F-1 Students

F-1 Students who meet the following eligibility criteria may work on campus:

• Full-time student in a WMU degree program.
• Have a valid, activated SEVIS Form I-20 from WMU.
• Have a valid, unexpired passport.
• Have an I-94 arrival/departure record marked “F-1 D/S.”

There is no waiting period before F-1 Students are allowed to accept an on-campus job. 

J-1 Students

J-1 Students in a degree program must apply for work authorization through International Student and Scholar Services (I3S) before working on campus.

J-1 Students who meet the following eligibility criteria may work on campus:

• Full-time student in a WMU degree program.
• Have a valid, unexpired DS-2019 from WMU or another outside sponsoring exchange visitor organization authorizing the students to engage in full-time studies at WMU.
• Have a valid, unexpired passport.
• Have an I-94 arrival/departure record marked “J-1 D/S.”
• Have a letter from a J-1 sponsor specifically authorizing the student to engage in on-campus employment at WMU. J-1 Students sponsored by WMU must apply for and obtain this authorization letter from I3S; all other students must obtain this letter from their sponsoring organization.
• Report employment information to I3S.

Students may not engage in on-campus employment if any of the criteria apply:

• They are not registered as a full-time student or, if working during the summer term, they do not intend to register for the upcoming fall semester.
• They have graduated or taken a leave of absence and do not intend to begin a new program at WMU in the next available semester.
• They do not have valid documents, as listed above.
• The on-campus job is coded as federal work-study.

Restrictions on hours and locations for on-campus employment

• Employment is limited to part-time positions during the school year; full-time positions are permitted during official vacation periods. For hourly positions, part-time employment is a maximum of 20 hours per week; full-time employment is over 20 hours per week.
• Employment may take place at any WMU office or department. On-campus employment also includes graduate or teaching assistantships.
• Students will need to apply for a Social Security number to get paid by WMU. Read the instructions on applying for an SSN once employment has been secured.

For more information about student employee payroll and tax information, visit the student employee area of WMU's Human Resources site.

Optional Practical Training is a benefit that allows an F-1 Student to work in the U.S. for up to 12 months in a supervised professional position related to their field of study. Some F-1 Students will qualify for an additional 17-month extension for science, technology, engineering and mathematics majors. Optional Practical Training is available once for each degree level (i.e. bachelor's, master's, doctoral).

Eligibility and requirements

• Maintain lawful F-1 status.
• Enroll full time in a degree program for at least nine months (an academic year).
• Meet eligibility requirements for post-completion Optional Practical Training.
• For more information, visit Study in the States OPT webpage. 

Steps to apply for Optional Practical Training

1. Contact I3S to sign up for an Optional Practical Training workshop.
2. Complete the Post-Completion Optional Practical Training Application Request in Terra Dotta.
3. Once the application is reviewed by immigration staff, the student will receive an OPT Recommendation I-20. This OPT I-20 MUST be submitted with the OPT application within 30 days. Failure to timely submit the OPT I-20 with your application to USCIS will result in your OPT being denied.
4. The student will submit OPT application online, as instructed in the workshop, to United States Citizenship and Immigration Services.

Receiving the Optional Practical Training card

As soon as the student receives the Optional Practical Training card (also known as an Employment Authorization Document), the student must submit a copy of the card immediately to I3S. We can accept a faxed or scanned copy of the card.

Reporting duties

To maintain status, students on Optional Practical Training must report to I3S within 10 days of any change of name or address visa GoWMU or the Terra Dotta Portal if after graduation. All employment must be entered directly into the SEVP portal by the student.

In addition, students on the STEM extension must submit the Data Validation Report form to I3S every six months starting from the date the extension begins. Failure to file for the extension in a timely manner may result in violation of status.

Unemployment

Optional Practical Training students may not accrue a total of more than 90 days of unemployment during the 12-month period of OPT to maintain lawful status.

STEM students who have received the 24-month extension may not accrue a total of more than 120 days of unemployment during the total 29-month Optional Practical Training period.

STEM extension

Not all majors are eligible for the 24-month Optional Practical Training STEM extension. A full list of Classification of Instructional Programs codes is available online, as well as The Department of Homeland Security STEM Eligible List. The Department of Homeland Security will announce any future changes to the list.

Eligibility and requirements

• The student must be currently participating in a 12-month period of Optional Practical Training and working for a U.S. employer in a job directly related to the student's major area of study.
• The student must have successfully completed a bachelor's, master's, or doctoral degree in a STEM eligible major from a SEVIS-certified school.
• The student must have a job offer from an employer registered with the E-Verify employment verification system.
• The student must not have previously received a 24-month STEM extension.
• The immigration advisor will recommend the 24-month extension in SEVIS after eligibility has been verified and the student has made a commitment to maintain reporting responsibilities every six months while on the extension.
• The student will apply for the 24-month extension by filing Form I-765 with the required fee to U.S. Citizenship and Immigration Services.
• A student who timely and properly files an extension application with United States Citizenship and Immigration Services will be able to continue employment while the application is pending up to 180 days or until the final decision is made, whichever is earlier.

Pre-completion Optional Practical Training

Pre-completion Optional Practical Training authorizes employment related to the student's field of study before completion of all degree requirements.

Eligibility and requirements

• Must be a registered student, physically in the U.S. at the time of participation.
• Must have been enrolled in lawful status for at least one full academic year.
• Must not have used 12 months or more of full-time Curricular Practical Training.
• Will complete a degree in a future semester.
• United States Citizenship and Immigration Services processing time is approximately 90 days.
• Part-time employment during fall and spring, full-time employment during official school breaks.
• Full-time enrollment required fall and spring semesters.
• Must end by the student's program completion date.
• No unemployment limit.
• No reporting requirements other than changes in address.
• Splitting Optional Practical Training between pre- and post-completion requires two United States Citizenship and Immigration Services applications and fees.
• Part-time pre-completion Optional Practical Training counts at a rate of 50 percent toward full-time OPT.
• Most students prefer to apply for Curricular Practical Training rather than applying for pre-completion Optional Practical Training.
• See policy guidance from United States Citizenship and Immigration Services.

For more information, see an immigration advisor.

Curricular Practical Training is defined as "employment which is an integral or important part of a student's curriculum, including alternate work/study, internship, cooperative education, or any other type of required internship or practicum which is offered by sponsoring employers through cooperative agreements with the school." It is intended to provide work experience in situations where the work serves as an integral part of a student's academic program, prior to completion of that program.

Types of Curricular Practical Training

• Required by the degree program: Training that is required of everyone in the program as part of that program's core requirements always meets the requirements for Curricular Practical Training.
• Not required by the degree program: Training that is not required by the degree program, but meets the requirements for Curricular Practical Training if the work is an integral part of the program of studies and the student received academic credits for the employment experience. Students can either sign up for an internship class or connect Curricular Practical Training to a relevant class taken during that semester.

Eligibility and requirements

• Students who have been lawfully enrolled full time for one academic year, which is defined as two full semesters (e.g., spring and summer I and II, or fall and spring) may apply to participate in this type of training; however, graduate students in programs that include immediate, mandatory training are not bound by the one-academic-year-in-full-time-status requirement as long as such employment is required of everyone in the program as part of the degree requirements.
• To be eligible for Curricular Practical Training, the student must have a job offer, as the Curricular Practical Training employment authorization will be position and employer specific. If there are any changes in the terms and conditions of the Curricular Practical Training, please contact I3S immediately as a new Curricular Practical Training authorization might be necessary.
• During the mandatory semesters of fall and spring, F-1 Students must be enrolled full time but may be authorized for full- or part-time Curricular Practical Training. Students may also participate in full- or part-time Curricular Practical Training during the annual summer vacation semester but are still required to register for at least one class that is directly related to Curricular Practical Training. Students may not take a reduced course load and then apply for Curricular Practical Training, except: 1) when a master's or Ph.D. student has completed all coursework excluding theses; or 2) when a student is in the last semester before graduation and is getting the balance of credits for the degree program.
• Students who are finished with the program requirements and are merely delaying graduation to make use of Curricular Practical Training will not be granted CPT.

Additional information

• Although authorized part-time (20 hours or less per week, not average 20 hours per week) Curricular Practical Training employment is permitted with no penalties until completion of a degree, students who have received one year or more of full-time (21 hours or more per week) CPT are ineligible for Optional Practical Training, which is typically used immediately after graduation.
• Curricular Practical Training is authorized on a semester basis. Should a student require additional time past the current CPT end date, the student will need to reapply with all new required documentation and receive approval from I3S.
• If Curricular Practical Training is for the last semester, the student must have at least one other remaining degree-required course to register, in addition to the CPT course.
• Curricular Practical Training is authorized for specific dates of employment listed on the I-20. The student may not begin before the start date or continue working after the end date. If working outside of the approved dates, the student would be working illegally, which could cause loss in future immigration benefits.

Application procedure

1. Contact International Student and Scholar Services (I3S) to consult with your immigration advisor.
2. Fill out the Curricular Practical Training Request in Terra Dotta

Upon reviewing and approval of the items above, an F-1 immigration advisor will prepare a new I-20 with the CPT endorsement on Page 3. This endorsement serves as authorization to work for a pre-determined amount of time. The student may participate in Curricular Practical Training upon receipt of the endorsed I-20.

Please note that CPT must be applied for well in advance. It cannot be backdated. 

F-1 Students

F-1 Students interested in off-campus employment may be eligible for Optional Practical Training, Curricular Practical Training, or work with an international organization. To be eligible for one of these benefits, a student must be in F-1 status for at least one academic year.

J-1 Students

Academic Training is flexible in format and offers a variety of employment situations to supplement the academic program in the U.S. as a J-1 Student. Academic Training is available before completion of the program of study, as well as afterward. J-1 Students in non-degree programs are also eligible for AT. Prior written authorization by an I3S immigration advisor is required.

Academic Training

Academic Training is a type of employment/training for J-1 Students that is directly related to the academic program and helps students gain knowledge in their field of study.

For students

Academic Training is flexible in its format and offers a variety of U.S. training situations to supplement a student's academic program in the United States as a J-1 student. It is available before or after completion of the program of study. Students in non-degree programs are also eligible. Prior written authorization by an immigration advisor is required. An educational affiliation agreement may be requested.  

Conditions

• The applicant's primary purpose in the U.S. must be to study rather than Academic Training.
• The applicant must be in good academic standing.
• The proposed training must be directly related to your major field of study.
• Throughout Academic Training, the applicant must maintain lawful status in the U.S. as a J-1 status holder and apply for extensions if necessary.
• The applicant must maintain health insurance coverage meeting U.S. Department of State requirements for themselves and any dependents throughout Academic Training.
• The applicant must demonstrate adequate financial support for his or her Academic Training period.
• Academic Training must be approved prior to graduation or the end date on your DS-2019, whichever is sooner. For those currently on academic training, new academic training must be approved prior to the completion of the initial academic training approval.  

Limitations

• Employment may be authorized for the length of time necessary to complete the goals and objectives of the training, and must be approved by both academic and immigration advisors. It may not exceed the period of full course of study or 18 months, whichever is shorter. You do not earn more academic training upon graduating from a new degree level except for Ph.D. If receiving a Ph.D., post-doctoral training may last up to 36 months. Additional Academic Training beyond the 18- or 36-month limit is allowed only if it is required for the degree.
• Part-time employment for Academic Training counts as full-time employment.
• Earning more than one degree does not increase the amount of time for Academic Training.
• WMU may not authorize Academic Training in the first session or semester.
• You may have multiple training locations only if you have submitted an application and received approval for each one, in advance. Academic Training is very specific, and details are entered into SEVIS.
• Post-completion academic training is limited in the medical and K-12 teaching fields and may not be able to be approved. Meet with your immigration to discuss your options.
• If you are an Exchange Visitor doing Academic Training at WMU, WMU will not be able to sponsor you for a change of status in the United States to an H-1B or labor visa. 

After completion of program

• Important! You must obtain a written approval of appropriate training and present a copy of I3S prior to your program completion date (or before your DS-2019 end date, whichever is earlier) or you will lose eligibility to for academic training after your completion of study.
• Academic Training following a completion of program must involve paid employment, unless the applicant can verify adequate financial support during the terms of Academic Training.
• The applicant must obtain a written offer of appropriate employment and present a copy to an immigration advisor prior to the program completion date (or before the DS-2019 end date, whichever is earlier) or the applicant will lose eligibility for Academic Training after completion of study. Do not let the DS-2019 expire.

Application procedure

1. Meet with your prospective supervisor and ask them to complete Part 3 of the application. Obtain a letter of offer that includes your job title, a brief description of the goals and objectives of your proposed training program (your employment), the dates and location of the training, the number of hours per week, your salary, and the name and address of your "training supervisor.” 

   Make sure that the offer letter includes all of these details. Your offer letter must also include a start date that commences no later than 30 days past your program completion date. If your letter does not explain these details, you must submit a position summary description with your offer letter.

2. Complete the Student Academic Training request in Terra Dotta. You will need to upload the following:
3. Submit the following items to I3S:

• Official detailed offer letter, signed, and on company letterhead.
• Completed/signed AT Supervisor Form.
• Proof of funding if you are not being paid at least $1500 per month through your position Requirements for funding are $1500 per month plus $4000 per year for each dependent (proof of funding only required if applying to begin Academic Training after program completion).
• Proof of your health insurance that meet the J-1 requirements.

Additional items needed for non-degree, exchange, or study abroad at WMU students:

• Support letter from your home institution.
• Support letter from the Study Abroad at WMU office. 

Additional items needed for post-completion Academic Training at Western Michigan University:

• Completed WMU Export Control Determination Approval Letter.
• Approval notice from WMU Human Resources, if AT is unpaid.

Please allow up to 10 business days after submitting a complete application to I3S for processing. If approved, you will receive an authorization letter and updated DS-2019. You cannot start AT without approval. 

J-2 Dependent Employment

J-2 employment may be authorized by United States Citizenship and Immigration Services. The Employment Authorization Document may be issued for up to a 12-month period and may be renewed yearly. It may not exceed the program length of the J-1.

J-2 Dependents are eligible to apply for permission to work from United States Citizenship and Immigration Services through a Form I-765 Application for Employment Authorization. The J-2 Dependent may begin employment only after having received the approved Employment Authorization Document from United States Citizenship and Immigration Services.

The regulation states that employment may not be granted when the earnings are to be used to support the J-1 visa holder. Rather, the earnings must be used for the "Family's customary recreational and cultural activities and those related to travel" (Source: 8 CFR 214.2(j)(1)(v)(A)).

Required documents

• Form I-765—mark (c)(5) on section 16 and make sure the form is signed clearly and not dated until mailed to United States Citizenship and Immigration Services.
• Form G-1145, E-Notification of Application/Petition Acceptance.
• I-765 application fee—check the United States Citizenship and Immigration Services website for the latest version of the form and application fee.
• Two photos meeting passport photo requirements as listed on the U.S. Department of State website—student's name and SEVIS number should be listed on the back of each photo and the photos should be placed in a small envelope and stapled to the Form I-765.
• Photocopy of the passport identification page and photo page of the J-1 and J-2 visa holder.
• Photocopy of the visa of the J-1 and J-2 visa holder.
• Arrival/departure record (I-94) of the J-1 and J-2 visa holder.
• Photocopy of the DS-2019 of the J-1 and J-2 visa holder.
• Proof of relationship, such as a marriage or birth certificate (officially translated in English).
• A written statement explaining that the J-2 employment is not necessary to support the J-1, but will be used for the needs of the J-2. We recommend that the statement include the following sentence: "The income derived from the desired employment will be used to support myself in cultural and recreational activities and not my J-1 spouse."

Submitting the I-765 application packet to United States Citizenship and Immigration Services

The application must be mailed to the United States Citizenship and Immigration Services Service Center or lockbox with jurisdiction over the J-2 applicant's place of residence. Refer to Filing Addresses for Form I-765 for addresses.

Within four weeks, the applicant should receive a notice confirming that the application has been received. The applicant will receive a case number, which may be used to check updated information on the status of the application on the United States Citizenship and Immigration Services website.

After the application has been processed, the applicant will receive the Employment Authorization Document, which is a plastic picture ID. The card can be taken to the Social Security Administration Office to apply for a Social Security number.

The Employment Authorization Document will be valid up to the expiration date on the card. It can be extended further, provided the DS-2019 for the J-1 and J-2 have not expired and the J-1 program is continuing. To extend the employment authorization, the applicant will need to resubmit all of the above-mentioned documents to United States Citizenship and Immigration Services.

For assistance with this process, please make an appointment with an immigration advisor.

Handshake

Handshake is a Web-based employment service that offers a variety of online job listings, including full-time, part-time, internship, seasonal, and temporary jobs. Students can use the Handshake site features to:

• Search and apply for jobs.
• Sign up for on-campus interviews and events.
• Publish resumes online or search resume books.

Career and Student Employment Services

Career and Student Employment Services specializes in partnering with employers to provide career development opportunities for students and alumni. Support services and programs focus on finding employment, exploring options, and career management. Employment services include:

• Career advising
• Career events
• Career planning and assessment
• Internships/cooperative education
• Mentor programs
• Student employment

What is an Individual Tax Identification Number?

• An ITIN is a tax processing number issued by the U.S. Internal Revenue Service (IRS).
• It is a nine-digit number that always starts with 9 and has a 7 or 8 in the fourth position (for example: 9XX-7X-XXXX).
• ITINs go to individuals who need a U.S. taxpayer ID but are not eligible for a Social Security number.​
• They are issued regardless of immigration status since both residents and nonresidents may have U.S. tax obligations.
• ITINs are strictly for federal tax reporting and do not authorize work or serve as general identification.

Who needs an ITIN?

• Foreign nationals with federal tax filing or reporting needs who do not qualify for an SSN.
• Nonresident aliens filing a U.S. tax return to claim a treaty-based refund.
• Nonresident students, professors, or researchers required to file taxes but ineligible for an SSN.​
• U.S. resident aliens (per substantial presence test) filing returns without SSN eligibility.
• Dependents or spouses of nonresident visa holders or U.S. citizens/residents who need to be listed on returns.​​

What is a Social Security Number

• An SSN is a unique nine-digit number used for taxpayer ID, income reporting, and record-keeping.
• The Social Security Administration issues SSNs to U.S. citizens, permanent residents, and eligible foreign nationals.​
• Eligibility for an SSN depends on your authorization to work in the U.S.

Who needs an SSN?

• Everyone employed in the U.S. must have one for payroll and tax reporting.​
• Foreign nationals authorized to work can receive an SSN, which is valid for life—do not reapply if you already have one.
• Apply at a local Social Security office if you have a qualifying job offer and work permission; processing takes several weeks.​
• Employers withhold Social Security and Medicare (FICA) taxes from wages, but typically not from F-1/J-1 nonresidents in their first five years.​
• With approved on-campus work authorization, you can start before receiving your SSN but should apply right away.

How do I apply for a SSN?

1. Request a SSN Letter (Status Verification for Employment) through Terra Dotta. You will need to upload a copy of your job offer letter.
2. Once your request is approved, I3S will issue a SSN support letter.
3. Take the SSN support letter together with your job offer letter to a Social Security Administration office.

Note: it is best to call ahead as in-person services often require scheduling.​

This is general guidance only, not personalized tax advice—consult a tax professional for your situation.

Federal taxes

• F, J, M, or Q visa holders classified as nonresidents must file if they have U.S.-taxable income.​
• "Exempt individuals" (common for F-1/J-1 students in their first five years) must file Form 8843 regardless of income.​

Forms required to file

• Form 1040NR (U.S. Nonresident Alien Income Tax Return) or Form 1040NR-EZ if you qualify (no dependents).​
• Form 8843 (Statement for Exempt Individuals)—required even without an income tax return.
• "Exempt" here means your U.S. days do not count toward tax residency, not that you're tax-free.​

Deadlines

• Wages with withholding: April 15 of the following year.​
• No taxable wages: June 15 of the following year for nonresidents.​
• Keep copies of returns and attachments for at least three years.​

Determining tax residency

• Tax residency differs from immigration status—residents follow U.S. citizen rules; nonresidents have special rules.​

General rules for F-1/J-1 students and dependents

• Five calendar years or less in U.S.: usually nonresident aliens.​
• More than five years: may become residents via substantial presence test.​

Key concepts

• IRS Publication 519 details the Green Card Test and Substantial Presence Test.​
• F/J students in first five years are often "exempt individuals"—their days do not count toward residency.​
• Exempt status keeps you as a nonresident until it ends or you get permanent residency.​

Forms you may receive

• Form 1042-S from employers reports taxable wages, withholdings, and treaty-exempt income.​
• Other income (like certain scholarships) may also appear on Form 1042-S by year-end.

This is general guidance only, not personalized tax advice—consult a tax professional for your situation.

State taxes

• Federal filers may also need Michigan Form MI-1040; nonresidents (1040NR filers) report as Michigan nonresidents.​

Nonresident Michigan-taxable income includes

• Wages for work done in Michigan.​
• Business income from Michigan activities.
• Rents/royalties from Michigan property.​
• Gains/losses from Michigan real/personal property sales.
• Royalties if patent/copyright used in Michigan; Michigan lottery/casino winnings.​
• Forms/instructions via Michigan Department of Treasury.​

Tax Obligations for International Students and Scholars

While Western Michigan University's Haenicke Institute staff cannot prepare tax returns, give specific advice, or answer individual tax questions, we provide the following resources to help you meet your legal requirements.

Your Responsibility

As an international student or scholar, you are responsible for accurate and timely tax filing. Noncompliance is a violation of U.S. law and may risk your immigration status.

Filing Requirements for the 2025 Tax Year

• If you earned income in 2025: You are legally required to file a tax return by April 15, 2026.
• If you did NOT earn income: You are still required to submit Form 8843 to the IRS to maintain your status.

Recommended Resource: Sprintax

We recommend using Sprintax to prepare your nonresident tax return. Their tax experts will guide you through every step of your tax filing, help you prepare the necessary documents and even check if you are eligible for a tax refund.

• WMU Discount: Use code 5F25WMU50 for a $5 discount on the cost of Federal tax filing (the discount code will work for the first 50 users).
• Get Started: Begin filing your taxes with Sprintax.
• Self-Service: Browse the Sprintax Knowledge Base for answers to frequently asked questions.

2025 Sprintax Nonresident Tax Webinars

These sessions cover everything international students, scholars, and professionals need to know about non-resident tax for the 2025 tax season. Topics will include who must file, tax residency, FICA, state returns, implications of misfiling as well as how to use Sprintax to prepare a compliant tax return.