Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

New Foreign National New Foreign National Student / Employee OrientationStudent / Employee Orientation

Office of International AffairsOffice of International AffairsWelcomes youWelcomes you to to

UTMB UTMB & &

Galveston Island!Galveston Island!

Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

AGENDAAGENDA Introductions: Introductions: - Office of International Affairs- Office of International Affairs

- Finance Payroll Services- Finance Payroll Services

I.I. UTMB Initialization ProcessUTMB Initialization Process

II.II. Legal DocumentsLegal Documents

III.III. Miscellaneous topics pertaining to New Miscellaneous topics pertaining to New Foreign Foreign National EmployeesNational Employees

III.III. United States Basic Tax Concepts, Rules & United States Basic Tax Concepts, Rules & RegulationsRegulations

Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

I. UTMB Initialization I. UTMB Initialization process: process:

• Employee identification badgeEmployee identification badge

• Institutional new employee orientation (and Institutional new employee orientation (and exit interview)exit interview)

• Local community information: Local community information: See handouts See handouts included in packet:included in packet:

* * Galveston Newcomers Useful WebsitesGalveston Newcomers Useful Websites

* * Galveston Chamber of Commerce New Resident InformationGalveston Chamber of Commerce New Resident Information

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II. II. LEGAL DOCUMENTSLEGAL DOCUMENTS

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PassportPassport

Validity?

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Basic Forms associated with Basic Forms associated with various types of visasvarious types of visas

These basic Forms are required to apply for a visa at a U.S. consulate/embassy. They are NOT visasThey are NOT visas.

• Form DS-2019DS-2019 (formerly IAP-66), Certificate of Eligibility for Exchange Visitor (J-1) Status.

• Form I-20I-20, Certificate of Eligibility for Non-immigrant (F-1) Student.

• Form I-797A / I-797BI-797A / I-797B, USCIS Approval Notice for Non-immigrant (H, O, TN) status.

These forms determine the visa status and length of authorized stay to complete your objective in the U.S. under a particular non-immigrant visa classification.

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DS-2019DS-2019

Endorsement for travel

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I-20 I-20 page 1page 1

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I-20 I-20 page 2page 2

Endorsement for travel

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I-797AI-797A

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Visa ClassificationVisa Classification This refers to the type of visa under which you were admitted and

the specific regulations governing your stay in the U.S.

It is your responsibility to be aware of rules and regulations that apply to you while in the U.S. based on your visa classification.

You must comply with the primary purpose of your current visa status.

Please consult your advisor at the Office of International Affairs well in advance of any change of activities or objectives.

In some cases a change of visa classification may be required to preserve your legal permission to remain and/or work in the U.S.

Dependent visa classifications that do not permit employment include: F-2, H-4, O-3 and TD. Dependents on J-2 visas are eligible to work only upon obtaining an Employment Authorization Document (EAD) from the USCIS.

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US Visa Stamp / J-2US Visa Stamp / J-2

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US Visa Stamp / H-4US Visa Stamp / H-4

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I-94 I-94 Arrival Departure RecordArrival Departure Record

J2 J2 SampleSample

H4 H4 SampleSample

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EADEADEmployment Authorization CardEmployment Authorization Card

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Social Security CardSocial Security Card

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ITINITINIndividual Taxpayer Identification NumberIndividual Taxpayer Identification Number

You You need a Taxpayer Identification Numberneed a Taxpayer Identification Number (ITIN) if you: (ITIN) if you:

• Will claim income that is exempt under a Will claim income that is exempt under a treaty treaty (may apply in advance), or

• Are claimed as a dependent on Are claimed as a dependent on someone's tax returnsomeone's tax return (may apply only when filing tax return in which dependents are included).

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Texas Driver LicenseTexas Driver License

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III. III. MISCELLANEOUS TOPICS MISCELLANEOUS TOPICS PPertaining to New Foreign ertaining to New Foreign

National EmployeesNational Employees

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Traveling AbroadTraveling Abroad• Travel abroad, especially when a new

visa is required, should be carefully considered before final plans are made.

• Visit the web page of the United States Consulate or Embassy where you will apply for your visa to determine whether procedures have changed.

• State Department security clearances are still required for certain visa applicants, delaying visa issuance by a minimum of 4-6 weeks.

• Security clearance is only valid for 12 months

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Automatic Visa RevalidationAutomatic Visa Revalidation

• Department of State (DOS) regulations permit certain non-immigrants to re-enter the United States after a visit of 30-day or less to Canada or Mexico with an expired U.S. visa.

• As of 2002 new regulations cancel automatic new regulations cancel automatic revalidation for two classes of persons: revalidation for two classes of persons:

1. All persons traveling on passports issued by Iraq, Iran, Syria, Libya, Sudan, North Korea and Cuba

2. All persons who visit a U.S. consulate in Canada, Mexico, or adjacent islands and submit an application there for a new nonimmigrant visa

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US-VISIT ProgramUS-VISIT Program

• The United States Visitor and The United States Visitor and Immigrant Status Indicator Immigrant Status Indicator Technology (US-VISIT) Technology (US-VISIT) program records the entry and exit of non-US citizens into and out of the United States, at US international air and sea ports.

• Collects biometric identifiers through digital photograph and fingerprints from all arriving visitors.

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SEVISSEVIS• The Student and Exchange Visitor Information Student and Exchange Visitor Information

System System is a shared government database to track F-1, M-1 and J-1 non-immigrants.

• UTMB is responsible for reporting information to SEVIS.

• It is your responsibility to REPORT to OIA (J-1) It is your responsibility to REPORT to OIA (J-1) or Enrollment Services (F-1):or Enrollment Services (F-1):

1. Any local address change within 10 days of change.

2. Early completion of a degree program, changes in major or academic level, BEFORE the date the change is effective

3. Changes in job title, salary and/or employing department at UTMB, BEFORE the date the change is effective

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Health InsuranceHealth Insurance• All F-1 / F-2 and J-1 / J-2 visa holders are required to have

medical insurance for the duration of the program. At a minimum:

1.1. Medical benefitsMedical benefits of at least $50,000 per person, per accident or illness. Basic health insurance coverage is provided for all full-time, regular employees of UTMB.

2.2. Repatriation of remainsRepatriation of remains coverage in the amount of US $7,500 per person.

3.3. Medical evacuationMedical evacuation expenses in the amount of US $10,000 per person.

Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

Office of International AffairsOffice of International Affairs

Consult the Consult the

Office of International Affairs Office of International Affairs

regarding these issues regarding these issues

or any other situations or any other situations

that may affect that may affect

your visa status, your visa status,

employment eligibility, employment eligibility,

or tax status.or tax status.

Don’t be Don’t be caught caught

off off guard!guard!

Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

Office of International AffairsOffice of International AffairsStaff Staff

• Maggie Pinson, Manager: mapinson@utmb.edu

• Maria C. Arevalo, International Consultant: mcareval@utmb.edu

• Rosemary Fredericksen, Immigration Advisor: tfreder@utmb.edu

• Madhuri V. Kumar, Immigration Advisor: mvkumar@utmb.edu

• Jackie Lynch, Admin. Secretary: jdlynch@utmb.edu / (409) 772-3733

Web site: http://utmb.edu/international/

Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

IV. UNITED STATESIV. UNITED STATESBASIC TAX BASIC TAX CONCEPTS, RULES & CONCEPTS, RULES & REGULATIONSREGULATIONS

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Federal Income Tax (FIT)Federal Income Tax (FIT)

1. U.S. tax year is calendar year: January through December.

2. Employers deduct certain amounts of tax from employee’s pay to send to the U.S. government (IRS).

3. Employers issue IRS Form W-2 by January of each year showing income and tax withheld.

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4. Most tax returns are due by April 15 each year.

5. The tax return determines whether tax is owed or a tax refund will be made to the employee.

6. Nonresident aliens for tax purposes are taxed differently than U.S. residents for tax purposes.

7. Nonresidents for tax purposes include:

……Cont. Federal Income Tax (FIT)Cont. Federal Income Tax (FIT)

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D e t e r m i n i n g U . S . T a x R e s i d e n c y

F - 1 / J - 1 S t u d e n t s &

F - 2 / J - 2 w o r k i n g d e p e n d e n t s :

20039/1/02 9/1/07

2004 2005 2006 2007

Sep 1, 2002Arrived U.S.Nonresident

Jan. 1, 2007U.S. Resident

for Tax Purposes

5-years presence in the U.S.

Determining U.S. Residency (F / J Students)

Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

D e t e r m i n i n g U . S . T a x R e s i d e n c y

J - 1 R e s e a r c h S c h o l a r s & A l i e n P h y s i c i a n s

J - 2 w o r k i n g d e p e n d e n t s :

20039/1/02 9/1/07

2004 2005 2006 2007

Sep 1, 2002Arrived U.S.Nonresident

Jan. 1, 2004U.S. Resident

for Tax Purposes

2-years presencein the U.S.

Determining U.S. Residency (F / J Researcher)

Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

D e t e r m i n i n g U . S . T a x R e s i d e n c y

A l l o t h e r v i s a h o l d e r s

H - 1 B , T N , O - 1

20039/1/02 1/1/04

Sep 1, 2002Arrived U.S.Nonresident

...If reaching total of 183 dayssubstantial presence in the U.S.

during the year 2003

U.S. Residentfor Tax

Purposes...

Determining U.S. Residency (All other visas)

Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

Form W-4Form W-4

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Sign here

Correct?

Correct?

Correct?

Correct?

Form W-4Form W-4

Close upClose up completecomplete

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Correct?

Form 8283 Form 8283 Page 1Page 1

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Sign here

Form 8283 Form 8283 Page 2Page 2

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Today’s dateSign here

Form 8233 Form 8233 StatementStatement

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Today’s dateSign here

Form W-9Form W-9

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Social Security Tax Social Security Tax (also called FICA and FUTA)

1. Social Security Tax is a retirement tax that, like federal income tax, is deducted from pay.

2. F-1 Students and J-1 Exchange Visitors who are “nonresidents for tax purposes” are not required to pay Social Security tax.

• F-1 & J-1 students must begin paying social security tax in their sixth calendar year of presence, unless continuing as a full time student.

• J-1 exchange visitors must pay social security tax in their third calendar year of presence.

3. All other visa holders with income in the U.S. must pay this tax even though they will not retire in the U.S. or receive Social Security benefits.

Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004Prepared by the Office of International Affairs, The University of Texas Medical Branch-Galveston, January 2004

UTMB UTMB Pay StubPay Stub

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UTMB UTMB Pay Pay Stub Stub

Close upClose up

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Where Can I Go for Where Can I Go for More Information?More Information?

1.1. Pay Check Issues or Errors:Pay Check Issues or Errors:

UTMB Payroll Services

Narce Esquivel-Walker (409) 747-7954

2.2. General Tax InformationGeneral Tax Information: IRS Web Site: http://www.irs.gov/

3. (IRS), International Division, 1 (800) 829-3903

4.4. IRS Withholding Calculator:IRS Withholding Calculator: http://www.irs.ustreas.gov/individuals/page/0,,id=14806,00.html

5.5. Income Tax TreatiesIncome Tax Treaties: http://www.irs.gov/businesses/corporations/article/0,,id=96739,00.html

6.6. UTMB Volunteer Income Tax Assistance (VITA) ProgramUTMB Volunteer Income Tax Assistance (VITA) Program, February - April 15 (ext. 23733).

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Questions?Questions?

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Please complete our “session evaluation”

Thank you!