Breadcrumb Navigation:

Human Resources > Payroll > Fntax > Current Page

Post-doctoral Employee

help button.  click this to display help form

Ask a question

Name: Your email: Question:

Process for Taxation of Payment for a Foreign National

Description

A post-doctoral employee is an individual who is receiving additional training in his or her area of specialty. It is a temporary job, where the individual may be doing research, teaching or a combination of both.

Taxation of Payment

The process described below shows the actions required before a foreign national, who is here as a post-doctoral employee, 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 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. Postdoctoral Employee
  2. Department Payroll Coordinator or Human Resource representative where the student works
  3. Foreign National Tax Specialist in the University Payroll Office
  1. Post-doctoral employee

    1. Report to the Office of International Services with the following documents:
      • I-94 card
      • Passport
      • I-797 or EAD (employment authorization document) or Form DS-2019
      • Department's offer letter
    2. E-mail the foreign national tax specialist to make an appointment to set up your tax withholding.
    3. Note: Payment you receive is considered wages in the United States and is subject to employment taxes. You may be exempt from employment taxes, depending on your visa status or a tax treaty between your country and the United States. 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. This will include withholding all federal and state taxes, as well as, social security and Medicare taxes.

    4. Apply for a social security number through the Social Security Administration. (SSA)

    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 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.

  2. Department Payroll Coordinator / HR Representative

    1. Make copies of the post-doctoral employee's I-94 card, passport photo page, passport expiration page (if not on photopage), department offer letter, and I-797 or EAD (employment authorization document) or Form DS-2019.
    2. Enter the correct job code into the HR system for a post-doctoral candidate.
    3. Get a dummy social security number from OIS (if a J-1 visa) or OIE (all other visas) until individuals receive their own social security numbers.
  3. University Payroll Department's Foreign National Tax Specialist

    1. Meet with the post-doctoral employee to determine tax status.
    2. Make copies of the post-doctoral employee's I-94 card, passport photo page, passport expiration page (if not on photopage), department offer letter, and I-797 or EAD (employment authorization document) or Form DS-2019.
    3. Determine and enter tax status in Windstar and the HR system.

 

Last Edited: December 3rd, 2010