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Payroll – Non-Resident/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.


  • 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

2020/21 NRA Information



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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