• a)adheres to the training plan requirements
• b)remains in good standing with E-Verify
• c)will provide compensation to the STEM OPT student commensurate to that provided to similarly situated U.S. workers
• For instance, alternative compensation may be allowed during a STEM OPT extension as long as the F-1 student can show that he or she is a bona fide employee and that his or her compensation, including any ownership interest in the employer entity (such as stock options) is commensurate with the compensation provided to other similarly situated U.S. workers.
• d)has the resources to comply with the proposed training plan.

Volunteer and Uncompensated Activity

The government has commented:

“DHS carefully considered whether to allow volunteer positions to qualify under the STEM OPT extension program but has decided against permitting such arrangements. ... Requiring commensurate compensation for F-1 students – which does not include no compensation – protects both international and domestic students and ensures that the qualifying STEM positions are substantive opportunities. . . .”

Taxes

You will need a Social Security Number ( https://www.ssa.gov/ssnumber/) in order to receive payment from your employer.

In general, as an F-1 student you will be exempt from Social Security (FICA) taxes for your first five years in the U.S., as long as you continue to declare nonresident status for tax purposes. Unless you qualify under a tax treaty between the U.S. and your home government, your earnings as an F-1 student will be subject to applicable federal, state and local taxes, and employers are required to withhold those taxes from your paychecks.

You may work on own, or use a local certified preparer, or web-based programs or software such as Glacier Tax Prep, or TurboTax. If you still need help or need information regarding taxes, consult the Internal Revenue Service.