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Payroll – Non-Resident Alien

Non-Resident Alien (NRA) employees are required to complete specific paperwork when they are hired and during the renewal period at the end of each year for the following calendar year.

Guidelines

  • Renewed annually by anyone who is not a US Citizen or a Lawful Permanent Resident
  • Forms must be complete & accurate or they will be returned
  • Citizenship Status form must be completed to determine the federal income withholding status.
  • Affidavit of Compliance is required for NRA’s without a valid social security number (SSN) in order to receive a temporary social security number
  • NRA must have a valid SSN in order to receive treaty exemptions
  • W-4 form must have the original signature in black ink with no mistakes
  • Tax treaty exemption is for federal tax ONLY
  • There is no Maryland state tax treaty exemption. (Employee may be exempt if residing in Pennsylvania, Virginia or DC.)
  • Review the Required Supporting Documents by NRA Classification Chart to determine what supporting documentation is required
  • Review the Required Tax Forms by NRA Classification Chart to determine the required tax forms

2021 NRA INFORMATION

NRA Renewal Business Process

Step 1: NRA Renewal Process Docusign form (IF FILING A TAX TREATY, READ BLOW BEFORE STARTING THE PROCESS)

Step 2: The following forms MUST BE MAILED TO UMBC FOR ALL NON-RESIDENT ALIENS:

Mail all forms to:

1000 Hilltop Circle
Room 515 – ATTENTION: PAYROLL
Baltimore, MD 21250

NOTE: The Docusign form & the tax forms must be complete for the 2021 renewal process.

FOR TAX TREATIES:

Employee’s filing a tax treaty, the following forms must also be completed & attached to the NRA Renewal Process Docusign form (Step 1 above) AND mailed to the address below.

Step 1: Identify appropriate representation letter. (This MUST be included with your NRA renewal Process DocuSign paperwork and mailed to the address below.)

Step 2: Complete the following forms and mail to UMBC:

  • IRS Form 8233 – Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
  • IRS Form W-9 – Request for Taxpayer Identification Number and Certification
  • W-9 Attachment
  • W-8 BEN (Part 2 must be complete in order to claim a tax treaty, sample form)

Mail all forms to:
1000 Hilltop Circle
Room 515 – ATTENTION: PAYROLL
Baltimore, MD 21250

2021 Reference Documents

Nonresident Alien Reference Guide

2021 – NRA Tip Sheet

NRA FAQs

2020 Resources

NRA Tax Renewal Guide – 2020

Nonresident Alien Reference Guide

NRA Tip Sheet

NRA FAQs

Additional Forms 

Non-Resident Alien Scholarships – Athletic & Financial Aid ONLY

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

Required Forms

Additional Resources

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)

Excel download

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