1 / 15

Non-Resident Alien Taxation

Non-Resident Alien Taxation. OSU Payroll Office Anita Gurule (541) 737-0573 anita.gurule@oregonstate.edu. Outline of presentation . Form W-4 - Non-Resident Filing Requirements CO-NRA - The Non-Resident Alien Information Request Form Tax Treaties - What, Why and When.

libitha
Télécharger la présentation

Non-Resident Alien Taxation

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Non-Resident Alien Taxation OSU Payroll Office Anita Gurule (541) 737-0573 anita.gurule@oregonstate.edu

  2. Outline of presentation • Form W-4 - Non-Resident Filing Requirements • CO-NRA - The Non-Resident Alien Information Request Form • Tax Treaties - What, Why and When

  3. Non-Resident Alien W-4 Filing REQUIREMENT • Box 3 - Single • Box 5 - 1 Allowance • Non-Residents are not allowed to file EXEMPT

  4. MEXICO, CANADA & KOREA Box 3 - Must file Single Box 5 - May file more than 1 allowance INDIA - STUDENTS ONLY! Box 3 - Must file Single Box 5 - May file more than 1 allowance Exceptions to the Non-Resident W-4 Filing Requirement

  5. The W-4 Default • If the Non-Resident Employee refuses to file a W-4 as outlined in the W-4 requirement - then income taxes will be withheld at the rate of Single - Zero allowances, the maximum rate. Cf. Treas. Regs. 31.3402.(f)(2)-(1)e

  6. Please Remember for the W-4! • For any employee: If the W-4 has been altered (ie. Allowances scribbled out and re-written) the W-4 will be defaulted to Single-0 and the employee will be required to file a new W-4. • University ID# must not be used on the W-4. We must have the employees SSN.

  7. W-4 Exercise -What is wrong with these W-4’s? • Form 1 NRA filed exempt • Form 2 Allowances scratched out • Form 3 University ID # instead of SSN

  8. CO-NRA - Oregon University Systems Alien Information Request Form • Payroll and the OUS Controller’s office use the CO-NRA to determine an employee’s tax status. • The CO-NRA is required for all Non-Resident Alien employees, including those with H1-B and TN visas.

  9. Important Details - CO-NRA • Copies of the I-94 and I-20 or DS-2019 (formerly the IAP-66) must accompany the CO-NRA. • It is important to use a current CO-NRA (check the year on the backside of the form). • The employee must complete and sign the CO-NRA. By signing it, they are verifying the information on it is correct.

  10. Tax Treaties - Form 8233 • 46 Available tax treaties for employees of OSU. • Not guaranteed that an employee is eligible for a tax treaty. • Country and status type (teaching / research vs. student / trainee) specific.

  11. More on Tax Treaties... • The 8233 must be accompanied by an Attachment Letter provided by the OUS Controller’s Office. Attachment Letters are available in the Payroll Office. • Please contact me if you have any questions concerning a tax treaty. • More information concerning tax treaties is available in IRS Publication 901.

  12. Tricky Tax Treaties • US/Canada Treaty is retroactively taxable if the employee earns more than $10,000 during the calendar year. • US/Germany Treaty for Students is retroactively taxable if the student visit exceeds 4 years. • Teaching/Research Treaties with India, The Netherlands, Thailand, and the UK are retroactively taxable if the visit exceeds two years.

  13. Non-Resident Alien FICA Exemption • Non-Resident Alien Employees in F, J, M or Q Visa status are FICA exempt. • Only while employee is a Non-Resident and employment is consistent with the purpose of the visit.

  14. Additional Resources • IRS Publication 519 - U.S. Tax Guide for Aliens • IRS Publication 15 - Circular E, Employer’s Tax Guide

  15. Any Questions?

More Related