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Social Security & Taxes  

Issues for Students Who Work in the United States

If students are authorized to work, they are currently not subject to Social Security
(FICA) tax, although they are subject to withholding and payment of federal and state
income taxes, unless exempted by a provision of a tax treaty with their home country.

Social Security Number

In order to be paid for working, you must obtain a social security number.

Before requesting the number, you must have a job offer. Once you have a job offer, you should request a letter from the supervisor.

The letter should contain the following information:

  •   Job Title/Description
  • Employment Effective Date
  • Number of hours/week
  • Employee’s Supervisor
  • Supervisor’s Telephone
  • Employer Identification Number

Next, you should request a social security letter from the Office of International Programs by filling out a letter request form at the front desk.

Once the letter is ready, you pick it up. Then, you should collect all immigration documents, including passport, visa, I-94, I-20 or DS-2019, and the two letters, and go to the Social Security Administration office.

The nearest office to UTEP is the downtown office, located at 600 Texas Ave . , El Paso, TX 79901 . The phone number for this office is (915) 534-6582, or toll free at 1-800-772-1213.

At the office, you should make a request for a social security number and social security card. You will need to present your immigration documents and the two letters to an employee.

If there are no problems with your record, the Social Security Administration will issue a social security number on a card. The card will be mailed to you approximately two weeks after the request is made.

You must be sure to use a US mailing address when requesting the social security number.

The social security card will have a notation of, “Valid for work only with DHS authorization.” The “DHS” in this statement refers to “Department of Homeland Security.”

You must not begin working until you have obtained the appropriate work authorization from the Office of International Programs. In most cases, if the Office of International Programs has given permission to work, this permission IS the DHS authorization.

Taxation

All international students must report any income they have received while in the United States.

Income may be in the form of a paycheck, a stipend, an assistantship, or a scholarship.

If you have a scholarship, you will receive a form 1042-S from the UTEP Payroll office beginning in January each year.

If you have worked in the U.S., you will receive a W-2 form from each employer. The form summarizes the amount of income that you earned in the past year. The forms are usually mailed to you beginning in January of each year.

You are responsible for submitting the correct income tax return forms to the US government by no later than April 15 th each year you are a student in the U.S.

Our office usually schedules local personnel from the IRS (“Internal Revenue Service”) to come to campus and host tax workshops for international students. The workshops usually take place in the end of February.

You should collect your W-2 and 1042-S forms and take them to the workshop. Workshop staff will help you to complete the correct income tax forms.

You must then mail the forms along with the correct documentation to the address provided at the workshop.

If you are not able to attend the tax workshops at UTEP, you can go to any commercial tax preparer for assistance with the income tax forms.