Paying Non-Resident Alien

Paying a Nonresident Alien: A Guide for Payroll Coordinators

The Internal Revenue Service (IRS) sets regulations with respect to tax withholding and reporting for payments to persons who are neither citizens nor resident aliens of the US. If you have any questions about helping your new international employee apply for tax exemption please refer to the below information. If you still have questions, please contact the Payroll Office at 617-353-2270.

If your international employee would like to be exempt from taxes please have them submit the following forms to the Payroll Office:

  • Clear copy of their Passport Picture
  • Clear copy of their Visa
  • Copy of their I-94 Form (front and back), this a green or white card stapled into their passport near their visa – NOTE: beginning August 26th 2013, copies can be obtained at http://www.cbp.gov/I94. This can only be obtained by the visitor.
  • Copy of their entry stamp
  • Copy of their immigration documentation; I-20 for F-1 visa holders, DS-2019 for J-1 visa holders, and form 797A for H1B visa holders
  • If the employee is on an F-1 visa and is doing their Optional Practical Training (OPT) they need to provide a copy of the Employment Authorization Document (EAD)
  • If your employee is on a J-2 visa they must provide their DS-2019 and their EAD

If your employee changes their visa status or receives an extension and you update their I-9, please forward a copy of that information to the Payroll Office at 25 Buick Street.