J-1 Employment Issues
Employment Overview | Incidental Employment | Social Security Number | Payroll Office | Taxes
Employment Overview
Employment is any work performed in exchange for money or any other compensation. Many Exchange Visitors to NC State are financially sponsored by their home institution or governments, and are not receiving any funding from a U.S. source and therefore by definition are not “employed” at NC State. The J-1 visa does allow compensation to come from the program sponsor. Any and all sources of funding – be they NC State, other-institutional, government, or personal -- must be reflected in Item 5 of the DS-2019. If financial sources do change, this information must be updated to be reflected on the DS-2019.
Incidental Employment
In addition to employment from NC State University, occasional lectures or short-term consultations that involve
wages or other remuneration may be authorized on a case-by-case basis by OIS. The occasional lectures or consultations must be authorized by OIS in advance
and in writing. The activity must be directly related to the objectives of the Exchange Visitor's program, be incidental to the Exchange Visitor's primary
program activities, and not delay the completion date of the program.
To request authorization to engage in occasional lectures or short-term consultations involving wages or other remuneration, the Scholar must present to
OIS:
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A letter from the representative of the employer where the services will be performed, clearly describing the terms and conditions of the offer to lecture or consult. This information must include the duration, number of hours, field or subject, amount of compensation, and description of the activity.
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A letter from the Scholar’s academic department recommending the activity and explaining how it would assist the Scholar to reach the objectives of his or her Exchange Visitor program (enhance the Exchange Visitor experience).
OIS reviews the above material and if approved will provide written authorization. OIS will also document the new activity in SEVIS.
Social Security Number
A Social Security number (SSn) is a taxpayer identification number that the Exchange Visitor may apply for if he or she will be paid by a U.S.-based source. It is also useful when opening a bank account, applying for a NC Driver’s License, renting an apartment, opening utility accounts, etc. The Exchange Visitor will need to apply in person at the Social Security Administration (SSA). The Social Security Administration is located at 4701 Old Wake Forest Rd., in Raleigh. (directions) Social Security applications are available at OIS or online at http://www.ssa.gov/online/ss-5.html. In addition to the Social Security number application, the J-1 Scholar must bring the following to the Social Security office:
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Valid passport which contains current J-1 visa
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Original Form I-94 indicating J-1 status
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Original DS-2019 indicating a Scholar “category”
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Original offer letter from U.S. employer, likely the Exchange Visitor’s host department
The Social Security card is mailed to the applicant’s address 3-4 weeks after the application is accepted. OIS recommends that new employees wait 10 days after arrival to the U.S. before applying for the SSn since SSA must confirm the port-of-entry details posted by U.S. Customs and Border Protection at the port of entry (there is a delay of up to 10 days for that interface to occur).
Payroll Office
If you will be employed and paid a salary by NC State University you need to schedule an appointment with the Nonresident Tax Specialist at the University Payroll Office to complete tax forms. Call 515-4370 to schedule an appointment.
Taxes
If you are paid by NC State or another US source, you will need to file tax return forms with the Internal Revenue Service for each preceding calendar year. A tax information session is sponsored by OIS every March. There is also information and forms on the IRS website, http://www.irs.ustreas.gov/ . Your tax status and the taxes you are required to pay depending on your visa status and country of citizenship.