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Policies and Procedures

Procedure 1121.1 – Determining Social Security Tax Withholding for Foreign Nationals

Procedure Statement

The University will utilize IRS guidelines, Immigration and Tax regulations in determining Social Security Tax withholding for Foreign Nationals. After the determination is established, the foreign national will complete all applicable forms.

Forms and Instructions

The forms listed below would be utilized in all situations involving foreign nationals. There is no form specifically addressing social security taxation.

Other Forms, Instructions, and Publications for Foreign Nationals from the Internal Revenue Service (IRS):

Other publications, forms, and instructions provided by the IRS

Related Data



August 24, 2009