Employee NRA

• Social Security card or proof of application
• Direct Deposit Authorization Form if this is your preferred method of payment
• Foreign National Employee Information Form
• Visa
• Passport
• I-94 form (both sides)
• I-20 if applicable (F Visa holder)
• DS-2019 if applicable (J Visa holder)
• Work authorization paperwork if other designated Visa type
• EAD (employment authorization document or card) if applicable
• OPT or CPT card or paperwork if applicable
• If Asylum has been issued then EAD card and Social Security card are items needed

Please contact Payroll at (619) 260-4818 or payroll@sandiego.edu to set up a tax analysis appointment.

A nonresident 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 "nonresident 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 human resources, you need to see the nonresident alien tax specialist in the payroll office (located in the Maher Hall 112) to complete the required forms to ensure proper tax reporting and withholding. You may reach the payroll office at (619) 260-4818 or email payroll@sandiego.edu to ask questions or to make an appointment.

Student Employees

NRA student employees may work a maximum of 20 hours per week while school is in session. When school is not in session (i.e. winter break, summer if not enrolled) an NRA student may work any number of hours. Working in excess of 20 hours per week while school is in session is prohibited by the U.S. Department of Justice and could endanger visa status.

Non-student Employees

NRA non-student employees are not limited to a certain number of hours per week, but type and duration of employment is limited by visa type.

No, under no circumstances may you continue to work unless you submit a proof of extension or an application for an extension to the human resources department located in the Maher building #101. 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:

• I-20 (F-1 visa)
• IAP-66 (J-1 visa)
• I-797 (H-1B visa)
• I-94 Card showing TN (Trade-Nafta), Canada, or Mexico only
• INS stamp "In process for I-551"
• "Conditional" Resident Alien Cards (valid only for 2 years from issue)

Bring your new document(s) to the human resources (Maher 101) and payroll offices (Maher 112) 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.

• F-1
  Exempt for the first five (5) years from date of entry; thereafter may be exempt based on student enrollment.
• J-1 Students
  Exempt for the first five (5) years from date of entry; thereafter may be exempt based on student enrollment.
• J-1 Scholars, Researchers
  Exempt for either the first two (2) calendar years in the U.S., or two (2) out of the first six (6) calendar years in the U.S. regardless of visa status.
• H-1B
  Must pay FICA and Medicare.

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:

• May not claim "Married"
• May not claim "Exempt"
• May not claim more than "1" allowance (unless you are a resident of Canada, Japan, Mexico, or Republic of Korea, in which case you may claim any number of allowances.)
• Must indicate "NRA" on the dotted line on line 6

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 Payroll Supervisor, in order to allow the payroll office 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 a Form 8233 is not filed, the tax treaty will not be applied.

You must contact the Payroll Supervisor in the payroll office for verification of eligibility. If eligible, you will be required to come to the payroll office (Maher 112) to complete the necessary paperwork. Contact the payroll office at (619) 260-4818 or payroll@sandiego.edu to schedule an appointment.

A Foreign National Employee Information Form is an information form that payroll office requires from you in order to ensure that your wages are reported and taxed correctly. You must complete a Foreign National Employee 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 Payroll Supervisor at (619) 260-2735 or payroll@sandieog.edu.

Tax treaties apply to federal taxes only; you are still required to follow state tax requirements. The DE-4 form 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.

Refer to IRS 901 U.S. Tax Treaties for current tax treaty countries or call the IRS at 1-800-829-1040.

Yes, the IRS requires that both taxable and non-taxable payments made to nonresident 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.