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.