Additional Considerations
- Non-Cancellation of Optional Practical Training
- Once authorization to engage in optional practical training is granted, it may not be rescinded or cancelled. This means that, after optional practical training is authorized by OFSS, unexpected delays in completing degree requirements, inability to find an appropriate job, and loss of a job may result in loss of otherwise eligible time to work. Once permission to work for twelve months has been granted, it is gone regardless of subsequent occurrences.
- Social Security Numbers
- If you plan to work in the U.S. you will need a valid Social Security Number (your University of Delaware temporary ID number is not a valid Social Security Number). To apply, please come to OFSS to get an authorization form to take to the local Social Security Office. The Social Security Administration will process your application, and a number will be sent to you in about two weeks. It is advisable to apply for a social security number well in advance of applying for practical training.
- Taxes
- In general, F-1 students who have been in the U.S. for less than five years are exempt from social security taxes (also known as F.I.C.A. tax). You should be sure to bring this to the attention of your employer because many employers are not familiar with this provision of the tax laws.
F-1 students authorized for practical training employment are subject to all other taxes that may apply: federal, state, and local. However, you may be able to treat the entire period of practical training as an extended business trip and substantially reduce your federal taxes by deducing "travel expenses" (amounts for food, housing and transportation) from your income. (You should consult an accountant or tax attorney for more information about this second provision of the tax laws.)
- Employment Eligibility Verification
- Within the first three days of beginning work, you and your employer must complete a form entitled Employment Eligibility Verification USCIS Form I-9. This form will be kept on file by your employer and must be updated each time you receive a renewal of your work permission.
- Travel Abroad and Re-Entering the United States
- F-1 students authorized for post-completion optional practical training can travel outside the U.S. as long as they have the necessary documents. You will need:
- A form I-20 indicating the approval of your practical training and endorsed by an OFS adviser within the last six months, as well as a valid U.S. visa stamp,
- The Employment Authorization Document (EAD) issued by USCIS. If you do not have both documents you will not be permitted to re-enter the U.S., and
- A letter from your employer certifying your employment, position and salary in the company.
- Failure to Comply with Employment Regulations
- It is your responsibility to comply with all immigration regulations which apply to F-1 students, including employment regulations. Working without the proper authorization is a serious violation of your student status. If you fail to comply with your responsibilities, you may not be eligible for benefits normally granted to F-1 students and, in some situations, may be subject to deportation. Prior to accepting any employment in the U.S., we urge you to consult with the Office of Foreign Students & Scholars.