1121.1 - University of North Carolina at Chapel Hill Procedure on Determining Social Security Tax Withholding for Foreign Nationals

Introduction

Purpose

The University will utilize IRS guidelines, Immigration and Tax regulations in determining Social Security Tax withholding for Foreign Nationals. After the determination is established, the foreign national will complete all applicable forms.

Related Requirements

External Regulations and Consequences (if applicable)

The forms listed below would be utilized in all situations involving foreign nationals. There is no form specifically addressing social security taxation.

• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations
• Publication 519, U.S. Tax Guide for Aliens
• Publication 970, Scholarships and Fellowships
• Form W-7, Application for Individual Taxpayer Identification Number
• Form 1040N R, U.S. Nonresident Alien Income Tax Return
• Instructions for Form 1040NR, U.S. Nonresident Alien Income Tax Return
• Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons and
• 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
• Other publications, forms, and instructions 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 1122 – University of North Carolina at Chapel Hill Policy on Federal and State Income Tax Withholding for Foreign Nationals