Social Security

Social Security Numbers (S.S.#) are used primarily for U. S. tax identification purposes. Therefore, if you will be earning income in the United States, you must also file tax forms and will therefore need a Social Security Number. You may also need a number in order to open certain bank accounts or to apply for a driver's license. The Social Security Card will be issued to you free of charge. If you do acquire a S.S.# please do not confuse this number with your Carleton College student identification number.

Students will be helped with the application for a social security number; the local Social Security Administration will come to campus and students may apply at that session; they must take along their passport and Forms I-94, I-20 or DS-2019. In general, students who have been in the United States less than five years in F-1 or J-1 status are exempt from paying Social Security tax. Possession of a social security number does NOT constitute eligibility to work.

U.S. Income Tax

During registration, all students are required to fill out W-4 forms for United States income tax purposes. Students should use their local Carleton College address and not their home address; otherwise, important and urgent mail may be delayed for long periods of time. Scholarship, fellowship, or assistantship awards that exceed tuition & fees, minus the cost of course-required books, fees, supplies, and equipment -- are taxable income.

Some scholarships, maintenance allowances, prizes, and payments for teaching and research may be considered taxable income by the U.S. Internal Revenue Service (IRS). Students holding an F-1 or J-1 visa are subject to withholding and payment of federal and state income taxes unless they are exempt by a provision of a tax treaty.

The level of taxable earnings fluctuates and must be checked each year. During the month of January all persons employed by the University, including students, receive W-2 statements showing their total taxable earnings and withholdings. All F-1 and J-1 students are required to file the Income Tax Return before April 15 of each year, in consultation with the Director of International Student Programs.

Carleton annually purchases Web-based computer software designed to help non-resident aliens with student visas complete their income tax forms. There is also an annual tax help session with a local certified public accountant to answer additional questions.