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When you are on an F1 Visa and
working part-time at FPU, we will need to work closely with you
to ensure the proper taxation of wages and benefits you receive.
The information below outlines the requirements you’ll need to
meet as an international student within three (3) days of
employment.
F1 Visa/Non-Resident Alien Tax Information & Tax Treaty
Exemption
The United States Internal Revenue Service (IRS) sets
regulations with respect to tax withholding and reporting
payments to individuals who are neither citizens nor resident
aliens of the U.S. An international student who is also earning
income from U.S. sources may be subject to certain tax
withholding(s) for Federal, State and/or FICA (Social Security
and Medicare).
As an employed international student, you may be exempt from one
or more of these tax obligations depending on your current Tax
Treaty eligibility, which is based on your most recent country
of residence.
In order to determine whether you are tax exempt and ensure you
are not taxed at a higher or improper tax rate, the following
documentation is required within the 3 days of employment and
immediately after any extension or changes to employment or
immigration status:
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Foreign National
Information Form |
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Clear copy of your
passport identification page(s) |
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Clear copy of your U.S.
visa |
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Copy of I-94 Arrival Form:
you can access and print your electronic Form I-94 at
www.cbp.gov/I94 |
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Copy of your Form I-20 |
Please bring the required
documentation to The Finance & Accounting Office. We are
located:
DiGregorio Hall; 1st Floor
Monday – Friday: 9:00am-11:00am & 2:00pm-4:30pm.
Failure to provide this information could result in
inaccurate withholdings and reduced net pay.
Completion of Required Payroll
Paperwork
Once the required information is received, the Finance &
Accounting Office will prepare IRS required forms:
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Form W-4, Request for
Taxpayer Identification, is used to claim tax treaty
benefits by foreign nationals considered Resident Aliens
for tax purposes. |
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Form W-8BEN, Certificate
of Foreign Status of Beneficial Owner for United States
Withholding. |
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Form I-9 |
You’ll need to attend a meeting with The Finance & Accounting
Office to sign these forms within 3 days of employment.
If it is determined that you are eligible for exemption from tax
under a treaty benefit, an application must be completed. See
the next section regarding completing an Application for Treaty
Benefits.
Application for Treaty Benefits
Form 8233, Exemption from Withholding on Compensation for
Independent Personal Services of a Nonresident Alien Individual
is required to apply for exemption from income taxes. In order
to complete this form, an ITIN (Individual Tax Identification
Number) or a SSN (Social Security Number) is required.
To obtain a Social Security Number:
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Contact Human Resources to
obtain a letter verifying your employment. |
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This letter can then go to
Patti Vorfeld, Director of International Studies and CAE
Operations. This office will submit your letter to
Social Security Office. |
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Then contact Suzanne
Carpenter in
the Finance & Accounting office to process the Form 8233
for the exemption. |
If this is not done promptly after accepting employment you
will be responsible for any tax on wages until this process is
complete.
Tax Treaty Continuation of Benefits
Requirements
If you are a Non-Resident Alien currently claiming Tax Treaty
Benefits, you’ll need to complete new tax forms for each
calendar year to continue this exemption status with FPU.
Each December you will receive an email from the Finance &
Accounting Office requesting a meeting to complete the new forms
which include:
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Form 8233, Exemption from
Withholding on Compensation for Independent Personal
Services of a Nonresident Alien Individual, is only
valid for the tax year in which it was filed. |
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Form W-8BEN, Certificate
of Foreign Status of Beneficial Owner for United States
Withholding, is valid for three calendar years and must
be signed every three calendar years for as long as you
are receiving a fellowship. |
All documents must be signed before work continues upon students
return in January in order to continue receiving reduced tax
benefits. If the signed documents are not completed, your tax
treaty benefits will stop.
Income Tax Return Requirements & Tax
Forms (1042-S/W-2)
To assist you in completing your personal income tax return, the
University will mail informational tax forms to you. The
University is required to provide these forms to you and to the
IRS. Based on your individual earnings, taxes paid and tax
treaty eligibility you may receive a Form W-2, 1042-S or both
from the University.
The W-2 Form reports all taxable wages received from Franklin
Pierce University during the calendar year and the taxes
withheld from those wages.
The 1042-S is a year-end tax document given to Non-Resident
Aliens who received wages or scholarships in any of the
following ways:
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Wages in which there was
no tax withheld due to the claiming of a tax treaty |
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Non-Qualified Scholarship
/Stipend recipients |
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International Students who
received scholarships in excess of tuition and required
fees will receive a 1042-S reporting the amount of
excess scholarship or taxable portion received and the
taxes owed on that amount. |
Some Non-Resident Aliens will only receive a 1042-S and others
will receive both a 1042-S and a W-2. In this case your treaty
exempt wages will be reported on the 1042-S Form and your
taxable non-treaty exempt wages will be reported on your W-2
Form. Forms will be mailed no later than March 15th.
Important – Please make sure that you notify the Finance &
Accounting Office before January 1st of any address changes in
order to ensure you receive your appropriate tax documents.
Please do not file your personal income tax return until you
have received all of the tax documents that pertain to you. If
you are unsure if you will be receiving a tax document, contact
Suzanne Carpenter in the Finance & Accounting Office at
carpenters@franklinpierce.edu.
If you feel that there is an error on your W-2 please contact
Kerry Bergeron at
bergeronk@franklinpierce.edu.
If you feel that there is an error on your 1042-S, please
contact Suzanne Carpenter at
carpenters@franklinpierce.edu.
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