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Policies and Procedures

Policy 1117 – Foreign National Employees

Effective
July 1, 2004
Last Updated
October 13, 2017
Responsible University Officer
Director of Payroll Services
Responsible Unit
Payroll Services

Policy Statement

Foreign nationals may work at the University as employees provided that they show proof of identity and of permission to work. Students, teachers, or researchers classified as resident aliens may be exempt from U.S. income tax on the wages they receive if such payments qualify under a tax treaty between the U.S. and their country of residence.

Nonresident alien employees are subject to a different set of tax rules governing how the wage income they receive is taxed and how U.S. income tax is withheld and reported to the IRS. Nonresident alien employees may be exempt from income tax on the wage payments they receive if their country of residence has entered into an income tax treaty with the U.S. and if the particular wage payment qualifies for an exemption under the terms of that treaty.

Reason for Policy

This policy provides information for foreign national employees who are completing tax withholding forms, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).

Exclusions

None.

Special Situations

None.

Procedures

  • 1117.1 - Completing Tax Withholding Forms as a Foreign National Employee

Additional Information

Frequently Asked Questions

None.

Related Data

None.

Contacts

SUBJECT CONTACT TELEPHONE FAX E-MAIL
Foreign Nationals Payroll Services 919-962-0047 payroll@unc.edu

 

History

Revised:
October 13, 2017 - Updated main Payroll phone number.
September 2, 2009
May 29, 2007
January 3, 2005