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Non-Resident Alien Taxation. OSU Payroll Office Anita Gurule (541) 737-0573 anita.gurule@oregonstate.edu. Outline of presentation . Form W-4 - Non-Resident Filing Requirements CO-NRA - The Non-Resident Alien Information Request Form Tax Treaties - What, Why and When.

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non resident alien taxation

Non-Resident Alien Taxation

OSU Payroll Office

Anita Gurule (541) 737-0573

anita.gurule@oregonstate.edu

outline of presentation
Outline of presentation
  • Form W-4 - Non-Resident Filing Requirements
  • CO-NRA - The Non-Resident Alien Information Request Form
  • Tax Treaties - What, Why and When
non resident alien w 4 filing requirement
Non-Resident Alien W-4 Filing REQUIREMENT
  • Box 3 - Single
  • Box 5 - 1 Allowance
  • Non-Residents are not allowed to file EXEMPT
exceptions to the non resident w 4 filing requirement
MEXICO, CANADA & KOREA

Box 3 - Must file Single

Box 5 - May file more than 1 allowance

INDIA - STUDENTS ONLY!

Box 3 - Must file Single

Box 5 - May file more than 1 allowance

Exceptions to the Non-Resident W-4 Filing Requirement
the w 4 default
The W-4 Default
  • If the Non-Resident Employee refuses to file a W-4 as outlined in the W-4 requirement - then income taxes will be withheld at the rate of Single - Zero allowances, the maximum rate.

Cf. Treas. Regs. 31.3402.(f)(2)-(1)e

please remember for the w 4
Please Remember for the W-4!
  • For any employee: If the W-4 has been altered (ie. Allowances scribbled out and re-written) the W-4 will be defaulted to Single-0 and the employee will be required to file a new W-4.
  • University ID# must not be used on the W-4. We must have the employees SSN.
w 4 exercise what is wrong with these w 4 s
W-4 Exercise -What is wrong with these W-4’s?
  • Form 1

NRA filed exempt

  • Form 2

Allowances scratched out

  • Form 3

University ID # instead of SSN

co nra oregon university systems alien information request form
CO-NRA - Oregon University Systems Alien Information Request Form
  • Payroll and the OUS Controller’s office use the CO-NRA to determine an employee’s tax status.
  • The CO-NRA is required for all Non-Resident Alien employees, including those with H1-B and TN visas.
important details co nra
Important Details - CO-NRA
  • Copies of the I-94 and I-20 or DS-2019 (formerly the IAP-66) must accompany the CO-NRA.
  • It is important to use a current CO-NRA (check the year on the backside of the form).
  • The employee must complete and sign the CO-NRA. By signing it, they are verifying the information on it is correct.
tax treaties form 8233
Tax Treaties - Form 8233
  • 46 Available tax treaties for employees of OSU.
  • Not guaranteed that an employee is eligible for a tax treaty.
  • Country and status type (teaching / research vs. student / trainee) specific.
more on tax treaties
More on Tax Treaties...
  • The 8233 must be accompanied by an Attachment Letter provided by the OUS Controller’s Office. Attachment Letters are available in the Payroll Office.
  • Please contact me if you have any questions concerning a tax treaty.
  • More information concerning tax treaties is available in IRS Publication 901.
tricky tax treaties
Tricky Tax Treaties
  • US/Canada Treaty is retroactively taxable if the employee earns more than $10,000 during the calendar year.
  • US/Germany Treaty for Students is retroactively taxable if the student visit exceeds 4 years.
  • Teaching/Research Treaties with India, The Netherlands, Thailand, and the UK are retroactively taxable if the visit exceeds two years.
non resident alien fica exemption
Non-Resident Alien FICA Exemption
  • Non-Resident Alien Employees in F, J, M or Q Visa status are FICA exempt.
  • Only while employee is a Non-Resident and employment is consistent with the purpose of the visit.
additional resources
Additional Resources
  • IRS Publication 519 - U.S. Tax Guide for Aliens
  • IRS Publication 15 - Circular E, Employer’s Tax Guide