Employee Payments

Required Documents for Payment to Foreign Employees

Current Employee changing to Permanent Resident

  • UPP-192
  • Copy of Permanent Resident Card, I-551 stamp in passport, or other I9 acceptable documents
  • W9 Form

Permanent Resident Applicant

Asylee/Refugee

  • UPP-192
  • Passport Stamp indicating Asylee or Refugee status
  • Passport Picture Page
  • W9 Form

All Other Visa Statuses

  • UPP-192
  • Immigration Document
  • I-94
  • Social Security Number or receipt stating a Social Security Number has been applied for
  • W9 Form (if employee is a Resident for Tax)

Payments to Foreign Individuals

Taxes for Foreign Employees

Please click here for Taxes for Foreign Employees

W4 Withholding

Residents for Tax

  • W-4 withholding forms can be completed however s/he wishes
  • Federal W-4 withholding is completed through Workday and submitted electronically to Payroll Services
  • State W-4 withholding forms must be uploaded to Workday by the employee and are submitted electronically to Payroll Services

Nonresidents for Tax

  • Nonresidents for tax must complete a form according to IRS regulations
  • Must check the 'Nonresident' box in Workday; form is submitted electronically to Payroll Services
  • 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”

 Foreign Nationals Working Overseas

Resident for Tax Working Overseas

Employee 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 on form W2
  • The RA will be treated as a RA until December 31 of the year s/he left the US. Beginning January 1 of the subsequent year, if this person will remain outside of the US, s/he will be treated as a nonresident alien

Nonresident for Tax Working Overseas

This person has never been to the US (other than tourist or short business activities) and is considered a Nonresident 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 reporting or tax withholding is required
  • A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is not required for payment