International Tax News

Change in Residency Status and FICA Exemption

January 1, 2020
Change in Residency Status and FICA Exemption

University is not required to withhold Federal Insurance Contribution Act (FICA) tax (i.e., social security and Medicare tax) from salary, wages and other W-2 reportable payments paid to a nonresident alien in F-1, J-1, M-1 or Q-1 status performing...

Nonresident Alien Instructions for Completing Form W-4

January 1, 2020

The Internal Revenue Service (IRS) requires nonresident aliens to complete the Form W-4 in the following manner:

Step 1 (a) and (b) : Enter name, address and Social Security Number Step 1 (c ) : Check the Single or Married filing separately Step...