport Photo Guidelines for details)
    2. Digital copy of OPT I-20 (signed by you and P/DSO) Please Note: The OPT I-20 Recommendation on Page 2 expires 30 days from the date the International Student Advisor (P/DSO) makes the recommendation in the Student & Exchange Visitor System (SEVIS). It must be submitted to USCIS with the completed OPT application within the 30 days. If you submit the application after this 30 period the application will be denied. 
    3. Digital copy of most recent Form I-94
    4. (If related) Previous copies of EAD cards, OPT I-20, CPT I-20 with different SEVIS number, or any other documents needed.
    5. USCIS I-765 Fee (Credit Card Only)
      • Application fee amounts may change. The most current amount can be found on the USCIS I-765 website.
      • Important note: Once you make your payment, your application will automatically be submitted, and you cannot make corrections.
         
    Formats of digital documents
    • Photos: JPG, JPEG, or PNG
    • Documents: JPG, JPEG, PDF, TIF, or TIFF
    • Foreign language documents must have English translation
    • Maximum size: 6 MB per file
    • Do not use special characters for the file name 

       
     Step Three | Submit OPT Application Documents to USCIS 
     
    Online Application

    Once you submit the payment online, your I-765 application will automatically be submitted. You will receive confirmation (including your receipt notice) that your form was submitted. Notices and updates (including biometrics notice, Request for Evidence (RFE), decision letter)  will be posted to your account.  Generally, USCIS will take around 3-5 months to review your case. USCIS will mail the final decision to your mailing address and to your online USCIS account. 

     

    Useful OPT Resources


     


    OPT Reporting Requirements
     

    OPT Reporting requirements PDF

     

    After Approval

    Once you are approved for Post-Completion OPT, you are required to register and report your information through the SEVP OPT Portal or to the UCR ISS office to maintain legal F-1 I-20 status. Failure to report any changes during the OPT period may result in a loss of F-1 status. If any changes occur, it will be the student’s responsibility to report any changes within 10 days including:

    • Personal Information 
    • Employer Information

    If reporting beyond 10 days of the position start date, please contact the ISS office (internationalstudents@ucr.edu).  

    When reporting your employment information in the SEVP OPT Portal, you must provide a detailed description on how your employment position is directly related to your field of study. The description should clearly demonstrate a clear connection between your employment position and your field of study by including your position title, job duties/responsibilities, employment start date, and company information. 
     

    Examples of a direct relationship per the 2019 SEVP Guidance on Practical Training: 

    • Bachelor's degree in Electrical Engineering
      I work full time as an Electrical Engineer at ABC Corp., a government contractor. In my job, I analyze client requirements for electrical systems and provide them with cost estimates of such systems. My work requires understanding of electrical circuit theory, which I studied in-depth at the University of ABC. dissertation.
       
    • Master's degree in Kinesiology
      I am working 25 hours a week in a health food store as a consultant for Self-Made Inc., designing and teaching exercise classes that are incorporated into a customer's overall nutrition and exercise plan. My designs and customer instruction draw upon my studies and classwork in exercise therapy and physical reconditioning.
       
    • PhD in Computer Science
      I am employed as a full-time Computer and Information Research Scientist at ABC Research Institute. I work as part of a team of scientists and engineers that designs experiments to test the operation of various software systems. My work builds on research in complex algorithms and machine learning, which I studied as part of my dissertation.

     

    SEVP OPT Portal

    The SEVP OPT Portal is an important and convenient tool to fulfill the legal OPT reporting requirements during the OPT period. This portal is only available for students approved for OPT. Around the start date of the EAD card, SEVIS will email an SEVP OPT Portal link to the student’s UCR email address. If the SEVP OPT portal link has expired or has locked, students should contact the ISS office (internationalstudents@ucr.edu) to reset the link. If the link cannot be located, students should check their spam mail. For technical issues, please contact the SEVIS Help Desk 1-800-892-4829.

     

    Unemployment Rule

    Unemployment days are counted from the start date on your EAD card. For Post-Completion OPT students, the maximum period of unemployment is 90 days. Students are required to report their employment in the SEVP OPT Portal within 10 days of the position start date. If there is no employment information listed in the SEVP OPT Portal, it will be seen as unemployment. Please note that exceeding 90 days of unemployment will result in the violation of your F-1 status and may result in a loss of your F-1 status. If you are at risk of exceeding the 90 days of unemployment time, please contact the ISS office (internationalstudents@ucr.edu).

     

    Allowable OPT Employment during Post-Completion OPT

    Please make sure to have a copy of your employment offer letter in the case that the Department of Homeland Security requests that you provide evidence of your employment at the company/institution. 

    Employment positions must meet the following criteria for the 12-month Post-Completion OPT: 

    • Must be directly related to your field of study
    • Part-Time (20 hrs. per week) or Full-time (more than 20 hrs. per week)
    • Allowable Employment Types include:
      • Paid, Unpaid, or Volunteer
      • Self-Employed Business Owner
      • Multiple Positions 
      • Short-term Positions
      • Work for Hire
      • Through an Agency  

     

    Useful OPT Resources

     

  • 24 Month STEM OPT Extension | F-1 Students

    Important USCIS Fee Increase Update

    On April 1, 2024 USCIS will increase STEM OPT application fees to $470 for online applications and $520 for paper applications. ISS recommends that students leverage the online filing option as it will be more cost effective, provide immediate status tracking and other benefits (i.e. address validation to ensure current U.S. address is entered for delivery of the STEM OPT EAD). Applications received on April 1, 2024 MUST include the new fee. 

    Important Reminder

    F-1 students must first obtain a STEM OPT I-20 from the ISS office before submitting their STEM OPT (I-765) applications to USCIS. Once a request is made for a STEM OPT I-20, ISS will review your packet for eligibility to apply and provide you with the $300.00 ISS OPT Fee* payment instructions. Upon receiving a STEM OPT I-20 (a new I-20 from ISS with DSO recommendation for STEM OPT), students will need to submit their STEM OPT (I-765) applications to USCIS within 60 days from the STEM OPT I-20 issue date and within the STEM OPT application window. Filing the STEM OPT (I-765) application without following these instructions will result in a denial.

    *Effective January 1, 2024

    For clarification, please refer to this announcement.

     


    USCIS announcement (3/6/2023): Premium Processing for Certain F-1 Students Seeking OPT 

     


    STEM OPT Application Process

    1. The 24-Month STEM OPT Extension Application Checklist includes information on the application process and the required documents.
    2. Students can also access the online STEM OPT Tutorial.


    STEM OPT Reporting Requirements

    In order to maintain legal F-1 status during STEM OPT, F-1 students must submit a report every six months and update any changes (including personal information & employment information) within 10 days. All STEM OPT reports must be submitted to ISS office (internationalstudents@ucr.edu) ahead of time. Once received, an ISS Advisor will review and submit the report in SEVIS system.

     

    Report Deadline
    Report Due
    6 Months on STEM OPT

    Validation Report Due:

    1. STEM OPT Reporting Form
    12 Months on STEM OPT

    Annual Evaluation Report Due:

    1. STEM OPT Reporting Form
    2. Evaluation on Student Progress (1st portion of page 5 in I-983 Training Plan)
    18 Months on STEM OPT

    Validation Report Due:

    1. STEM OPT Reporting Form
    24 Months on STEM OPT

    Final Annual Evaluation Report Due:

    1. STEM OPT Reporting Form
    2. Final Evaluation (2nd portion of page 5 in I-983 Training Plan)
    Changes in STEM OPT

    Change of Address or Contact Information:

    1. Update directly in your SEVP OPT Portal account


    Change of Employer:

    1. STEM OPT Reporting Form
    2. Final Evaluation of I-983 for previous employer
    3.  New I-983 for new employer
    4. Offer Letter

     

     

  • General Employment Information | J-1 Students

    Working in the U.S.

    If you are interested in working in the U.S., it is important to learn the different types of work authorization available to you as a J-1 student. There are special immigration regulations and application processes for on-campus or off-campus internship/employment which will be covered in this section including: On-campus Employment and J-1 Academic Training.

     

    On-campus Employment

    • J-1 students must receive written authorization from the ISS office to work on-campus
    • You may work part-time (20 hours per week) while class is in session
    • You may work full-time (up to 40 hours per week) during academic breaks if you are returning to UCR the following term
    • You must continue to maintain full-time F-1 status when engaging in on-campus employment/internship

     

    Academic Training (AT)

    • Academic Training is a period of off-campus work authorization in a J-1 student's field of study
    • Academic training must be authorized by a responsible officer in ISS before you begin working and you must have a job offer before applying. You can engage in Academic Training both before and after the completion of your studies as long as you meet the eligibility requirements. Academic training is generally used after the completion of an academic program. For post completion academic training; you must apply before your DS-2019 or Academic program expires-whichever is earlier
    • Undergraduate and Graduate students are eligible for 18 months of academic training. PHD students are eligible for up to 36 months of AT.
    • Undergraduate or Graduate students in a program that is less than eighteen months old are eligible for a period of AT equal to the time that they have been in J status.

    Please review our Academic Training Request Form for eligibility requirements and additional information.

     

  • Academic Training | J-1 Students

    J-1 students who are in good academic standing may obtain authorization for work off-campus, as part of an academic training experience. Training should relate to your degree program and must not involve any unskilled labor.

    After completing studies, J-1 students are eligible to work for up to 18 months if the job qualifies as “academic training.” Students pursing post-doctoral studies are eligible for an additional 18 months training, for a total of 36 months. Non-degree students maybe authorized for AT for a length of time not exceeding their academic enrollment length. Students interested in academic training during their studies should make an appointment with an advisor to discuss eligibility and course enrollment.

    Academic training must be integral to your program, recommended by your dean or academic advisor and authorized by the Responsible Officer/Alternate Responsible Officer of your Exchange Visitor program.

    How to Apply for Academic Training

  • How to apply for a Social Security Number

    Social Security Number

    A Social Security Number (SSN) is assigned to individuals who are authorized to work in the United States. The SSN is a way to report wages to the U.S. government.

     

    Obtaining a Social Security Number

    Obtaining an SSN Applying for an SSN is free. You must apply in person. You are eligible for an SSN only if you are employed or have the appropriate work authorization. If you do not meet one of these criteria, you will not qualify for a SSN.

    1. Gather the Required Documents
    2. Visit the Social Security Administration Office

    Locate your local Social Security Administration Office

     

    Access important resources

    Social Security Administration, International Students and Social Security Numbers guide [pdf] 

    Study in the States page, Obtaining a Social Security Number

     

Taxes

  • Do I Need to File Tax Forms?

    Are You Required to File a Tax Report?

    If you are in F-1, F-2, J-1 or J-2 status and have been present in the U.S. during the 2023 calendar year, you are required to file a tax report by the following year’s tax deadline, even if you did not work or earn income in the U.S.

    You may be required to file:

    • U.S. Federal Tax Return Forms
    • State Income Tax Return Forms

     

    Important Tax Dates

    The Internal Revenue Service (IRS) typically starts accepting income tax returns at the end of January.

    Federal Tax Deadline for 2023 Tax Year

    • April 15, 2024*

    California State Tax Deadline for 2023 Tax Year

    • April 15, 2024*

    *Tax deadline dates may be subject to change due to the ongoing coronavirus pandemic. Please double-check the deadline dates directly on the IRS website and the CA Franchise Tax Board website. 

     

  • Who is Considered Resident or Nonresident for Federal Tax Purposes?

    Who is considered Resident or Nonresident for Federal Tax Purposes?

    Generally, most international students and scholars who are on F or J visas are considered nonresidents for tax purposes. International students on J-1 and F-1 visas are automatically considered nonresident for their first five calendar years in the U.S., whilst Scholars/Researchers on J visas are automatically considered nonresidents for two out of the last six calendar years in the U.S. If you've been in the U.S. for longer than the five or two year periods, you can use GLACIER Tax Prep (GTP) or the Substantial Presence Test to determine your tax residency status. 

     

  • Which Forms Am I Required to Complete?

    What forms am I required to complete?

    Even if you did not earn income, if you are in F or J status and were present in the U.S. in the previous calendar year, you are required to file a Form 8843. Form 8843 is not an income tax form. It is an informational statement required by the U.S. Internal Revenue Service (IRS) for nonresidents for tax purposes (including spouses or dependents of nonresidents). 

    If you received a U.S. salary, a fellowship, scholarship or grant in excess of university tuition and fees in the previous year, you may need to file a federal tax form with the IRS and a state tax form with your state franchise tax board. The forms you are required to complete may vary due to your individual tax circumstances and the amount of time you have been in the United States. We recommend that you use GLACIER Tax Prep (GTP) and/or Sprintax to complete the appropriate tax forms.

     

  • Can the International Student and Scholars Office Help Me File My Tax Forms?

    Can the International Student and Scholars office help me file my tax forms?

    Since we are not tax experts, we cannot provide you with specific tax advice; however, we do provide you with the listed resources to assist you with filing tax related reports. If you have specific tax questions, we recommend that you contact the Internal Revenue Service (IRS) or a certified tax professional. 

     

  • What U.S. Tax Forms Am I Expected to Receive?

    What U.S. tax forms am I expected to receive?

    Before completing the appropriate tax documents, it is important to collect the necessary tax forms. Depending on your tax circumstance from the year prior, you may receive any of the following forms. 

    • Form W-2 (Wage and Tax Statement)
      This form will be issued to those who had U.S. employment in the previous year. The Form W-2 shows the amount of taxes that were withheld from the paycheck for the year. This will be used to file federal and state taxes. The IRS requires employers to issue the W-2 no later than the end of January each year. For international students or scholars who were employed by UCR, the W-2 may be located in the UCPath Portal
       
    • Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding)
      This form will be issued to nonresidents for tax purposes who had taxable scholarships, stipends, or fellowships. It is also for those who had wage/salary payments that are exempt from federal tax withholding due to a tax treaty. If this applies to you, UC Riverside will issue the 1042-S around February 11 and will notify you by email indicating that it is ready to access through your GLACIER account. The IRS typically requires employers to issue the W-2 no later than the middle of March each year. 
       
    • Form 1095-B (Health Coverage)
      This form reports the type of health insurance coverage you have, any dependents covered, and to verify that the plan has the minimum qualifying health insurance coverage. Nonresidents for tax purposes can disregard this form. 
       
    • Form 1098-T (Tuition Statement)
      This form is issued by eligible educational institutions in the United States to document educational expenses for each tax year. Nonresidents for tax purposes can disregard this form.

     

  • How Do I File Taxes?

    Filing U.S. Federal Taxes
     

    GLACIER Tax Prep (GTP)

    • GLACIER Tax Prep (GTP) is a user-friendly online federal income tax filing program designed for international students and scholars who are considered nonresidents for tax filing purposes. UCR provides free access to GTP for our UCR international students, scholars, and dependents.
      • To request for a free GTP access code and set up your GTP account for the 2023 tax year, please contact internationalstudents@ucr.edu
      • If you have a GLACIER account, you should have automatic access to GLACIER Tax Prep (GTP) from your GLACIER account. 
         
    • Am I eligible to use GTP? You are eligible to use GTP if you are considered a nonresident for tax purposes and meet the following eligibility requirements.
      • F-1 and J-1 students enrolled at UCR in the previous calendar year
      • Current J-1 visiting scholars associated with UCR in the previous calendar year
      • F-2 and J-2 dependents of the above

         

    UCR Tax Workshops 

    • Introduction to Federal Tax Workshops are designed to provide you with general information on tax filing in the U.S. and also provide an overview of the GLACIER Tax Prep (GTP) software (typically from February to April). If this is your first time filing taxes in the United States, we recommend that you attend one of these workshops before accessing GTP.
       
    • To sign up for upcoming tax workshops, please go to our Events Calendar

     

    Filing State Taxes
     

    UCR Tax Workshops
    • CA State Tax Workshop is presented by the California State Franchise Tax Board to guide you on filing any required State tax forms. This workshop is held during the tax season (typically between February to April). We recommend that you complete your federal taxes before attending this workshop.
    • To sign up for upcoming tax workshops, please go to our Events Calendar
       
    Sprintax 
    • Sprintax is a user-friendly online federal and state tax program designed for international students, scholars and their dependents who are considered nonresident for tax purposes. 
    • To use Sprintax to complete your state tax forms, please go to the UCR Sprintax login page.

     

    *Important Note: The resources listed are provided to help you gather information about filing taxes in the United States and are not a substitute for legal tax advice. If you have specific tax questions, we recommend that you contact the Internal Revenue Service (IRS)  or a certified tax professional.

     

  • How Do I Apply for an ITIN?

    How do I apply for an ITIN?

    The Individual Taxpayer Identification Number (ITIN) is a 9-digit identification number that is issued by the Internal Revenue Service (IRS) for U.S. tax processing purposes. This number is only available for residents and nonresidents for tax filing purposes who are not eligible to receive a Social Security Number (SSN) and need to file taxes.

    To learn how to apply for an ITIN, please visit the IRS - ITIN webpage. The IRS also provides detailed instructions on the ITIN application process on their Instructions for Form W-7 page.

    If you need assistance applying for ITIN, please make an appointment with an ITIN specialist at your local H&R Block office or other tax preparation office offering this service.

     

  • Tax Filing Resources - Learn How to File
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