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 (899) 829-1040. IRS Publications listing page
When you have completed the necessary paperwork with your project or department and human resources, you need to see the non-resident alien tax specialist in the Payroll Department (located in Maher Hall 112) to complete the required forms to ensure proper tax reporting and withholding. You may reach the Payroll Department by phone at (619) 260-4818, or via email at 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 Maher 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 (Hughes 203) 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 the 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 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 (Maher Hall 112) to complete the necessary paperwork. Contact the Payroll Department by phone at (619) 260-4818, or via email at payroll@sandiego.edu to schedule an appointment.
A Foreign National 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 Information Form when you are hired or change visa types. Stop by the Payroll Department 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 Department or deliver a copy during business hours. If this is not the case, contact the NRA Tax Specialist by phone at (619) 260-2735, or via email at payroll@sandiego.edu.
Tax treaties apply to federal taxes only; you are still required to follow state tax requirements. The DE-4 form (PDF) 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 (800) 829-1040.
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.
USD Foreign National Information Form 2012: This form is used to correctly identify Foreign Nationals as either a 1099 recipient or an employee.
Non-resident alien (NRA)
An NRA is a foreign national who is on a temporary visa and is not making a permanent home in the U.S.
Resident alien
A resident alien is a non-U.S. citizen making a permanent home in the U.S. A resident alien is taxed the same as a U.S. citizen.
Tax Treaty
Many countries have a tax treaty with the U.S. that provides for specific exceptions to federal tax withholding. Each tax treaty is different.
Visa
A visa is an endorsement on a passport granting the bearer permission to be in the U.S. Valid documents for a visa include I-20, IAP-66, I-797, I-94, and certain EAD cards.
Wages
Wages consist of all payments for services rendered as an employee.
Withholding allowance
A withholding allowance is the number of exemptions you claim on a W-4 or DE-4 to calculate tax deductions.
Withholding tax
Both state and federal income withholding tax is withheld from your payroll check in accordance with tax laws. These deductions are deposited to your credit with the State of California and the Internal Revenue Service.
Students
- F-1 Academic or language training student admitted for duration of stay (D/S). May be employed on campus. No EAD required. May be employed off campus for economic reasons. EAD required. May be authorized for curricular practical training. No EAD required. May be authorized for optional practical training. EAD required.
- F-2 Dependent of an F-1 student admitted to accompany principal visa holder. May not work.
- F-3 Part-time student commuting from Canada or Mexico.
- J-1 (Student) Student category checked on DS-2019 admitted as a student for duration of stay under the Exchange Visitor application. May be authorized by responsible officer at the institution for practical training. No EAD required.
- J-2 (Student) Dependent of a J-1 (Student) principal visa holder. May be authorized to work for economic reasons. Must have an EAD.
- M-1 Vocational student admitted for duration of status. May be employed for practical training. EAD required.
- M-2 Dependent of an M-1 principal visa holder. May not work.
- M-3 Part-time student commuting from Canada or Mexico.
Teachers and Trainees
- J-1 (Non-Student) All Exchange Visitors admitted in other than the Student category on the Form DS-2019 (IAP-66). May engage in the activity authorized by the DS-2019 category. Categories include Research Scholar, Teacher, Alien.
- J-2 (Non-Student) Dependent of J-1 (Non-Student) visa holders. May be authorized to work for economic reasons but not to support the J-1 principal. EAD required.
- Q-1 (Non-Student) Participant in an International Cultural Exchange Program. Authorized to work for petitioning organization. EAD not required.
- Q-2 (Non-Student) Participant in the Irish Peace Process Cultural and Training Program.
- Q-3 (Non-Student) Dependent of Q-2 visa holders.