Can I hire international students as volunteer (unpaid) interns?
At Whittier College all international students who choose to participate in an internship may do so. This applies to paid positions as well as unpaid positions as long as the student receives authorization for Curricular Practical Training. The internship MUST be related to the education and skills of a student pursuing a college/university degree and the student MUST enroll in an internship/fieldwork or independent study course under faculty supervision for academic credit. Employers should check the appropriate Federal and State labor laws to determine if the company is allowed by law to offer unpaid internships. What about taxes? Unless exempted by a tax treaty, F-1 students earning income under practical training are subject to applicable, federal, state, and local income taxes. Information on tax treaties may be found in Internal Revenue Services Publication 519, U.S. Tax Guide for Aliens, and 901, U.S. Tax Treaties. Generally, F-1 students are exempted from social security and Me
