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Nonresident Alien

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Description

A nonresident alien, for tax purposes, is a foreign national who does not meet either the green card test or the substantial presence test. A nonresident alien is taxed depending on his reason for being in the United States.

General Tax Information

If you are a nonresident alien for tax purposes:

  • Contact the Office of International Services (OIS), if you are a student and hold an F-1 or J-1 visa.
  • Contact the Office of International Employment (OIE), if you hold an H-1B, O-1 or TN visa.
  • Make an appointment to meet with the foreign national tax specialist in University Payroll to clarify your particular tax situation, since it is impossible to provide all the necessary information concerning a nonresident alien's tax status.
  • When you work at NC State University, depending on your visa status, tax status, and what you are doing, you may pay:
    • federal income tax
    • state income tax
    • social security tax (FICA)
    • Medicare tax
  • You may choose (elect) to be treated as a resident alien for tax purposes while in a nonresident alien tax status if you are married either to a United States citizen, or to a foreign national who is a resident alien for tax purposes.
    • If you do choose to be treated as a resident alien for tax purposes, then you must meet with the foreign national tax specialist and sign a statement affirming your choice (election) of resident alien tax status.
  • If you hold an F-1 or J-1 student visa and you have been cleared by the OIS to work at NC State University,
    • e-mail the foreign national tax specialist in the University Payroll Office for an appointment to discuss your tax status.
    • you must obtain an official social security number from the Social Security Administration as soon as possible. (SSA)
    • you cannot direct deposit your check until you have an official social security number
    • you are subject to federal and state income taxes, but you are exempt from FICA & Medicare for the first five taxable (calendar) years.
  • If you hold an H-1B, O-1 or TN visa and you have been cleared by the OIE to work at NC State University,
    • e-mail the foreign national tax specialist in the University Payroll Office for an appointment to discuss your tax status.
    • you must obtain an official social security number from the Social Security Administration as soon as possible. (SSA)
    • you cannot direct deposit your check until you have an official social security number
    • you are subject to federal and state income taxes, as well as FICA and Medicare.

 

Last Edited: December 3rd, 2010