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 students must maintain a full course of study. 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.[1] 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.

Three types of F visa

Statistics

In Fiscal Year 2012:[3]

Type Total Applicants Issued Refused Waived/Overcome
F-1 657,714 486,900 170,814 64,829
F-2 39,237 27,561 11,676 5,759
F-3 895 792 103 86

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 12 months towards practical training (e.g. internship), which can be distributed between Curricular Practical Training (CPT) and Optional Practical Training (OPT).[4] 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.[5] During the period of OPT, an F-1 student is not permitted to accrue more than 90 days of unemployment.[6]

Taxation

F-1 visa holders are exempt from paying Federal Insurance Contributions Act (FICA) taxes (for Social Security and Medicare) while considered a non-resident alien for tax purposes, which is usually the first five calendar years of their F-1 status: these years can be excluded from the Substantial Presence Test.[7] 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. "How to Apply for a Student Visa in the United States". Bridge U.S. Retrieved 10 August 2013.
  2. "The ABC's Of Immigration – F3 and M3 NonImmigrant Visas - August 18, 2003". Visalaw.com. Retrieved 2012-09-12.
  3. "Non Immigrant Visa Workload by Visa Category FY-2012" (PDF). Retrieved 2012-09-30.
  4. "8 CFR 214.2(f)(10)". Retrieved 2013-03-24.
  5. On April 8, 2008, DHS announced an extension of Optional Practical Training for qualified students."Student Visas". US Dept of State.
  6. Periods of Unemployment during OPT p.22 "DEPARTMENT OF HOMELAND SECURITY, 8 CFR Part 214" (PDF). DHS. Retrieved 2013-03-24.
  7. Wages Paid to Employees—Graduated Withholding under Pay for Personal Services Performed."Publication 515". IRS. 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