Am I considered a non-resident alien or resident alien for tax purposes?
I am a non-resident alien. What do I need to do to get paid?
Am I limited in how long I can work?
May I continue to work if my visa or work authorization has expired?
Are NRAs automatically exempt from FICA?
What is an NRA W-4 Form and how do I fill it out?
What is a tax treaty and how does it apply with respect to wages paid to NRAs?
What is IRS Form 8233 Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual and when do I have to submit it?
How do I complete Form 8233?
When do I have to submit a Foreign National Information Form?
Why is tax being withheld from my check if I already completed a tax treaty form and returned it to the payroll office?
What is a Form DE-4 and do I have to fill it out?
If I am exempt per a treaty, why is a W-4 also required?
With which countries does the U.S. currently have a tax treaty?
Does SDSU report my income to the Internal Revenue Service?
A non-resident alien is a foreign national on a temporary visa who is not making a permanent home in the U.S. To determine whether you are a "resident" or a "non-resident alien" see IRS Publications 515 Withholding of Tax on Nonresident Aliens and Foreign Entities and 519 U.S. Tax Guide for Aliens or call 1-899-829-1040.
When you have completed the necessary paperwork with your project or department and SDSURF human resources, you need to see the non-resident alien tax specialist in the SDSURF Payroll department to complete the required forms to ensure proper tax reporting and withholding. You may reach the SDSURF Payroll department at 619-594-6971 or email SDSURF Payroll to ask questions or to make an appointment.
No, under no circumstances may you continue to work unless you submit a proof of extension or an application for an extension to the SDSURF Human Resources department. An application for an extension of the Employment Authorization Card is not acceptable. Also, if you are changing your visa type, you may not work in the interval between the expiration of the prior visa type and the receipt of the U.S. Citizenship and Immigration Services (USCIS) approval for the visa type.
The following documents require re-verification upon expiration:
Bring your new document(s) to the SDSURF Human Resources and Payroll departments as soon as you receive it to ensure your pay is not interrupted.
No, your visa type determines what taxes must be withheld from your wages. The list below describes the FICA - OASDI and Medicare for each visa type.
You must file an NRA W-4 form to declare your federal tax withholding status. If you are an NRA completing the NRA W-4 form, you:
Note: If you are a resident alien for tax purposes, the NRA W-4 may be completed at your discretion.
If you are exempt due to a tax treaty, you must also submit Form 8233, which is available from the NRA Tax Specialist, in order to allow the Payroll department to report you as "exempt" from federal income tax withholding.
A tax treaty is an agreement entered into between governments under which each country agrees to limit or modify the application of its domestic tax laws in an attempt to avoid double taxation of income - that is, having the same income taxed by both countries. Tax treaties vary, but they generally limit or exempt U.S. taxation of compensation made to residents of the foreign country. Some tax treaties are limited to an amount of time per year, and/or a limited dollar amount per year. Wages earned beyond either limit are subject to federal income tax withholding. See IRS Publication 901 U.S. Tax Treaties for additional information.
Form 8233 allows eligible visa holders to claim "exempt" from federal withholding on earnings as allowed by certain tax treaties. Eligibility is based on visa status and the substantial presence test. If eligible, you need to submit Form 8233 when you are hired or rehired, whenever you change job types or visa types, and each December for the upcoming calendar year if the tax treaty is to be applied. If an 8233 is not filed, the tax treaty will not be applied.
You must contact the NRA Tax Specialist in the Payroll department for verification of eligibility. If eligible, you will be required to come to the Payroll department to complete the necessary paperwork. Contact the Payroll department at 619-594-6971 or SDSURF Payroll to schedule an appointment.
A Foreign National Information Form is an information form that SDSURF Payroll department requires from you in order to ensure that your wages are reported and taxed correctly. You must complete a Foreign National Information Form when you are hired or change visa types. Stop by the Payroll office to obtain and complete this form.
The most common reason for delays in processing tax treaty forms is a missing social security number. If you did not have this number at the time you completed the form, it is being held for processing. If this is the case, please send a copy of your social security card to the Payroll office or deliver a copy during business hours. If this is not the case, contact the NRA Tax Specialist at 619-594-6971 or SDSURF Payroll.
Tax treaties apply to federal taxes only; you are still required to follow state tax requirements. The DE-4 form (PDF Format, 74KB)* is the tax withholding certificate for the state of California. The same allowance you claim on the NRA W-4 form will be applied to your state of California taxes.
When the tax treaty provisions expire or reach the dollar limit within the calendar year, the payroll department will begin taxing your wages as per the W-4 on file.
Yes, the IRS requires that both taxable and non-taxable payments made to non-resident aliens be reported on either Form W-2 or Form 1042-S. These forms are mailed out to you by January 31st of every year.
* Note: Documents in Portable Document Format (PDF) require Adobe Acrobat Reader 5.0 or higher to view. Download Adobe Acrobat Reader..