International Employee Information
- 2016 1042S forms were mailed 1/13/17, unless you received an e-mail to pick up your 1042S form in Payroll Services because you have a foreign mailing address on file. Any un-mailed 1042S forms not picked up by January 31st will be mailed to the foreign address on file.
- Special withholding rules apply to wages paid to Foreign Nationals who are Nonresidents.
Topics of Interest
|Payments to Short-Term Foreign National Visitors
IRS Publication 515 - "Withholding of Tax on Nonresident Aliens and Foreign Corporations"
|Annual Tax Return Forms and Instructions|
|Form 1040 NR for Federal Tax Reporting||Instructions|
|Form 1040 NR EZ for Federal Tax Reporting||Instructions|
|Form 763 for State Tax Reporting||Instructions|
General Information for Hiring International Employees Updated: January 2017
NRA Form W-4 Instructions
The IRS has special withholding rules for non-residents. Whether you are a nonresident employee for tax purposes depends upon the results of the 183-day residency formula as determined by the International Tax Navigator using your immigration status/history and U.S. days. The goal of the new rules is to provide withholding on wages that more closely approximates your income tax liability. The new rules accomplish this with new Form W-4 rules and special payroll computations for withholding on wages. When completing Form W-4 under the new form rules, a nonresident employee must:
Nonresident employees are not required to request an additional withholding amount, but they can choose to have an additional amount withheld on line 6.
Nonresident employees may be exempt from tax or the withholding of tax. Even if no tax treaty exists to exempt the NRA from withholding federal and state taxes, the NRA may still qualify for the FICA tax exemption. It is strongly recommended that the hiring department have the NRA complete a Foreign National Information Questionnaire and contact Payroll Services for a tax analysis. Payroll Services will see that all tax related forms are completed accurately and submitted to the correct international or governmental agency.
|NOTE: The new tax rules/additional income adjustment does not apply to students and business apprentices from India.|
|What to do if you do not receive your W-2/1042S Form|
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