Income Codes (continued)

Income Code 20—Compensation During Study and Training

Students and trainees from many countries are allowed to earn some money tax-free in the U.S. Immigration restrictions usually bar students from working off campus during their first year in the U.S., therefore, most international students earn money from the college or university they attend. If a student earns more wages than their treaty benefit allows, the excess must be reported on their tax return.

A spouse or dependent of an F-1 student is not generally permitted to work while in the U.S. on an F-2 visa. Spouses who acquire their own F-1 visas may be eligible to work on campus.

Click here to view countries with treaty benefits for student wages.