The J-1 classification was developed to implement the Mutual Educational and Cultural Exchange Act (Fulbright-Hayes Act) of 1961. The overall purpose of that Act, and the objective of the Exchange Visitor classification, is "to increase mutual understanding between the people of the United States and the people of other countries by means of educational and cultural exchanges."
EMPLOYMENT ELIGIBILITY
Degree Seeking Student
- Must be enrolled as full-time student (12 credit hours for undergraduate, 9 credit hours for graduate) during the academic year
- UNL ISSO (or student’s exchange visitor program sponsor if not UNL) may authorize the student, in advance and in writing, to accept employment at the location and during the dates shown on DS-2019
- Work is not to exceed 20 hours per week while school is in session; unrestricted during school vacations if continuing full-time enrollment.
- Employment may continue in certain circumstances with approval from sponsoring organization for extension of stay. May be subject to two-year home country physical presence requirement.
Academic Training and Post-Doctoral Training
- Eligible to work full-time only at the location and during the dates shown on DS-2019, not to exceed 18 months for Academic Training or 36 months for Post-Doctoral Training
- Employment may continue in certain circumstances with approval from sponsoring organization for extension of stay
Visiting Professor and Research Scholar
- Visiting professors and researchers may engage in teaching, lecturing, or research at the location listed on DS-2019
- May not accept tenure track positions
REQUIRED DOCUMENTATION
- UNL Foreign National Data Form
- Copy of Passport
- Copy of Visa
- Form DS-2019, Certificate of Eligibility for Exchange Visitor
- Form I-94, Arrival/Departure Record
- J-1 status issued by UNL ISSO
OR - Letter from the J-1 program or sponsoring agency (if DS-2019 was not issued by UNL ISSO)
- J-1 status issued by UNL ISSO
- Letter from UNL ISSO documenting approved period for post-doctoral training – For Academic Training and Post-Doctoral Training Only
RESIDENCE STATUS (IT0094)
A (Alien)
EMPLOYEE GROUP (IT0000 ACTIONS)
A (Active), D (Active Nonresident Alien) only IF also has treaty or graduate fellowship
FICA (IT0235)
Students are FICA exempt for the first five calendar years. During the sixth calendar year, they will meet the Substantial Presence Test (SPT) and are taxed FICA. Once SPT has been met, Students may be exempt based on credit hour enrollment. Students with Academic Training are FICA exempt for the first five calendar years but do not qualify for FICA exemption based on credit hour enrollment if they are not in a student position.
Professors and researchers: FICA exempt for the first two calendar years, then subject to the IRS Six Year Lookback Rule.
FEDERAL/STATE TAXES (IT0210)
Subject to federal/ and state taxes unless covered by treaty.