u/_C1ZZL3_

F-1 student on CPT, independent contractor, earning under $375 — what tax form should I use?

I’m an F-1 student with approved CPT and I’m working as an independent contractor for the employer listed on my CPT authorization.

I’ll earn no more than about $375 total from the entire internship and I have not been paid yet.

The employer originally gave me a W-9, but I’m trying to make sure that is actually the correct form for me.

My main questions are:

* If I’m an F-1 student and a nonresident alien for tax purposes, what form should I give the employer instead of a W-9?
* Should I expect a 1099, 1042-S, or something else?
* Does the fact that I’m earning less than $375 change anything about withholding or filing taxes?
* If the employer switches me to W-2 employee status instead, would that generally make the tax paperwork simpler?

I’m already having the employer’s attorney review it, but I wanted to hear from anyone who has dealt with this exact F-1/CPT tax situation.

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u/_C1ZZL3_ — 8 days ago
▲ 0 r/tax

F-1 student on CPT working as independent contractor — W-9, W-8BEN, or Form 8233?

I’m an F-1 international student currently authorized to work through CPT. My DSO has confirmed that my CPT authorization allows me to work for the approved employer as an independent contractor/1099 worker.

My employer originally gave me a W-9, but I believe I’m still a nonresident alien for U.S. tax purposes, so I’m hesitant to sign a W-9 because it asks me to certify that I’m a U.S. person.

I have not been paid yet, so I’m trying to figure out the correct paperwork before payment is processed.

For an F-1 student who is a nonresident alien and is receiving U.S.-source compensation as an independent contractor:

  • Should I be completing Form 8233?
  • Is W-8BEN applicable, or is that generally not used for compensation for services performed in the U.S.?
  • Should the employer be withholding tax and eventually issuing Form 1042-S instead of a 1099?
  • Does the answer change if I am not claiming a tax treaty exemption?

I’m also asking the employer’s attorney/accountant, so I’m not treating Reddit as legal or tax advice. I mainly want to understand what other F-1/NRA students or tax professionals have seen in this situation.

Thanks!

reddit.com
u/_C1ZZL3_ — 9 days ago