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.
- 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.
- 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.
- Tax determination – The employee’s VISA type will determine the process they will follow. The process for the following VISA types are:
Non-Resident Alien Scholarships – Athletic & Financial Aid ONLY
Required for NRA Scholarships that are above tuition, fees, books and supplies.
- 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)
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