Policies and Procedures
Procedure 1117.1 – Completing Tax Withholding Forms as a Foreign National Employee
August 18, 2009
October 27, 2010
Director of Payroll Services
In order to work at the University, foreign nationals must show proof of identity and of permission to work. Tax withholding forms must be completed by all employees, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).
This is accomplished by completing Form I-9 from the Bureau of Citizenship and Immigration Services (BCIS, formerly the INS). All foreign nationals must also complete the Foreign National Information Form (PR-100) at International Student and Scholar Services (ISSS) on campus to determine tax status as a resident or nonresident alien.
Forms and Instructions
Completion of the following forms is required by all foreign national employees:
- Form I-9, Employment Eligibility Verification
- Form PR-100, Foreign National Information Form
Completed by foreign nationals to determine whether they are resident or nonresident aliens for tax purposes. This form also provides information to ensure proper tax withholding and reporting.
- Form 8233, Exemption from Withholding on Compensation for a Nonresident Alien
Used by a nonresident alien to claim exemption from withholding on wages received from the University based on a U.S. tax treaty with the alien's country of residence.
- Form W-9, Request for Taxpayer Identification Number and Certification
Provides the University with the correct taxpayer identification number of the resident alien payee and certifies that backup withholding rules do not apply. Form W-9 is also used by a resident alien to claim exemption from withholding on wages received from the University based on a tax treaty with the alien's country of residence.
- Form W-4, Employee's Withholding Allowance Certificate (Federal)
Used as the basis for calculating federal income tax withholding from pay.
- Form NC-4, Employee's Withholding Allowance Certificate (State)
Used as the basis for calculating state income tax withholding from pay.
Other Forms, Instructions, and Publications for Foreign Nationals from the Internal Revenue Service (IRS):
- Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations
- Publication 519, U.S. Tax Guide for Aliens
- Publication 970, Scholarships and Fellowships
- Form W-7, Application for Individual Taxpayer Identification Number
- Form 1040NR, U.S. Nonresident Alien Income Tax Return
- Instructions for Form 1040NR, U.S. Nonresident Alien Income Tax Return
- Instructions for Forms 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons and 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Other publications, forms, and instructions provided by the IRS
October 27, 2010
August 24, 2009