1117.1 - University of North Carolina at Chapel Hill Procedure on Completing Tax Withholding Forms as a Foreign National Employee

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
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Details

Article ID: 131395
Created
Thu 4/8/21 9:08 PM
Modified
Thu 5/5/22 1:59 PM
Effective Date
If the date on which this document became/becomes enforceable differs from the Origination or Last Revision, this attribute reflects the date on which it is/was enforcable.
10/27/2010 12:00 AM
Issuing Officer
Name of the document Issuing Officer. This is the individual whose organizational authority covers the policy scope and who is primarily responsible for the policy.
Issuing Officer Title
Title of the person who is primarily responsible for issuing this policy.
Director of Payroll Services
Last Review
Date on which the most recent document review was completed.
10/27/2010 12:00 AM
Last Revised
Date on which the most recent changes to this document were approved.
10/27/2010 12:00 AM
Next Review
Date on which the next document review is due.
10/27/2018 12:00 AM
Origination
Date on which the original version of this document was first made official.
08/18/2009 12:00 AM
Responsible Unit
School, Department, or other organizational unit issuing this document.
Finance and Budget