The reporting and withholding rules for payments to Non Resident Aliens (NRAs) differ significantly from those payments made to US Citizens or Resident Aliens.
All new hires who are non U.S. citizens are required to complete the “Foreign National Information Form”. Copies of the employee’s Social Security card, Passport, I-94, I-20 and/or IAP66 forms must also be attached to the completed form and submitted to payroll before any payroll payment can be made to the employee.
After the Foreign National Information Form has been reviewed by payroll, the employee will be notified whether or not they are classified as a resident alien or a nonresident alien for tax purposes only.
If a tax treaty exists between your home country and the United States, you can elect to use this tax treaty each year you are employed with FSW. If you elect the available tax treaty, IRS Form 8233 must be completed in its entirety and submitted to payroll along with a signed written statement of citizenship. These forms will be sent by payroll to the IRS for approval.
If an employee is considered a nonresident alien, they cannot claim “EXEMPT” on their W-4 form. A non-resident alien must claim “single” regardless of actual marital status and only one (1) exemption allowance is permitted. If it is found that the employee’s tax exemptions are not in compliance, a new W-4 form will need to be completed.
Florida Southwestern State College will report wages paid to a nonresident which are exempt under a tax treaty on IRS Form 1042-S. Any additional wages over and above the exempt amount are reported on Form W-2. Employees who are not eligible for a tax treaty or do not elect to use an available tax treaty will receive Form W-2 only. These forms will be sent to the employee’s home address we have on file. If the employee elects to receive their W-2 electronically, they will only receive Form 1042-S in the mail. The W-2 can be printed by the employee on the FSW Portal.