OMG, You Did What? What to do when your student or scholar runs up against the police or border patrol - NAFSA

 
OMG, You Did What? What to do when your student or scholar runs up against the police or border patrol - NAFSA
OMG, You Did What?

What to do when your student or scholar
runs up against the police or border patrol.
OMG, You Did What? What to do when your student or scholar runs up against the police or border patrol - NAFSA
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
OMG, You Did What? What to do when your student or scholar runs up against the police or border patrol - NAFSA
Role as Advisor

 Orientation & preventative measures

 Campus procedures

 Disclosure and confidentiality

 Explaining the need for legal counsel
OMG, You Did What? What to do when your student or scholar runs up against the police or border patrol - NAFSA
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
OMG, You Did What? What to do when your student or scholar runs up against the police or border patrol - NAFSA
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 - NAFSA
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?
Don Ross, Salem State University
                   Bob Chudy, University of Connecticut
     Dawn Sedutto, Southern New Hampshire University
Colleen Callahan‐Panday, Worcester Polytechnic Institute
Show 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 cost
Filing Dates
   Federal and Massachusetts

          File by April 17, 2012
(no electronic filings for 1040NR forms)

         Form 8843 by June 15
Crash 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 8843
Non‐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

4/1/2012
W‐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.

4/1/2012
Tax 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‐EZ
Form 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 benefit
Where 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 06176‐0008
You 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 Block
What 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 interviews
What 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.

4/1/2012
FICA 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. )

4/1/2012
State 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.

4/1/2012
Liability
• 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 wrong
Share 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
   • Handouts
How to proceed depends upon your intuitional
                 situation…
            Outreach Examples:

       Southern New Hampshire University

            University of Connecticut

             Salem State University

         Worcester Polytechnic Institute
Outreach

Southern New Hampshire University

     University of Connecticut

      Salem State University

  Worcester Polytechnic Institute
Resources
• 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 tax
The ‘Miscellaneous’ Group:
Non-degree Students & Student Interns

            NAFSA REGION XI
     SPRING IMMIGRATION WORKSHOP
         MONDAY, MARCH 19, 2012
            BABSON COLLEGE
RAE 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.EDU
Agenda

 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 institution
Visiting 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 enrollment
F-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 track
Description 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 labor
Terms/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/school
Special 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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