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Student - Temporary Employment

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Process for Taxation of Payment for a Foreign National

Description

A temporary employee is one who performs a service in a non-permanent job of short duration (usually less than 12 months). Employment of a foreign national is restricted to no more than 20 hours per week for an undergradate or graduate student while studying in the United States on a student visa.

Taxation of Payment

The process described below shows the actions required before a foreign national, who is working as a temporary student 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. Student
  2. Department Payroll Coordinator or Human Resource representative where the student works
  3. Foreign National Tax Specialist in the University Payroll Office
  1. Student - Temporary Employee

    1. Report to the Office of International Services with the following documents:
      • I-94 card
      • Passport
      • Department's offer letter
    2. Form I-20 or Form DS-2019 (depends on visa type)
    3. E-mail the foreign national tax specialist to make an appointment to set-up your tax withholding.
    4. Apply for a social security number through the Social Security Administration. (SSA)
  2. 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.

  3. Department Payroll Coordinator / HR Representative

    1. Make copies of the student's I-94 card, passport photo page, passport expiration page (if not on photopage), department offer letter, and either Form I-20 or DS-2019.
    2. Assign a dummy social security number if the student does not yet have a SSN. The dummy number should be 899+last six digits of the student's ID number.
    3. Confirm that the student employee is not already in the HR system to prevent creating a duplicate ID.
    4. Enter the employee into the HR system via the VPAF and process them like a regular temporary employee.
    5. Advise the student to send an e-mail to make an appointment with the foreign national tax specialist in the University Payroll Department.
  4. University Payroll Department's Foreign National Tax Specialist

    1. Meet with the foreign national student to determine tax status.
    2. Make copies of the student's I-94 card, passport photo page, passport expiration page (if not on photopage), department offer letter, and either Form I-20 or DS-2019.
    3. Determine and enter tax status in Windstar and the HR system.

 

Last Edited: December 3rd, 2010