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Procedure Completing Tax Withholding Forms as

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					Procedure 1117.1 – Completing Tax Withholding Forms as a
Foreign National Employee


Related Policies                                     Effective
                                                     August 18, 2009
•   1116 – General Overview of Tax Issues for
    Foreign National Students and Scholars           Last Updated
                                                     October 27, 2010
•   1117 – Foreign National Employees
                                                     Responsible University Officer
•   1118 – Foreign National Independent              Director, Payroll Services
    Contractors
                                                     Responsible Unit
•   1119 - Foreign National Scholarship-Fellowship   Payroll Services
    Awardees

•   1120 - Determination of Tax Status for Foreign
    Nationals

•   1121 - Social Security Tax Withholding for
    Foreign Nationals

•   1122 – Federal and State Income Tax
    Withholding for Foreign Nationals



Procedure Statement
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 / 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 Nonresiden 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 resident.
    •   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 513, Tax Information for Visitors to the United States
        •   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

Related Data
Other publications, forms, and instructions provided by the IRS

History
Revised:
October 27, 2010
August 24, 2009

				
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