Employee NRA

Employee Foreign Nationals

  • Payment Checklist for Foreign National Employee
  • Am I considered a nonresident alien or resident alien for tax purposes?
  • I am a nonresident 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 IRS Form 8233?
  • When do I have to submit a Foreign National Employee 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 USD report my income to the Internal Revenue Service?