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Employee Payments

Required Documents for Payment to Foreign National Employees

Permanent Resident Applicant

  • Sprintax Calculus Summary
  • Employment Authorization Card
  • W-9 Form

Asylee/Refugee

  • Sprintax Calculus Summary
  • Passport Stamp indicating Asylee or Refugee status
  • W-9 Form

All Other Visa Statuses

  • Sprintax Calculus Summary
  • Immigration Document 
  • I-94
  • W-9 Form (if employee is a Resident for Tax)

Payments to Foreign National Individuals

Taxes for Foreign Employees

Please click this link for Taxes for Foreign Employees

W-4 Tax Withholding Certificate 

Residents for Tax

  • W-4 withholding certificates can be completed without restriction
  • Federal and State W-4 withholding certificates are completed through Workday 

Nonresidents for Tax

  • Nonresidents for tax must complete a form according to IRS regulations
  • Must check the 'Nonresident' box in Workday
  • Must claim “Single or Married Filing Separately” regardless of actual marital status
  • No additional items should be claimed. *Certain countries may claim certain deductions. See IRS publication 519 for further details. 
  • Cannot claim “exempt”

Foreign Nationals Working Overseas

In general, employees should not be providing employment services while they are outside of the U.S. If an exception is granted, please upload that information to Worker Documents in Workday and update the work location and work address as appropriate in Workday.

Resident for Tax Working Overseas

Employee has been in the U.S. long enough under a visa status that allowed this person to become a Resident Alien for Tax Purposes (RA). As a RA, this person is not exempt from taxes because they are working outside of the U.S. RAs are taxed on their worldwide income.

  • Required to complete Sprintax Calculus and W-9 Form and attach any available documents
  • Approval letter from the Provost's Office or Employee Labor Relations is required 
  • This income is taxable and reportable in the U.S. on form W-2
  • The RA will be treated as a RA until December 31 of the year they left the US. Beginning January 1 of the subsequent year, if this person will remain outside of the US, they will be treated as a nonresident alien

Nonresident for Tax Working Overseas

This person has never been to the U.S. (other than tourist or short business activities) and is considered a Nonresident Alien for Tax Purposes (NRA).

  • Approval letter from the Provost's Office or Employee Labor Relations is required 
  • Employee should complete form W-8BEN as proof of NRA status
  • No reporting or tax withholding is required
  • A Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) is not required for payment