Introduction
Purpose
This procedure provides information for foreign national employees who are completing tax withholding forms, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).
Scope of Applicability
Foreign national employees who are completing tax withholding forms, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).
Procedure
In order to work at the University, foreign nationals must show proof of identity and of permission to work. Tax withholding forms must be completed by all employees, whether they are visiting Teachers/Researchers (visiting scholars) or Students (graduate student research and teaching assistants as well as other student employees).
This is accomplished by completing Form I-9 from the U.S. Citizenship and Immigration Services (USCIS, formerly the Immigration and Naturalization Service (INS)). All foreign nationals must also complete Finance Form 1119.1.1f - Foreign National Information Form (PR100) at International Student and Scholar Services (ISSS) on campus to determine tax status as a resident or nonresident alien.
Forms and Instructions
Completion of the following forms is required by all foreign national employees:
- Form I-9, Employment Eligibility Verification
- Finance Form 1119.1.1f (PR-100), Foreign National Information Form
Completed by foreign nationals to determine whether they are resident or nonresident aliens for tax purposes. This form also provides information to ensure proper tax withholding and reporting.
- Form 8233, Exemption from Withholding on Compensation for a Nonresident Alien
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 alien's country of residence.
- Form W-9, Request for Taxpayer Identification Number and Certification
Provides the University with the correct taxpayer identification number of the resident alien payee and certifies that backup withholding rules do not apply. Form W-9 is also used by a resident alien to claim exemption from withholding on wages received from the University based on a tax treaty with the alien's country of residence.
- Form W-4, Employee's Withholding Allowance Certificate (Federal)
Used as the basis for calculating federal income tax withholding from pay.
- Form NC-4, Employee's Withholding Allowance Certificate (State)
Used as the basis for calculating state income tax withholding from pay.
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
- Finance Policy 1116 - University of North Carolina at Chapel Hill Policy on General Overview of Tax Issues for Foreign National Students and Scholars
- Finance Policy 1117 - University of North Carolina at Chapel Hill Policy on Foreign National Employees
- Finance Policy 1119 - University of North Carolina at Chapel Hill Policy on Foreign National Scholarship/Fellowship Awardee
- Finance Policy 1120 - University of North Carolina at Chapel Hill Policy on Tax Status of Foreign Nationals
- Finance Policy 1121 - University of North Carolina at Chapel Hill Policy on Social Security Tax Withholding for Foreign Nationals
- Finance Policy 1122 - University of North Carolina at Chapel Hill Policy on Federal and State Income Tax Withholding for Foreign Nationals
Contact Information
Primary Contact
| Subject |
Contact |
Telephone |
Fax |
E-Mail |
| Foreign Nationals |
Payroll Services |
919-962-0047 |
|
payroll@unc.edu |
History
Revised:
- October 27, 2010
- August 24, 2009