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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

Resources

NRA Tax Renewal Guide – 2018 (This document is an excel spreadsheet which auto calculates days.)*

Nonresident Alien Reference Guide

NRA Tip Sheet

Additional Forms

Non-Resident Alien Scholarships – Athletic & Financial Aid ONLY

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

Required Forms

Required Documentation

  • I-94 & VISA
  • I-20 (F-1 Student) OR
  • DS-2019 (J-1 Student)

Additional Resources

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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