International Student Taxation

Do you have a Social Security Number?

  Yes 
  No → See information below on how to apply for a Social Security Number

Social Security Number:
Truman reports your wages to the government using your Social Security Number. Only F-1 and J-1 students who have been offered on-campus employment are eligible to apply for a Social Security Number (SSN). Please wait 10 days from your date of entry into the United States to apply for a SSN. This allows U.S. Customs and Border Protection (CBP) to transmit your arrival information and immigration status to the Social Security Administration.

Application Procedure for F-1 or J-1 Students Employed On-Campus:
Take your job offer letter to Center for International Students and receive a support letter for the Social Security Administration. Present these documents to the Social Security Administration Office (Directions to the Social Security Administration Office in Kirksville):

• Form SS-5, Application for a Social Security Card
• Letter from Center for International Students
• Job offer letter
• Form I-20 or DS-2019
• I-94 card or a printout of your electronic I-94 admission record available from Admission (I-94) Number Retrieval
• Passport

Have you completed an I-9 and W-4 for Truman?

Yes
  No → See information below

After you have applied for your Social Security Number, you will need to complete the I-9 (Employment Eligibility Verification) and W-4 (Employee’s Withholding Allowance Certificate) process.  The Payroll Office can assist you with the process for these forms.

Have you provided direct deposit information to Payroll?

  Yes
  No → Visit Payroll in McClain 105

For information about Direct Deposit, see Frequently Asked Questions about Payroll Direct Deposit.

Can you claim Tax Treaty?

Tax Treaty Statements
The United States has tax treaties with a number of foreign countries. Under these treaties, tax residents of foreign countries are taxed at a reduced rate or are exempt from United States taxes on certain items of income they receive from sources within the U.S. To claim the benefits of a tax treaty between the U.S. and your country of residence, you must:

• Have a social security number for employees.
• Be a resident of a country that has an income tax treaty with the U.S.
• Receiving income covered by a specific article in the tax treaty for which you claim an exemption.
• Meet all eligibility requirements (visa type, period of presence in the U.S., etc).

Do not count days for which you are an exempt individual. The term “exempt individual” does not refer to someone exempt from U.S. tax, but a student temporarily present in the U.S. under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa.