How to Hire Candidates with F-1 Visas    
Accounting Professionals MBA Program
You may contact and hire MBA candidates directly. International graduate students in the Accounting Professionals Program work under F-1 visas permitting full-time curricular practical training (CPT) employment for up to 2 years with University sponsorship. Positions must be related to accounting and must be approved by the MBA Office. MBA candidates must work as W-2 employees; they cannot work as independent contractors (corp to corp or 1099).
 
Hiring is Easy as 1-2-3

Hiring international graduate students in the Accounting Professionals MBA program is a simple 3-step process:
1.  Fax the offer letter on company letterhead to (641) 472-1138, or email the letter as a Word or PDF attachment to our Designated School Official (DSO): Karen Slowick at kslowick@mum.edu.
The offer letter should include:
  • Job title, work description, start date, term of employment, location, and salary.
  • Address, fax number, and phone number of the headquarters of the employer.
  • If different, the address of the employee’s work location (e.g. name of client company, city, state).
  • Other information the employer wants to include such as benefits, etc.
  • Name, phone number, email address of the person who would supervise the performance of employees.
The University’s DSO will respond by sending the employer a simple “Request for Work Authorization” form.
2. Fill out a “Request for Work Authorization” form, and fax it back to the MBA Office.
 
With the information on this form the DSO enters the employment information online in the SEVIS system, and issues a work authorization. The employment authorization document is the student's Form I-20, page 3.
3. Receive a faxed copy of the work authorization. The University's placement officer faxes the updated Form I-20, page 3, to the employer. The original work authorization is mailed to the student.
Proof of employment eligibility

I-9 qualifications include:
  • Column A: Passport with I-94 card, F-1 visa in the passport, and I-20;
  • Column B: Driver's license, school report card and/or school ID;
  • Column C: Social security card.
See Work Authorization Information for more details.
 
FICA Tax Exemption (Social Security and Medicare)

F-1 visa holders are exempt from FICA (Social Security and Medicare) taxes. Supporting documentation can be found in IRS Publication # 519, Chapter 8 8 (page 54 of the 2010 IRS Publication #519 released March 14, 2011).
 
Students and Exchange Visitors — Nonresident Alien Students

From IRS Publication:
"Students in 'F-1' status may be permitted to participate in a curricular practical training program that is an integral part of an established curriculum. Curricular practical training includes work/study programs, internships, and cooperative education programs. In this case, the educational institution endorses the Form I-20. Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien."
Foreign Student Liability for Social Security and Medicare Taxes

In the IRS topic Foreign Student Liability for Social Security and Medicare Taxes, updated August 2012, the following points are given for nonresident aliens with F-visas:

"Nonresident Alien students, scholars, professors, teachers, trainees, researchers, physicians, au pairs, summer camp workers, and other aliens temporarily present in the United States in F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant status are exempt on wages paid to them for services performed within the United States as long as such services are allowed by USCIS for these nonimmigrant statuses, and such services are performed to carry out the purposes for which such visas were issued to them.

Exempt Employment includes:
  • On-campus student employment up to 20 hours a week (40 hrs during summer vacations).
  • Off-campus student employment allowed by USCIS.
  • Practical Training student employment on or off campus.
  • Employment as professor, teacher or researcher.
  • Employment as a physician, au pair, or summer camp worker.
Limitations on exemption:
  • The exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 non-immigrant status.
  • The exemption does not apply to employment not allowed by USCIS or to employment not closely connected to the purpose for which the visa was issued.
  • The exemption does not apply to F-1,J-1,M-1, or Q-1/Q-2 non-immigrants who change to an immigration status which is not exempt or to a special protected status.
  • The exemption does not apply to F-1,J-1,M-1, or Q-1/Q-2 non-immigrants who become resident aliens."
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