Introduction
Purpose
This policy 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).
Policy
Policy Statement
Foreign nationals may work at the University as employees provided that they show proof of identity and of permission to work. Students, teachers, or researchers classified as resident aliens may be exempt from U.S. income tax on the wages they receive if such payments qualify under a tax treaty between the U.S. and their country of residence.
Non-resident alien employees are subject to a different set of tax rules governing how the wage income they receive is taxed and how U.S. income tax is withheld and reported to the IRS. Non-resident alien employees may be exempt from income tax on the wage payments they receive if their country of residence has entered into an income tax treaty with the U.S. and if the particular wage payment qualifies for an exemption under the terms of that treaty.
Exceptions
None.
Additional Information
Special Situations
None.
Frequently Asked Questions
None.
Related Requirements
External Regulations and Consequences
None.
University Policies, Standards, and Procedures
Finance Procedure 1117.1 - Completing Tax Withholding Forms as a Foreign National Employee
Contact Information
Policy Contact
| Subject |
Contact |
Telephone |
Fax |
E-Mail |
| Foreign Nationals |
Payroll Services |
919-962-0047 |
|
payroll@unc.edu |
History
Revised:
- October 13, 2017 - Updated main Payroll phone number.
- September 2, 2009
- May 29, 2007
- January 3, 2005