F visa

In the United States, the F visas are a type of non-immigrant student visa that allows foreigners to pursue education (academic studies and/or language training programs) in the United States. F-1 visas are only issued in U.S. embassies and consulates outside the United States. Prospective F-1 students must apply at the schools and receive a form I-20 in order to apply for an F-1 visa. F-1 students must show that they are able to support themselves during their stay in the U.S., as their opportunities for legal employment are quite limited. F-2 visas are given to dependents of an F-1 student. F-2 visa-holders are prohibited from any form of compensated employment. However, minor children may attend public schools.

There are three types of F visa:

Contents

Statistics

In Fiscal Year 2010:[2]

Type Total Applicants Issued Refused Waived/Overcome
F-1 540,200 385,210 154,990 69,920
F-2 37,054 25,220 11,384 8,171
F-3 1,025 887 138 97

Employment

Except for on-campus employment of 20 hours a week or less, F-1 students are generally not permitted to work in the U.S. without prior authorization from Citizenship and Immigration Services (USCIS). However, the USCIS may grant work authorization for Curricular Practical Training (CPT) and Optional Practical Training (OPT). Students are permitted to work for a total of 14 months towards practical training (eg. internship), which can be distributed between Curricular Practical Training (CPT) and Optional Practical Training (OPT). An interim order was passed on April 8, 2008 allowing students in STEM (Science, Technology, Engineering and Mathematics) to legally work under OPT for 29 months.[3] During the period of OPT, a F-1 student is not permitted to accrue more than 90 days of unemployment.[4]

Taxation

F-1 visa holders are exempt from paying Federal Insurance Contributions Act (FICA) taxes (for Social Security and Medicare) for a limited time.[5] However, they are subjected to other applicable federal, state, and local taxes. Students on F-1 filing their federal income taxes who have been in the United States for five years or fewer need to use the non-resident 1040NR or 1040NR-EZ tax forms. Some F-1 visa holders may be eligible for certain tax treaty provisions based on their country of origin.

References

  1. ^ http://www.visalaw.com/03aug3/2aug303.html
  2. ^ "Non Immigrant Visa Workload by Visa Category FY-2010"
  3. ^ On April 8, 2008, DHS announced an extension of Optional Practical Training for qualified students."Student Visas". US Dept of State. http://travel.state.gov/visa/temp/types/types_1268.html. 
  4. ^ Periods of Unemployment during OPT p.22 "press_opt_ifr.pdf" (PDF). DHS. http://www.dhs.gov/xlibrary/assets/press_opt_ifr.pdf. 
  5. ^ Wages Paid to Employees—Graduated Withholding under Pay for Personal Services Performed."Publication 515". IRS. http://www.irs.gov/publications/p515/ar02.html#d0e4075. "A nonresident alien temporarily in the United States on an "F-1," "J-1," "M-1," or "Q-1" visa is not subject to social security and Medicare taxes on pay for services performed to carry out the purpose for which the alien was admitted to the United States. Social security and Medicare taxes should not be withheld or paid on this amount. This exemption from social security and Medicare taxes also applies to employment performed under Curricular Practical Training and Optional Practical Training, on or off campus, by foreign students in "F-1," "J-1," "M-1," or "Q" status as long as the employment is authorized by the U.S. Citizenship and Immigration Services." 

External links