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Nonresident aliens admitted to the United States as a student (F-1 visa) may be permitted to participate in Curricular Practical Training (CPT). CPT includes internships and cooperative education.
Social Security and Medicare taxes are NOT paid/withheld for nonresident alien students working under CPT. (See IRS Publication 519, U.S. Tax Guide for Aliens, this exception does not apply to international students who have been in the U.S. in five separate calendar years.)
Additionally, employers need NOT pay federal or state Unemployment Compensation taxes for any student certified by their university as an official cooperative education or internship student. (See Section 201.069 of the Texas Unemployment Compensation Act or the Unemployment Compensation Act for your state.)
Workers Compensation Taxes must be paid. Federal income taxes must be withheld.

CE, CS, EE, MSEN, SE and TE students with F-1 (student) visas who wish to work may do so by enrolling in the Jonsson School IP Programs, applying for Curricular Practical Training (CPT), and securing work clearance through the UTD International Student Services Office.
Upon being hired, students will present their work eligibility documentation (U.S. CIS Form I-20) to you.
INTERNATIONAL STUDENTS MAY NOT WORK AS INDEPENDENT CONTRACTORS. IRS Publication 519 indicates nonresident alien students “may not engage in business”.

Provide the student a signed offer letter on your company’s letterhead, which states or includes the following:
Position is a Co-op or Intern assignment
Physical (street) address of the work location
Detailed position description (The position must be related to the current degree and major of the student.)
Name, telephone number, and e-mail address of the student’s supervisor or department manager
Number of hours per week the student will be working
Wages per hour
Starting Date and Ending Date- click here to view start and end dates for each semester