Payment to Non-Resident Aliens

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Payment to Non-Resident Aliens

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Payment of Honorarium or Other Independent Personal Services (IPS)
Payment of Wages While Employed by Trinity University
International Students Employed on Campus

Independent personal services (IPS) rendered by a non-resident alien and paid as a one-time payment will be processed through Accounts Payable. For non-resident alien employees, the paperwork is handled through the Office of Human Resources.

Payment to Non-Resident Aliens for Independent Personal Services

Payment requests for IPS rendered by a non-resident alien are processed on DEPARTMENT PURCHASE ORDERS (DPO's) through Accounts Payable and Sponsored Projects Accounting. The DPO should indicate that the individual is not a U. S. citizen, should specify the country of citizenship and the social security number (SSN) or taxpayer identification number (TIN), if available.

Procedures

For payment to a non-resident alien who is a citizen of a country that has a tax treaty with the United States, IRS FORM 8233 must be completed and signed by the non-resident alien prior to receiving a check from Trinity University. Form 8233 requires a supporting statement indicating the date of arrival into the United States and the dates of the visit to Trinity University. The Form and Supporting Statement can be obtained from the Manager of Disbursements in the Business Office. If the required forms have not been received by the Manager of Disbursements, payment can still be made, but 30% will be withheld (Note that a non-resident alien can apply for a tax refund from the U. S. Government). It is important to note that the check will not be processed unless the 30% tax has been withheld or the required forms have been completed and received by the Manager of Disbursements. All paperwork should be processed as early as possible to allow sufficient lead time to obtain the completed required forms to the desired pay date.
For payment to a non-resident alien who is a citizen of a country that does not have a tax treaty with the United States, please complete a DPO and specify the country of citizenship. Payment of the DPO will be processed as usual, except that a 30% tax will be withheld from the payment.
If the non-resident alien does not have a SSN or TIN, he/she can apply for a TIN by completing IRS form W-7. This application requires a certified copy of the non-resident alien's valid passport which can be obtained by any of the notaries available on campus (notary list). Failure to do so will result in the 30%taxation regardless of tax treaty availability.

Payment to Non-Resident Aliens Employed by Trinity University

New IRS regulations have changed to federal tax withholding requirements for non-resident aliens. The change is due to over withholding of federal income tax experienced by non-resident employees.

Completing the W-4:

Beginning January 2006, NRA employees will complete the W-4 as follows:
     * Cannot claim exempt status
     * Mark only Single status regardless if the person is married
     * Claim only one(1) allowance unless the employee is a resident of Canada, Mexico or S. Korea
     * Write "nonresident alien" above the dotted line on line 6

Calculating Federal Withholding:

Beginning January 2006, an additional amount will be added to the taxable wages of the non-resident employee. This additional amount is for tax calculation purposes only and is not reported on as income or compensation on the W-2. The additional amount is equal to the highest wage for which zero withholding applies on the Percentage Method Table for single status.

This notice does not apply if the employee is a student or business apprentice who is or was a resident of the Republic of India immediately before visiting the United States and who is present in the United States for the purpose of pursuing an education or training.

An exemption from federal withholding tax is allowed for certain foreign citizens whose country has a tax treaty with the United States. For payment to a non-resident alien who is a citizen of a country that has a tax treaty with the United States, IRS FORM 8233and a supporting statement must be completed and signed by the employee prior to receiving a check from Trinity University. It is important to note that the paycheck will not be processed unless a Form W-4 or Form 8233 and supporting statement have been completed and submitted to the Manager of Disbursements.

Payment to Non-Resident Alien Students Working on Campus

International students enrolled during the academic year and working on campus are required to complete a W-4 as follows:
     * Cannot claim exempt status
     * Mark only single status regardless in the person is married
     * Claim only one (1) allowance unless the employee is a resident of Canada, Mexico or S. Korea
     * Write "nonresident alien" above the dotted line on line 6

These rules do not apply if the employee is a student or business apprentice who is or was a resident of the Republic of India immediately before visiting the United States and who is present in the United States for the purpose of pursuing an education or training.

An exemption from federal withholding tax is allowed for certain foreign citizens whose country has a tax treaty with the United States for student wages. Payment to a non-resident alien student who is a citizen of a country that has a tax treaty with the United States, IRS FORM 8233 must be completed and signed by the student prior to receiving a check from Trinity University. It is important to note that the paycheck will not be processed unless a Form W-4 or Form 8233 have been completed and submitted to the Manager of Disbursements.

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For further information, please call (210) 999-7306, or write to:

Trinity University
Office of Fiscal Affairs
One Trinity Place
San Antonio, TX 78212-7200

This page is provided to you for informational purposes. Trinity University does not assume liability for omissions, typographical errors, or policy changes that are not updated immediately on this or other official university web pages.

This page was last modified on May 23, 2007.