1117 - Foreign National Employees

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
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Details

Article ID: 131663
Created
Thu 4/8/21 9:14 PM
Modified
Thu 7/29/21 11:51 AM
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.
10/13/2017 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.
10/13/2017 12:00 AM
Last Revised
Date on which the most recent changes to this document were approved.
10/13/2017 12:00 AM
Next Review
Date on which the next document review is due.
10/13/2018 12:00 AM
Origination
Date on which the original version of this document was first made official.
07/01/2004 12:00 AM
Responsible Unit
School, Department, or other organizational unit issuing this document.
Finance and Budget