International Tax News

Non-Resident Alien Instructions for Completing Form W-4

April 1, 2016

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

Lines 1, 2 and 4: Complete per Form W-4 Instructions;

Line 3: Claim “single” status, regardless of actual marital status;

Line 5: Claim only “one” allowance [...

University Tax Reporting Chart

April 8, 2015
The attached chart provides a guide with respect to the forms that will be issued by the University to international students and scholars who are recipients of payments.

Change in Residency Status and FICA Exemption

January 15, 2015

The University is not required to withhold Federal Insurance Contribution Act (FICA) tax (i.e., social security and Medicare tax) from salary and wages paid to a nonresident alien in F-1, J-1, M-1 or Q-1 status performing services to carry out the purpose of his/her visa.