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State of Connecticut Non Resident Alien Info Session. October 7, 2003. Session Overview.

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State of Connecticut

Non Resident Alien Info Session

October 7, 2003


Session Overview

Discuss how to transition Non Resident Alien employees who have been converted into PeopleSoft as employees who are taxed as normal employees, into Non Resident Alien employees whose tax rate is dependent on the type of earnings reported and their respective country’s Tax Treaty with the U.S.

Develop an action plan to successfully implement Non Resident Alien setup across the State of Connecticut.


Agenda

Introduction

Employee Visa / Permit Setup

Employee Time and Labor Setup

Employee Tax Setup

Paying Employee

Appendix


Introduction

  • Learn how to setup a Non Resident Alien’s Visa / Identification data.

  • Learn how to setup a Non Resident Alien’s Tax information.

  • Learn how to setup a Non Resident Alien’s Time and Labor information.

  • Learn how to report a Non Resident Alien’s time.

  • Discuss transition timeline

  • Document unresolved questions / follow-up items.


Agenda

Introduction

Employee Visa / Permit Setup

Employee Time and Labor Setup

Employee Tax Setup

Paying Employee

Appendix




Presence Test

Note: The American Flag is used to calculate if the employee passed the 183 Day Test


Agenda

Introduction

Employee Visa / Permit Setup

Employee Time and Labor Setup

Employee Tax Setup

Paying Employee

Appendix


Time and Labor Setup

  • Step 1: Insert New Effective Dated Row

    • Preserves history

    • Prorates taxes according to the amount of time reported prior to the new effective date and the amount of time after the new effective date.


Time and Labor Setup

  • Step 1: Insert New Effective Dated Row

    • Preserves history

    • Prorates taxes according to the amount of time reported prior to the new effective date and the amount of time after the new effective date.

  • Step 2: Choose Workgroup

    • Use prompt to look up values beginning with ‘NON’


Time and Labor Setup

  • Step 1: Insert New Effective Dated Row

    • Preserves history

    • Prorates taxes according to the amount of time reported prior to the new effective date and the amount of time after the new effective date.

  • Step 2: Choose Workgroup

    • Use prompt to look up values beginning with ‘NON’


Agenda

Introduction

Employee Visa / Permit Setup

Employee Time and Labor Setup

Employee Tax Setup

Paying Employee

Appendix


Employee Tax Data

  • Step 1: Insert New Effective Dated Row

    • Preserves history

    • Prorates taxes according to the amount of time reported prior to the new effective date and the amount of time after the new effective date.


Employee Tax Data

  • Step 1: Insert New Effective Dated Row

    • Preserves history

    • Prorates taxes according to the amount of time reported prior to the new effective date and the amount of time after the new effective date.

  • Step 2: Change Special Tax Withholding Status

    • Non-Resident Alien; Tax Treaty/NR Data


Employee Tax Data

  • Step 1: Insert New Effective Dated Row

    • Preserves history

    • Prorates taxes according to the amount of time reported prior to the new effective date and the amount of time after the new effective date.

  • Step 2: Change Special Tax Withholding Status

    • Non-Resident Alien; Tax Treaty/NR Data

  • Step 3: Enter Withholding Allowances

    • Generally only ONE allowance can be claimed.


Employee Tax Data

  • Step 1: Insert New Effective Dated Row

    • Preserves history

    • Prorates taxes according to the amount of time reported prior to the new effective date and the amount of time after the new effective date.

  • Step 2: Change Special Tax Withholding Status

    • Non-Resident Alien; Tax Treaty/NR Data

  • Step 3: Enter Withholding Allowances

    • Generally only ONE allowance can be claimed.

  • Step 4: Enter FWT Withholding Amount

    • See Appendix 1


Employee Tax Data

  • Step 1: Insert New Effective Dated Row

    • Preserves history

    • Prorates taxes according to the amount of time reported prior to the new effective date and the amount of time after the new effective date.

  • Step 2: Change Special Tax Withholding Status

    • Non-Resident Alien; Tax Treaty/NR Data

  • Step 3: Enter Withholding Allowances

    • Generally only ONE allowance can be claimed.

  • Step 4: Enter FWT Withholding Amount

    • See Appendix 1

  • Step 5: Enter Tax Treaty / NR Data


Employee Tax Data

  • Step 1: Insert New Effective Dated Row

    • Preserves history

    • Prorates taxes according to the amount of time reported prior to the new effective date and the amount of time after the new effective date.

  • Step 2: Change Special Tax Withholding Status

    • Non-Resident Alien; Tax Treaty/NR Data

  • Step 3: Enter Withholding Allowances

    • Generally only ONE allowance can be claimed.

  • Step 4: Enter FWT Withholding Amount

    • See Appendix 1

  • Step 5: Enter Tax Treaty / NR Data

    • This information will setup the employee to be eligible for the Tax Treaty benefits.


Agenda

Introduction

Employee Visa / Permit Setup

Employee Time and Labor Setup

Employee Tax Setup

Paying Employee

Appendix


Tax Rules for Royalties

* Tax Rate may vary based on the country and changing rates of the Tax Treaty.


Tax Rules for Grant / Scholarship

* Taxes may be withheld after a certain threshold depending on the Tax Treaty for which the employee is claiming benefits. Tax rates subject to change.


Tax Rules for Ind Pers Services

* Taxes may be withheld after a certain threshold depending on the Tax Treaty for which the employee is claiming benefits. Tax rates subject to change.


Tax Rules for Dep Pers Services

* Taxes may be withheld after a certain threshold depending on the Tax Treaty for which the employee is claiming benefits. Tax rates subject to change.


Tax Rules for Teaching

* Taxes may be withheld after a certain threshold depending on the Tax Treaty for which the employee is claiming benefits.


Tax Rules for Studying / Training

* Taxes may be withheld after a certain threshold depending on the Tax Treaty for which the employee is claiming benefits.


Agenda

Introduction

Employee Visa / Permit Setup

Employee Time and Labor Setup

Employee Tax Setup

Paying Employee

Appendix


Appendix 1

According to the Instructions for Form 8233 (Rev. December 2001), the following Additional Federal Withholding Amounts should be applied to all Non Resident Aliens:

* Federal Withholding Amounts subject to change.


Appendix 2

* Time Reporting Codes (TRCs) subject to change


Appendix 2 cont.

* Time Reporting Codes (TRCs) subject to change


Appendix 2 cont.

* Time Reporting Codes (TRCs) subject to change


Appendix 2 cont.

* Time Reporting Codes (TRCs) subject to change


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