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Immigration Classifications and Work Authorization


B-1 Informational Data
Characterization of Group Temporary visitor for business
Employment No
Independent Contractor Honoraria - yes
Travel Reimbursement Yes
Tax Status Non-resident
Fed/State Income Tax Withheld N/A
Social Security and Medicare Withheld N/A
B-2 Informational Data
Characterization of Group Temporary visitor for pleasure
Employment No
Independent Contractor Honoraria - yes
Travel Reimbursement Yes
Tax Status Non-resident
Fed/State Income Tax Withheld N/A
Social Security and Medicare Withheld N/A
F-1 Informational Data
Characterization of Group International Students
Employment Yes
Independent Contractor Yes
Travel Reimbursement Yes
Tax Status * Non-resident for five calendar years from date of arrival until passes substantial presence test.
Fed/State Income Tax Withheld Yes
Social Security and Medicare Withheld No, unless passes the substantial presence test or unless not registered for the proper number of class credits.
F-2 Informational Data
Characterization of Group Dependents of F-1
Employment No
Independent Contractor No
Travel Reimbursement No
Tax Status N/A
Fed/State Income Tax Withheld N/A
Social Security and Medicare Withheld N/A
H-1B Informational Data
Characterization of Group Temporary worker in special occupation
Employment Employment is authorized for work at MSU
Independent Contractor Employment is authorized for work at MSU
Travel Reimb. Yes
Tax Status Resident Alien
Fed/St. Income Tax Withheld Yes
Social Security and Medicare Withheld Yes
J-1 Exchange Visitor (Non-student) Informational Data
Characterization of Group Exchange visitor - teacher or researchers
Employment Yes
Independent Contractor Yes
Travel Reimb. Yes
Tax Status * Non-resident for two years. from date of arrival
Fed/St. Income Tax Withheld ** Yes
Social Security and Medicare Withheld see item "a" below
J-2 Informational Data
Characterization of Group Dependent of J-1 Exchange visitor
Employment Employment Authorization
Independent Contractor Employment Authorization
Travel Reimb. Yes
Tax Status * Non-resident until passes the substantial presence test
Fed/St. Income Tax Withheld Yes
Social Security and Medicare Withheld Yes
Trade Nafta (TN) Informational Data
Characterization of Group Temporary worker in special occupation from Canada
Employment Yes
Independent Contractor Yes
Travel Reimb. Yes
Tax Status Resident Alien
Fed/St. Income Tax Withheld Yes
Social Security and Medicare Withheld Yes

* Refer to the Payroll home page section on "Information on International Visitors"

** Tax Treaties may apply. For information regarding employees, contact the Payroll Division. For independant contractors, contact the Accounts Payable Department.

The substantial presence test determines whether the international visitor is a "resident alien for tax purposes". If the international visitor passes the substantial presence test, social security and Medicare taxes are withheld, in addition to any other taxes (federal and state income taxes).

a. Special rules apply to F1 students, J1 (teachers and researchers) regarding the substantial presence test.



Michigan State University