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Non-student Temporary Employment

 

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Process for Taxation of Payment for a Foreign National

Description

Temporary employment means performing services in a non-permanent job of short duration (in general, less than twelve months). A foreign national who is in the United States on a non-immigrant visa with an employment authorizaiton document (EAD) and is employed as a temporary employee must meet with the foreign national tax specialist in the University Payroll department.

Taxation of Payment

The process described below shows the actions required before a foreign nation, with work authorization, can receive correct taxation of payment for the University Payroll Department. Unless exempted by tax treatry, earnings are subject to federal and state income tax withholding calculated from a graduated formula.

Responsible People

Three 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. Non-Student Temporary Employee
  2. Department Payroll Coordinator or Human Resource representative when the student is employed
  3. Foreign National Tax Specialist in the University Payroll Office
  1. Non-Student Temporary Employee

  2.  

    1. Report to the Department where you will work. Bring with you your EAD and any other relevant passport/visa information you might have.
    2. E-mail University Payroll's foreign national tax section, if you are on a non-immigrant visa, to make an appointment to review your tax withholding.
    3. Note: Payment you receive is considered wages in the United States and is subject to employment taxes. If you do not meet with the foreign national tax specialist to adjust your tax status, you will be taxed as a United States citizen, which will include withholding all federal and state taxes, as well as social security and Medicare taxes.

      Note: If you hold a green card or if you have met the substantial presence test, you are considered a resident alien. For tax purposes, you are considered a United States citizen. Therefore, you must pay all taxes.

    4. Apply for a social security number through the Social Security Administration. (SSA)
    5. Note: You must pick up your paycheck at the University Payroll department until your social security number (SSN) is received. After you receive your SSN, you must enroll for direct deposit of your paycheck.

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

  3. Department Payroll Coordinator / HR Representative

    1. Make copies of the employee's EAD, passport photo page, passport expiration page and any other relevant immigraton documentation. . You will need these for I-9 verification.
    2. Enter the employee on the HR system.
    3. Get a dummy social security number from Office of International Employment (OIE) until individuals receive their own social security numbers.
  4. University Payroll Department's Foreign National Tax Specialist

    1. Meet with the employee to determine tax status.
    2. Determine and enter tax status in Windstar and the HR system.

 

Last Edited: September 25th, 2014