Required Documents for Payment to Foreign Employees
Current Employee changing to Permanent Resident
- Copy of Permanent Resident Card, I-551 stamp in passport, or other I9 acceptable documents
- W9 Form
Permanent Resident Applicant
All Other Visa Statuses
- Immigration Document
- I-94 (both sides)
- Social Security Number or Receipt stating a Social Security Number has been applied for.
- W9 Form (if employee is a Resident for Tax)
Taxes for Foreign Employees
Residents for Tax
- Residents for tax can complete the W4 however s/he wishes.
- Lines 1, 2, 3, 5 must be completed (line 5 is left blank if claiming exempt on line 7).
- Form must be signed and dated to be valid.
- Use home address – not department address, as this is the address in which correspondence (including tax forms) will be mailed.
- Must be a current year form.
Non-Residents for Tax
- Non-Residents for tax must complete a form according to IRS regulations.
- Must claim “Single” regardless of actual marital status.
- Required to claim only “0” or “1” allowances (Line 5). *Certain countries may claim certain deductions. See IRS publication 519 for further details. If using an exemption, please note this on the NRA W-4 form.
- Cannot claim “exempt.”
- Write “NRA” or “Non-Resident Alien” on the dotted line portion of Line 6.
Aliens Working Overseas
Resident for Tax Alien Working Overseas
This person has been in the US long enough under a visa status that allowed this person to become a Resident Alien for Tax Purposes (RA). As a RA, this person is not exempt from taxes because s/he is working outside of the US. RAs are taxed on their worldwide income.
- Required to complete UPP-192 and W9 Form and attach any available documents.
- Letter from the department is required stating employment dates, country of work, etc.
- This income is taxable and reportable in the US – a W2 will be mailed.
- The RA will be treated as a RA until December 31 of the year s/he left the US. Beginning January 1 if this person will remain outside of the US, s/he will be treated as a NRA.
Non-Resident for Tax Alien Working Overseas
This person has never been to the US (other than tourist or short business activities) and is considered a Non-Resident Alien for Tax Purposes (NRA).
- A letter from the department is required explaining what activities are being performed, dates of activities, location, and citizenship of employee.
- Employee should complete form W-8BEN as proof of NRA status.
- No taxes will be withheld from this payment.
- No SSN or ITIN is required.