Skip to Main Content

Payroll

You are in the main content


International Employee Information


Important Notices

  • 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

Calendars & Deadlines
Forms
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

  • Can we hire an international employee?
    Definitely YES! Just be aware that there are steps you must take in processing the hiring of this individual.
  • What are these steps?
    • Complete their new hire paperwork (i.e. e-PAR, Position Description, Employee Information Form, Section 1 of the I9 form, and retain a copy of their Social Security Card).
    • If the individual does not have a Social Security Card, please give them the Social Security Administration Employment Verification Form. This form must be signed by someone in the Office of International Student Services. Once the verification form is signed, they must go to Social Security Administration to obtain a Social Security Card.
    • Section 2 of the I9 form must be completed with Student Employment. The individual will receive an email from studentjobs@jmu.edu with instructions to set up an appointment with Student Employment, the location of the appointment and what to bring.
    • Once the I-9 form is complete, Student Employment will instruct the individual to contact Sherry Willis in Payroll Services (568-8034) for a tax analysis. Sherry will ensure that all tax related forms are completed and accurately submitted to the correct international or governmental agency.

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:

  1. Check only "Single" marital status on line 3 (regardless of actual marital status).
  2. Claim only one withholding allowance on line 5, unless a resident of Canada, Mexico, or South Korea, or a US National.
  3. Write "Nonresident Alien" or "NRA" above the dotted line on line 6.
  4. Do not claim "Exempt" withholding status on line 7.

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.

Other items:
What to do if you do not receive your W-2/1042S Form

Where is the Office of International Programs (oIP) located?

Mailing Address:
JMAC 6, Suite 22 - MSC 5731
Harrisonburg, VA 22807