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Foreign National Camp Counselor

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Process for Taxation of Payment

Description

A camp counselor can be a foreign national who comes to the United States on a J-1 visa for the purpose of working at a 4-H camp during the summer. The North Carolina camps are Betsy-Jeff Penn, Sertoma, Millstone, Eastern Center, and Swannanoa (summer 2008).

Taxation of Payment

The process described below shows the actions required before a foreign national, who is here as a Camp Counselor, can receive correct taxation of payment from the University Payroll Department. Unless exempted by a tax treaty, earnings are subject to federal and state income tax withholding calucated from a graduated formula.

Responsible People

Four people are involved in this taxation of the payment process. Learn the actions you should take in this process by choosing, who you are, from the following list:

  1. Foreign National Camp Counselor
  2. Camp Director for camp where Foreign National works
  3. State 4-H Office's Camp Payroll Coordinator
  4. Foreign National Tax Specialist
  1. Foreign National Camp Counselor
    1. Fill out the Foreign National Information Form and give it to the Camp Director to copy along with the following documents:
      • I-94 card
      • Passport
      • Department's offer letter
      • Form DS-2019
      • Visa page showing J-1 visa
    2. Obtain either a U. S. Social Security Administration (SSA)social security number (SSN) or an IRS individual taxpayer identification number (ITIN).
  2. Note: Wait two weeks after entering the country to apply for your social security number. There is a delay in the transmission of information from your point of entry to the Social Security Administration's (SSA) database. If the SSA can not find your information in their database, an investigation will be initiated and your will have your social security number application delayed by months. If you wait for two weeks, the social security number should be processed in about 10 business days.

    Note: You are responsible for filing a federal and state income tax return each year. If you finish your assignment and leave the United States, you are still responsible for filing these income tax returns.

  3. Camp Director
    1. Make copies of the I-94 card, passport photo page, passport expiration page (if not on photopage), offer letter, Form DS-2019, and the visa page showing the J-1 visa.
    2. Send these copies to the State 4-H office's Camp Payroll Coordinator.
  4. Camp Payroll Coordinator located in the State 4-H Office
    1. Receive from the Director of each 4-H camp copies of the foreign national camp counselor's documents.
    2. Submit to the University Payroll Department and the Office of International Services, the following documents:
      • copies of the I-94 card, passport photo page, passport expiration page (if not on photopage), J-1 visa, form DS-2019
      • foreign national information form
    3. Obtain a dummy social security number from OIS until individuals receive their own social security numbers.
    4. Enter the camp counselor employee into the HR system using the VPAF with a flat-rate job code of S085.

      Note: The home address is the camp address.

    5. Prepare the flat-rate request form and submit to your customer service representative (CSR) in HRIM for approval.
    6. E-mail the foreign national tax specialist, before the first payment is made, with the number of payments and the amount of each.
    7. Enter the payments into the HR system, Time and Labor.
  5. University Payroll Department's Foreign National Tax Specialist
    1. Work with the Camp Payroll Coordinator located in the State 4-H Office and collect from that coordinator:
      • copies of the I-94 card, passport photo page, passport expiration page (if not on photopage), J-1 visa, form DS-2019
      • foreign national information form
      • SSN or a dummy social security number
    2. Work with the Camp Payroll Coordinator to determine the pay schedule and pay amount for each check.
    3. Determine and enter tax status in Windstar and the HR system.
    4. Send checks to the appropriate camps for distribution.

 

Last Edited: December 3rd, 2010