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
- 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
- W-4 withholding forms can be completed however s/he wishes
- Federal and State W-4 withholdings are completed through Workday and 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
- No additional items should be claimed. *Certain countries may claim certain deductions. See IRS publication 519 for further details.
- 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