Payroll – Non-Resident/Resident Alien

UMBC needs to determine the tax status for employees that indicate that they are neither a U.S. citizen nor permanent resident alien.  The employee will either be an Non-Resident Alien (NRA) or Resident Alien (RA) for tax purposes.

UMBC (The State of Maryland) must withhold and report tax per federal tax regulations as part of institutional compliance for employees that are NRA/RA for tax purposes.  Any payments may also be subject to Maryland taxes and other payroll taxes, such as FICA.

Employment Requirements

1. Social Security Number – If you do not have a Social Security Number, you will receive a temporary identification number until you receive your SSN.  The temporary number is not a SSN.  An Affidavit of Compliance is required.
2. Form I-9 Employment Eligibility –  This document determines work authorization and will be routed to employees from the department payroll preparer. The first page must be completed no later than the 1st day of employment.
   • I-9 Form Instructions – English, Instructions – Spanish A full list of acceptable documents can be found on pages 8-11.
   • I-9 Docusign Instructions – for employees and USCIS Handbook Instructions
3. Tax determination –   The employee’s VISA type will determine the process they will follow.  The process for the following VISA types are:
   • Non-specialty immigration VISA types: F1, J1, H1, etc. will use the UMBC Glacier Tax program
   • Specialty Immigration VISA Types: DA (Deferred Action), AS (Asylee), RF (Refugee), TP (Temporarily Protected), and PR (Permanent Resident) use the Docusign process

Additional Resources

International Student & Scholar Services (ISSS)

International Education Services: STEM OPT Extension 

Federal Income Tax Reporting and Withholding on Wages Paid to Aliens (IRS)

Supplemental Form W-4 Instructions for Nonresident Aliens (IRS)

2020/21 NRA Renewal Archive

Non-Resident Alien Scholarships – Athletic & Financial Aid ONLY

Required for NRA Scholarships that are above tuition, fees, books and supplies.

Required Forms

• Citizenship Status form
• Federal W-4
• State MW507 (For Maryland Withholding AND Address Changes)
• W-8 BEN (Part 2 must be complete in order to claim a tax treaty, sample form)