OMG, You Did What? What to do when your student or scholar runs up against the police or border patrol - NAFSA
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OMG, You Did What? What to do when your student or scholar runs up against the police or border patrol.
Introductions Robin Vermette, Immigration Manager, Orr & Reno Dawn Sedutto, Director, International Student Services, Southern New Hampshire University Joshua Pantesco, Esq., Orr & Reno Emily West, International Student Advisor, University of New Hampshire School of Law
Role as Advisor Orientation & preventative measures Campus procedures Disclosure and confidentiality Explaining the need for legal counsel
Legal Counsel
Unauthorized Practice of Law without a license
When an attorney is needed
When advisors are called to testify
Immigration consequences
Conviction, Exclusion, Removal
Naturalization
Q&A Have any questions for us?
OMG, You Did What? What to do when your student or scholar runs up against the police or border patrol.
Introductions Robin Vermette, Immigration Manager, Orr & Reno Dawn Sedutto, Director, International Student Services, Southern New Hampshire University Joshua Pantesco, Esq., Orr & Reno Emily West, International Student Advisor, University of New Hampshire School of Law
Role as Advisor Orientation & preventative measures Campus procedures Disclosure and confidentiality Explaining the need for legal counsel
Legal Counsel
Unauthorized Practice of Law without a license
When an attorney is needed
When advisors are called to testify
Immigration consequences
Conviction, Exclusion, Removal
NaturalizationQ&A Have any questions for us?
Don Ross, Salem State University
Bob Chudy, University of Connecticut
Dawn Sedutto, Southern New Hampshire University
Colleen Callahan‐Panday, Worcester Polytechnic InstituteShow of Hands…
How many were present at the tax SIW presentation last year
Feel comfortable with your level of knowledge about non‐resident alien taxes
Feel comfortable talking to your students about taxes
Distribute tax information from your office
Use a software program
Have a workshop or program to discuss taxes at your school
Avoid discussing taxes at all costFiling Dates
Federal and Massachusetts
File by April 17, 2012
(no electronic filings for 1040NR forms)
Form 8843 by June 15Crash Course in Tax Basics
Believe it or Not:
Non‐immigrant students, spouses and dependents on an F‐visa are required to
file tax paperwork even if they had no income and were only in the US for 1 day in
2011.
Non‐resident alien:
Resident alien for tax
F‐ status for LESS than 5 purposes:
calendar years
Substantial F‐ status for MORE than
No employment – Presence Test 5 calendar years
Form 8843
Employment‐
Employment– Form 1040 (EZ)
Form 1040NR (EZ) and
Form 8843Non‐Resident Alien Tax Status Benefits:
• FICA (Social Security and Medicare) Exemptions (Internal Revenue
Code 3121 (b)(19))
• Can get this $ back at the end of tax season, but better not to
have it withheld
• Tax Treaty Benefits– 1042‐s
Resident Alien for Tax Purposes Tax Benefits:
Files same form as US citizens and Permanent Residents and thus can
qualify for exemptions and deductions available through these forms,
however you are taxed on worldwide income.
Resident Alien for Tax Purposes is not the same as Permanent
Resident/”green card” – still a non‐immigrant by USCIS.W‐4 Forms
• To properly withhold taxes
• Use modified instructions in Notice 1392 Supplemental Form
W‐4 Instructions for Nonresident Aliens
• Line 3: Check single box regardless of status
• Line 5: Only 1 withholding allowance
• Line 6: Write “nonresident alien” or NRA on dotted line
• Line 7: Don’t claim exempt
• If claiming tax treaty withholding exemption, don’t complete
W‐4. Complete Form 8233 instead
4/1/2012W‐8BEN
From banks to certify your NRA status
Prevents tax withholding and reporting on interest paid
Claim tax treaty benefits
If sent to a student have them fill in, put address in home
country, sign and return to bank.
4/1/2012Tax Treaty Benefits
• See Publication 901
• Can be confusing and complicated
• About 60 countries have tax treaties with the US
• Most are similar and allow students to deduct from
$2,000 to $5,000 of their earned personal income from
US sources.
• Are exceptions/different provisions. See India
• Subtracts Treaty Benefit From W‐2 Income up‐front
• Report in question J, page 2 of 1040NR‐EZForm 1042‐S • Reports scholarship/fellowship payments, and income tax withheld, • Treaty benefits • Issued later than W‐2 , ie in March • Wait to file until 1042‐S received • If not provided you have to calculate what portion of the scholarship was for tuition and fees and what part was for other taxable expenses and how much the Treaty exempts
Tax Returns
Documents needed when preparing
• Income Statement Form (W‐2, 1042‐S, 1099MISC)
• Issued by employer by the end of January—if student has not
received by then, have them inquire with payroll office
• Bank Interest/Stock Dividend Statements‐ 1099‐INT and 1099‐DIV
• NRA’s filing form 1040NR do not include bank interest as income
• Passport, I‐20/DS‐2019, I‐94
• Tax Treaty Article Number (IRS Publication 901)
• Social Security Number (SSN) or Individual Taxpayer Identification
Number (ITIN)
• Don’t need 1098‐T because international students cannot claim tuition
payment benefitWhere to Send Forms
Send Form 1040NR‐EZ and/or 8843 Send Forms 1040EZ or 1040A or
to: 1040 to:
If receiving a refund:
The Department of the Treasury
Internal Revenue Service Center The Department of the Treasury
Austin, TX 73301‐0215 Internal Revenue Service Center
Kansas City, MO 64999‐0014
If making a payment:
The Department of the Treasury
Internal Revenue Service Center
Hartford, CT 06176‐0008You are not alone…
…Software that can help
CINTAX– Complete International Tax Prep
Windstar—Foreign National Tax Resource
Tax Software that DO NOT help
Turbo Tax
Tax Act
H&R BlockWhat to Do if a Student Forgets to File?
• Can still comply by filing a late form
• Also applies to the filing of Form 8843
• Penalty and interest charges are assessed only on
those who owe tax money for the previous year(s)
• Should they bother?
• Get refunds
• For future immigration interviewsWhat To Do If Social Security and/or
Medicare Taxes are Withheld In Error
If a student is unable to receive a refund of these Taxes from their
employer, they may then file Form 843 and Form 8316 to request a
refund from IRS.
4/1/2012FICA Continued
Include The Following:
• A copy of their W‐2 Form
• A copy of the visa page of their passport
• A copy of form I‐94
• A copy of their work authorization if any (copy of your EAD
authorizing OPT)
• A copy of front and back of their Form I‐20 or Form DS‐2019
authorizing CPT
• A written statement that they unsuccessfully requested a refund of
these taxes from their employer. (This can be the statement they
obtained from their employer, or their own statement that they were
denied a refund of these taxes by their employer and were unable to
obtain a statement from them. )
4/1/2012State Taxes
• If your student lived in another state during 2011 they may
have to file 2 state forms
• If they received more than $4,400 while working in
Massachusetts, they will need to complete a
Massachusetts tax return ( Form 1NR/PY),
• If they earned less than $8000, they won’t owe any state
tax.
• To get a refund of taxes withheld they must file.
4/1/2012Liability
• Be careful of putting your institution at risk
• VITA programs versus other ways of helping students
• If you are not an authorized tax professional let students
know during information sessions, handouts– “we are not
professional tax advisers or preparers”
• If you give the wrong advice it is fixable– students can edit
tax forms up to three years after filing, but giving specific
advice is a slippery slope.Why should I/you care?
• Provide a service students want and need
• Encourages them to come to office
• Good for reputation and word of mouth
• Have students comply with law and file properly
• Not complying could impact future immigration
status
• H & R Block (and other widely available tax
software, offices) almost always wrongShare Tax Information
• At some universities tax education begins at orientation
• Explain that students have an obligation
• Let them know when tax programs/workshops will
be organized
• During Tax season
• Email blasts/newsletters
• Programs/workshops for information
• VITA programs
• Web pages
• HandoutsHow to proceed depends upon your intuitional
situation…
Outreach Examples:
Southern New Hampshire University
University of Connecticut
Salem State University
Worcester Polytechnic InstituteOutreach
Southern New Hampshire University
University of Connecticut
Salem State University
Worcester Polytechnic InstituteResources
• NAFSA Tax Resource:
http://www.nafsa.org/resourcelibrary/default.aspx?id=18787
• federal tax brochure, processing ITIN aps, electronic toolkit for NRA
VITA sites
• NAFSA workshop‐ “Nonresident Alien Tax: What International
Educators Need to Know”
• IRS webpage: http://irs.gov
• IRS forms: http://www.irs.gov/formspubs.index.html (also through
Google!)
• IRS Publication 519: US Tax Guide for Aliens:
http://www.irs.gov/publications/p519/index.html
• IRS Publication 901: US Tax Treaties: http://www.irs.gov/pub/irs‐
pdf/p901.pdf
• State Tax Websites
• Massachusetts Department of Revenue
• Connecticut Department of Revenue Services
• Maine Revenue Services
• State of Rhode Island Division of Taxation
• Vermont Department of Taxes
• New Hampshire– no state income taxThe ‘Miscellaneous’ Group:
Non-degree Students & Student Interns
NAFSA REGION XI
SPRING IMMIGRATION WORKSHOP
MONDAY, MARCH 19, 2012
BABSON COLLEGERAE BARTER, INTERNATIONAL ADVISOR,
IMMIGRATION SERVICES, OFFICE OF GLOBAL
PROGRAMS, UNIVERSITY OF CONNECTICUT,
STORRS
RAE.BARTER@UCONN.EDU
ELKE BREKER, DIRECTOR, OFFICE OF
INTERNATIONAL STUDENT & SCHOLAR SERVICES,
BROWN UNIVERSITY
ELKE_BREKER@BROWN.EDU
MAYOKA TAKEMORI, COORDINATOR AND
ADVISOR FOR VISITING INTERNATIONAL AND
DOMESTIC STUDENTS, INTERNATIONAL STUDENT
OFFICE, MASSACHUSETTS INSTITUTE OF
TECHNOLOGY
MAYOKA@MIT.EDUAgenda Introduction to terms and visa categories F-1 and J-1 non-degree regulations Other J-1 categories that might work Non-degree student information related to background, sending and returning forces, etc… Institutional policy and management issues UCONN MIT Brown Scenarios: Best practices Q&A
F-1 Basics for Non-Degree Must lead to specific educational or professional objective Program must be a full course of study Standard F-1 conditions for I-20 issuance apply I-20 should be consistent with the institution’s Form I-17 I-20 preparation: Level of study = ‘Other’ or ‘Language Training’ SEVIS registration and events as usual On and off-campus employment (OPT)
J-1 Basics for non-degree student Degree type on DS-2019 = Non-Degree Substantial non-personal funding requirement Full time in “prescribed course of study” Total duration = 24 month Health insurance requirement Site of Activity 12 month bar / Two-Year Home Residency No J-1 category change or change of education level On and off-campus employment (Academic Training)
Other J Categories Short term Scholar Up to 6 month Research Scholar 3 week minimum, 12/24 month bars Student Intern Matriculation at home, structured U.S. visit
Who Are These Students??? Academic context at U.S. institution – Are they all over the place? Classroom study “Visiting”, “Special” , “Non-degree” students (undergraduate or graduate level) Independent or Exchange Program graduate students Some with aspirations to seek admission into Master’s or Ph. D. program Intern Training provided at the departmental level Employee / Researcher Advanced graduate students “hired” by faculty as researchers Research only, no class attendance required Subject to Confusion – Where do they belong? Some do not qualify as “students” on your campus – limited benefits & student support services available Some do qualify as students but are never in a classroom Some may start their program whenever they like or in accordance with home institution academic term dates
UConn: Non-degree students currently served Exchange students J-1 Non-Degree Student Graduate-level students conducting research J-1 Short Term Scholar or Research Scholar categories
Who are we not serving?
1. Students who want to enroll as non-degree students with no
exchange agreement
2. Departments want to bring undergraduate students for research or
training
3. Departments want to bring visiting students for coursework under
an Memo of Understanding (MOU), but the students do not meet
definition of “exchange student”
4. Intensive, short term course of study (ex: 3 week summer program)Concerns Who is responsible for these students? Are we overstepping our role? Visa eligibility? How to keep track? J-1 Student Intern: concerns about evaluations and DS-7002, what defines an internship “program” F-1: Non-degree study not on I-17.
In Progress: J-1 Sponsorship Overhaul
Scholar categories reserved for non-student
visitors.
All J-1 category requests made by departments
through one online request system.
Department takes “ownership” for all visiting
students they invite.
Supporting documentation depends on visitor’s
position and intended activity.
Cannot accommodate requests from individual
students: must be hosted by UConn department.Visiting Students: Coursework
UCONN Status J-1 Visa Category Academic Activities Duration Funding MOU needed? Employment
/Professional Permitted Minimum, Eligibility
Eligibility Maximum
Exchange Non-degree Current student Full time course 1 semester to 2 Outside Yes- exchange On campus
student Student nominated by a enrollment (12 years Organization/ agreement employment,
UCONN partner credits Bachelors, Government/Un administered by economic
institution, 9 credits Masters) iversity/Personal hardship,
Office of Study
undergraduate or academic
Abroad training
graduate level
Visiting student – Non-degree Current student, Full time course 1 semester to 2 Outside No if outside On-campus
enrolled in Student undergraduate enrollment (12 years Organization/ funding, yes if employment,
coursework on a or graduate level, credits Government/Un personal funding economic
non-degree basis invited by Bachelors, 9 iversity hardship,
hosting UCONN credits Masters) *If academic
department conducted training
personal/family
toward student’s
home degree funds, MOU
study must be in place
between
UCONN and
home institutionVisiting Students: Research or Training
UCONN Status J-1 Visa Category Academic Activities Duration Funding MOU needed? Employment
/Professional Permitted Minimum, Eligibility
Eligibility Maximum
Visiting student- Non-degree Current student, Full time research 1 day to 2 years Outside No if outside Only for the
research/project Student undergraduate or (at least 32 hours Organization/ funding, yes if research activity
work graduate level, per week) to do Government/Un personal funding itself, no other
invited by hosting research/project iversity employment
UCONN work needed for *If
department student’s home personal/family
degree study; no funds, MOU
course enrollment must be in place
between
UCONN and
home institution
Visiting student- Student Intern Current student, Full time Up to 12 months Personal/ No Only for the
training/ undergraduate or training/internshi Outside internship
internship graduate level, p activity meeting Organization/ activity itself, no
invited by hosting the student intern Government/ other
UCONN qualifications (at University/ employment
department least 32 hours per
week) to meet
home university’s
academic
objective; no
course enrollmentF-1 vs. J-1
Non-degree study is NOW on UConn’s I-17
F-1 used for special circumstances only:
Transfer issues
Programs that feature non-degree to degree program
matriculation
Short term programs
Easier to use J-1 for all nearly all, because departments are
familiar with the request system
Easier to trackDescription of the Non-Degree programs at MIT Exchange Student… Participate in a formal exchange program between the home university and MIT Visa Type: J-1 Student Non-Degree Policy: No post completion employment Special Student… Formally admitted by the Admissions Office, pay full tuition, and participate in full-time academic courses. Visa Type: F-1 Student (Non-Degree) Policy: No post completion employment Visiting Student… Invited by the MIT Faculty Member to perform an academic research in their field of studies. Can be Undergrad or Graduate students. Visa Type: J-1 Student Non-Degree Policy: No classroom time No post completion employment 18 months max stay
Logic Why J-1 Non-Degree Category? J-1 Student Non-Degree vs. F-1 Non-Degree o MIT consider F students as course-takers o F has no limit in length of stay. J is more controlled J-1 Student Non-Degree vs. J-1 Short-Term Scholar/ Research Scholar o Scholars Office and Students Office are separated at MIT o Students Office is not authorized to use Scholar category o MIT Scholars Office defines “Scholar” as a person who has finished PhD J-1 Student Non-Degree vs. J-1 Intern o Visiting Student Program at MIT is established before Intern category was introduced. o Intern Category is 12 months max o DS-7002 – Professors refuse to complete
Benefits Benefits - Faculty benefits from the flexibility - Courtesy for the Study Abroad – reciprocal program to host foreign students - Good experience and doorway to the degree program/ post-doc for students - Revenue Source for the Institute
Issues
Visiting Students arrive anytime in the year… Difficult to
track/report
Visa restrictions… 12 months bar, 2-Year home residency,
substantial non-personal funds
Program started too flexible... Difficult to tighten up
Lack of supervision
No-man’s-land (not a student, not a scholar)
Students arriving on different visa types
Cheap laborTerms/Descriptions Visiting Non-Degree Student: Admitted as graduate or undergraduate student; Required to take a full course of study in form of classes or independent research (graduate level only). Required to be on campus in accordance with Brown’s semester begin and end dates (unless summer program attendees) Visiting Research Fellow: Enrolled in a graduate program abroad; Hired for research related employment Visiting Teaching Associate: Enrolled in a graduate program abroad Student Intern: Enrolled as undergraduate student abroad
Previous Issues Confusion about ‘student status’ at Brown. Requests to initiate immigration document issuance came directly from department and/or student Confusion about “student’ identity and benefit eligibility in case of emergencies such as hospitalization
Current Practice
Application for non-degree student status handled
through Graduate School; Faculty mentor a must
Application for Visiting Research Fellow under the
auspice of the Graduate School
Appointment for Visiting Teaching Associate handled by
Faculty Affairs
Admission for undergraduate visiting/special students
handled through Undergraduate Admissions.
Student Intern program administered by Office of
International Student & Scholar Services (OISSS) in
conjunction with inviting department/schoolSpecial topics Institutional and academic context Employment options (scholar vs. student) Timing and orientation Health insurance Support services Aspirations for further study
NAFSA REGION XI, MONDAY
MARCH 19, 2012
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