Title
University of North Carolina at Chapel Hill Finance Procedure 1117.1: Procedure for Completing Payroll Tax Withholding Forms as a Foreign National Employee
Introduction
Purpose
This procedure provides information for foreign national employees of the University of North Carolina at Chapel Hill ("University") who are completing tax forms, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).
Scope
Foreign national employees who are completing tax forms, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).
Procedure
Foreign national employees must complete certain tax forms, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees). This requirement is in addition to the forms already denoted in Finance Policy 1117.
Forms and Instructions
The following list includes the most commonly used tax forms that foreign nationals receiving payroll compensation may need to complete and sign. Most forms are to be completed within Sprintax Calculus:
- Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals).
- This form certifies that a foreign national is not a U.S. person and is the beneficial owner of amounts paid which may be subject to withholding. This form is housed and signed within Sprintax.
- Form 8233, Exemption from Withholding on Compensation for a Nonresident Alien.
- This form is used by a nonresident alien to claim exemption from withholding on wages received from the University based on a U.S. tax treaty with the foreign national's country of residence. This form is housed and signed within Sprintax.
- Statement to Form 8233
- This form is housed and signed within Sprintax, and is required in conjunction with Form 8233. It provides supporting statements to verify to the IRS of one's eligibility for tax treaty benefits as claimed on the Form 8233.
- Sprintax Tax Summary
- This form is housed and signed within Sprintax, and summarizes the foreign person’s information and the tax analysis performed in Sprintax Calculus. Foreign persons should review the details on this form in Sprintax for accuracy and electronically sign this form to confirm accuracy. If anything in the summary is incorrect, the foreign individual should go back into their profile to update any incorrectly denoted information, then sign the updated Summary.
- Form W-4, Employee's Withholding Allowance Certificate (Federal)
- This form is used as the basis for calculating federal income tax withholding from pay. For those in resident alien tax status, Form W-4 is completed in Self-Service in ConnectCarolina. For those in nonresident alien tax status, Self-Service W-4 submission is not allowed, and Payroll Services will correspond directly with the foreign national to collect any tax forms needed through other means.
- Form NC-4, Employee's Withholding Allowance Certificate (State)
- This form is used as the basis for calculating North Carolina state income tax withholding from pay. For those in resident alien tax status, Form NC-4 is completed in Self-Service in ConnectCarolina. For those in nonresident alien tax status, Self-Service NC-4 submission is not allowed, and Payroll Services will correspond directly with the foreign national to collect any tax forms needed through other means.
- Finance Form 1107.2.1f: Notice of Employee Working Outside of North Carolina
- This form is used to notify Payroll Services of any employee (foreign or domestic) who is working for the University anywhere outside of the state of North Carolina.
Other Forms, Instructions, and Publications for Foreign Nationals from the Internal Revenue Service (IRS)
Related Requirements
External Regulations and Consequences
Other forms, instructions, and publications provided by the IRS.
University Policies, Standards, and Procedures
Contact Information
Primary Contact
Unit: Payroll Services
Telephone: 919-962-0047
Email: NRApayrolltax@unc.edu
History
Revised:
- August 18, 2026 - Updated for Sprintax
- June 1, 2023
- October 27, 2010
- August 24, 2009