Who This Applies To
Faculty | Staff | Contracts | Applicants | Student Employees
This page provides an overview of employment authorization requirements, required documentation, and tax considerations for foreign national employees at the University of Montana. Immigration and tax law is complex and subject to change. This page is intended as a general reference only. Contact HRS or the appropriate resource listed below for guidance specific to your situation.
Visa Type Quick Reference
There are over 100 U.S. visa types. The following table covers the most common visa types at UM. If your visa type is not listed, contact HRS for guidance.
All information in this section is subject to change at any time. Contact HRS or the appropriate resource for current requirements.
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Full-time academic and language students.
Authorized to work: May be authorized to work on campus. May be eligible for Curricular Practical Training (CPT) or Optional Practical Training (OPT) work status after the first academic year.
Visa duration: Dependent on program of study. OPT status may not exceed 12 months. STEM OPT status may not exceed 24 months.
F-1 visa sponsorship, CPT authorization, and OPT authorization are managed by the Global Engagement Office, not HRS.
Required employment documents:
- Foreign National Information Form (completed on first day of work)
- Passport
- Form I-94
- Form I-20
- F-1 Visa
- Social Security Card
- Employment Authorization Document (if applicable)
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Specialty occupations requiring at least a bachelor's degree.
Authorized to work: Yes. Limited to a single employer at a single work site. H-1B work authorization allows for dual intent, meaning an employee may apply for permanent residency while in H-1B status.
Visa duration: Up to 3 years. May be extended but not beyond 6 total cumulative years.
H-1B sponsorship is managed by HRS in coordination with the University of Montana’s contracted immigration law firm, Berry Appleman and Leiden LLP (BAL). See the Foreign National Employees: For Hiring Managers page for information on the sponsorship process.
Required employment documents:
- Foreign National Information Form (completed on first day of work)
- Passport
- Form I-94
- Form I-797 (Notice of Action): The original approval notice issued by U.S. Citizenship and Immigration Services (USCIS) for your H-1B petition or extension
- Social Security Card
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Cultural exchange visitors including professors, research scholars, short-term scholars, specialists, and student interns.
Authorized to work: May be authorized to work depending on the terms of the exchange program. J-1 visa holders may only work for the sponsoring employer within the guidelines of the program approved by the U.S. Information Agency for the period designated by the DS-2019.
Visa duration: Dependent on the terms of the exchange program.
J-1 visa sponsorship is managed by the Global Engagement Office, not HRS.
Important note: Individuals who have held a J-1 visa may be required to complete a two-year home country residency requirement or obtain a waiver before becoming eligible for an H-1B visa. Contact HRS or the Global Engagement Office for guidance if this applies to your situation.
Required employment documents:
- Foreign National Information Form (completed on first day of work)
- Passport
- Form I-94
- Form DS-2019
- J-1 Visa
- Social Security Card
- Employment Authorization Letter (if applicable)
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Citizens of Canada or Mexico engaged in professional business activities as defined under NAFTA.
Authorized to work: Yes.
Visa duration: 3 years. May be extended for 3-year periods indefinitely.
Required employment documents:
- Foreign National Information Form (completed on first day of work)
- Passport
- Form I-94
- TN Visa
- Social Security Card
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Permanent residents hold a Permanent Resident Card (Green Card) rather than a visa and are authorized to work without restriction.
Authorized to work: Yes.
Required employment documents:
- Foreign National Information Form (completed on first day of work)
- Permanent Resident Card (Green Card)
- Social Security Card
For more information on permanent residency eligibility categories, visit the USCIS Green Card Eligibility page.
Foreign National Information Form
All foreign national employees are required to complete a Foreign National Information Form, also known as a Substantial Presence Test Form, on their first day of work.
Work Authorization: Important Reminders
- If your visa or work authorization has expired, you may not continue to work under any circumstances until you have submitted proof of an extension or a pending renewal application
- Bring any new or renewed documents to HRS as soon as you receive them to avoid interruption to your pay
- The following documents require re-verification upon expiration: Form I-20, Form DS-2019, Form I-797, Form I-94 showing TN status, and Employment Authorization Cards
- Non-resident alien students may not work more than 20 hours per week while school is in session
Tax Information
Tax obligations for foreign national employees depend on your visa type, length of time in the United States, and whether you qualify as a resident alien or nonresident alien for federal tax purposes. The following is a general overview only. Contact the IRS or the Montana Department of Revenue for guidance specific to your situation.
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The substantial presence test is the IRS measure used to determine whether a foreign national qualifies as a resident alien for federal tax purposes. This is a tax determination only and has no bearing on immigration status. The test is calculated based on the number of days present in the United States over a three-year period.
For full details, visit IRS Publication 519.
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Whether you are subject to FICA (Social Security and Medicare) tax withholding depends on your visa type and tax residency status. F-1 and J-1 visa holders are generally exempt from FICA for a defined period. H-1B and other visa holders are generally required to pay FICA. Contact umpayroll@mso.umt.edu or visit the IRS website for guidance specific to your visa type and circumstances.
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- Foreign National Information Form (Substantial Presence Test Form): Required at start of employment from all foreign national employees to determine tax withholding status.
- NRA W-4: Required to declare federal tax withholding status. When completing this form you may not claim married status, exempt status, or more than one allowance.
- Form W-8BEN: Filed by nonresident aliens receiving a fellowship, scholarship, or stipend to claim tax treaty status.
- Form W-9: Declares you to be a resident alien for tax purposes. Filing a W-9 negates all tax treaty protections. Contact HRS Payroll before filing a W-9 to understand the implications for your situation.
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Montana does not distinguish between U.S. citizens, residents, and nonresident aliens for state income tax withholding purposes. Wages paid for services performed in Montana are subject to Montana state income tax withholding regardless of residency status.
Student Employees
Student employees on F-1 and J-1 visas have specific work authorization restrictions that apply in addition to the general requirements above.
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F-1 visa holders are authorized to work on campus for no more than 20 hours per week while school is in session. During school breaks including winter break and summer (if not enrolled), there is no hour restriction. Working more than 20 hours per week while school is in session is a violation of visa status.
F-1 students nearing completion of their degree may be eligible for Curricular Practical Training (CPT) or Optional Practical Training (OPT) for work directly related to their field of study. Both require prior authorization from the Global Engagement Office before beginning work.
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J-1 student visa holders have the same work hour restrictions as F-1 students: no more than 20 hours per week while school is in session, and no restriction during school breaks. J-1 visa holders may only work for the sponsoring employer, which is the University of Montana.
J-1 visitor visa holders may only work for the sponsoring employer within the guidelines of the program approved for the period designated by the DS-2019.
Frequently Asked Questions
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Not necessarily. A visa stamp authorizes travel to the United States but does not determine your status once you are here. If you have extended your stay through a valid Form I-797 approval, you remain in status even if your visa stamp has expired. If both your Form I-94 and Form I-797 have expired and you have not applied for a renewal, contact HRS immediately.
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Yes. All employees must have either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). If you are not eligible for an SSN, contact HRS Payroll for guidance on obtaining an ITIN.
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For immigration questions, contact HRS or visit the USCIS website. For federal tax questions, visit the IRS website or refer to IRS Publication 519. For Montana state tax questions, contact the Montana Department of Revenue at 406-444-6900. For questions about F-1 or J-1 visa sponsorship, contact the Global Engagement Office.
Contact this Team
For questions, please submit a ticket through AskHR, email askhr@umontana.edu, or call 406-243-6760.