Foreign National Employee Information

The Penn State Payroll Office has Required Forms and Documents for all Penn State Foreign National (Non-US Citizens) employees.  They are listed in the table below.  Also listed are  Current tax requirements that you may see deducted. 

   Please UPLOAD all Required Forms and Documents to WorkLion following instructions #1 through #5 to complete fields on the

        Submit Inquiry Required Forms and Documents   (If you land on the WorkLion home page- Click on Contact us - located at the top-middle of the page (on the Nittany Lion))

        1. I have a question about: - Choose Payroll from the drop down menu.

        2. Specifically: Click on the Drop Down Box N/A - then Choose Foreign National Paperwork

        3. Inquiry Details: please list the paperwork you are uploading i.e. Alien Information Request form, copy of I-94, copy of DS-2019, EAD card, Perm Res Card, etc.

        4. Click on the Add Files button - to upload your completed Alien Information Request form, copy of your most recent I-94, etc.  

        5. Click on Submit Request - this will send a notice to the Payroll office to open your Inquiry and retrieve your forms & documents.          

IF Your SSN (Social Security Number) is listed on the form(s). DO NOT send the forms as an attachment to an email

 

Employee Visa Status

REQUIRED Forms and Documents

 OPTIONAL Forms                         

F-1 VISA 

NRA   Non-Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Photocopy of most recent  I-94 Document

3.  UPLOAD FORMS Instructions 

RA    Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Photocopy of most recent  I-94 Document

3IRS W-9 Form   upload page 1  

4.  UPLOAD FORMS Instructions 

 

TAX TREATY -description

Your  country of  permanent residence must be on this list to be eligible for tax treaty.

NRA Non-Resident Alien for US Tax Purposes

1Form 8233  Instructions Tax treaty benefit application (2 pages) 

1a. If you do not have a Social Security Number (SSN), a copy of the Social Security Administration's (SSA) receipt letter, that validates you have applied for the SSN, must accompany the 8233.   
2Revenue Procedure 87-8 Instructions must accompany the 8233

3.   UPLOAD FORMS Instructions

RA Resident Alien for US Tax Purposes

1Attachment to the IRS W-9

2IRS W-9 Form   upload page 1 only

3.   UPLOAD FORMS Instructions

J-1 VISA  (student)

J-1 VISA (non-student

J-2 Visa (dependent)

 

NRA Non-Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Photocopy of most recent  I-94 Document

3.   UPLOAD FORMS Instructions

RA Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Photocopy of most recent  I-94 Document

3IRS W-9 Form   upload page 1  

TAX TREATY - description

 Not available for a J-2 visa 

Your  country of  permanent residence must be on this list to be eligible for tax treaty.

J-1 STUDENT Treaty

NRA Non-Resident Alien for US Tax Purposes

1Form 8233  Instructions  Tax treaty benefit application (2 pages) 

1a. If you do not have a Social Security Number (SSN), a copy of the Social Security Administration's (SSA) receipt letter, that validates you have applied for the SSN, must accompany the 8233.         

2Revenue Procedure 87-8 Instructions must accompany the 8233 

3.   UPLOAD FORMS Instructions

J-1 NON-STUDENT Treaty

1Form 8233  Instructions Tax treaty benefit application (2 pages)

   1a. If you do not have a Social Security Number (SSN), a copy of the Social Security Administration's (SSA) receipt letter, that validates you have applied for the SSN, must accompany the 8233.   

2. Revenue Procedure 87-9  instructions  must accompany the 8233 

3.   UPLOAD FORMS Instructions

RA Resident Alien for US Tax Purposes

1Attachment to the IRS W-9

2IRS W-9 Form   upload page 1 only

3.   UPLOAD FORMS Instructions

H-1B Visa
 

NRA Non-Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Copy of most recent  I-94 Document

3.   UPLOAD FORMS Instructions 

RA Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Copy of most recent  I-94 Document

3IRS W-9 Form   upload page 1  

 

TAX TREATY -description

Your  country of  permanent residence must be on this list to be eligible for tax treaty.

NRA Non-Resident Alien for US Tax Purposes

1Form 8233  Instructions    Tax treaty benefit application (2 pages)   

  1a. If you do not have a Social Security Number (SSN), a copy of the Social Security Administration's (SSA) receipt letter, that validates you have applied for the SSN, must accompany the 8233.    

2. Revenue Procedure 87-9  instructions  must accompany the 8233. 

3.   UPLOAD FORMS Instructions

RA Resident Alien for US Tax Purposes

1Attachment to the IRS W-9

2IRS W-9 Form   upload page 1 only

3.   UPLOAD FORMS Instructions

Permanent Resident

NRA Non-Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Copy of Perm. Res. Card (Green Card)

3.   UPLOAD FORMS Instructions

RA (Resident Alien for US Tax Purposes)

1Alien Information Request Form

2. Copy of Perm. Res. Card (Green Card)

3IRS W-9 Form   upload page 1  

TAX TREATY - description

The ONLY Employees Eligible for consideration have China as their country of Permanent residence

RA Resident Alien for US Tax Purposes

1Attachment to the IRS W-9

2IRS W-9 Form   upload page 1 only

3.  UPLOAD FORMS Instructions

Political Asylum or Refugee 

NRA Non-Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Copy of most recent  I-94 Document

3. Copy of EAD card

3.   UPLOAD FORMS Instructions

RA Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Photocopy of most recent  I-94 Document

3. Copy of EAD card

4IRS W-9 Form   upload page 1  

 
All Other Visa's

NRA Non-Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Photocopy of most recent  I-94 Document

3. Copy of EAD card

3.   UPLOAD FORMS Instructions

RA Resident Alien for US Tax Purposes

1Alien Information Request Form

2. Photocopy of most recent  I-94 Document

3. Copy of EAD card

4IRS W-9 Form   upload page 1  

 

Taxes (FICA/MEDIA, Federal, State, Local)

Federal Income Tax:

Federal Income Tax is withheld according to the Federal graduated tax tables located in IRS Publication 15-T.  PSU, uses the Percentage Method for federal income tax Withholding, using the Annual calculation, in conjunction with the information provided by the employee on their IRS W-4.

The Internal Revenue Service (IRS) requires all Non-Resident Aliens (NRA) to use IRS Notice 1392 instructions to complete the IRS W4 Employee’s Withholding Certificate (referred to as Federal Tax Elections during onboarding in Workday).  Excerpt from Notice 1392: Step 1(c): Personal Information. Check the Single or Married filing separately box regardless of your actual marital status.   Top of Form

Federal Income Tax Treaty

Foreign National employees may qualify to be exempt from federal income tax or have reduced federal income tax if there is a tax treaty with the U.S. and their country of  permanent residence.  Not all countries have a tax treaty that allows exemption/reduction from federal income tax. Not all individuals qualify for the tax treaty benefit. Tax treaties vary by Country in the amount of taxable federal income excluded from income tax and number of eligibility years. To apply for the tax treaty benefit, each calendar year of eligibility, the individual must complete Form 8233 (8233 IRS Instructions) (If you do not have a Social Security Number (SSN), a copy of the Social Security Administration's (SSA) receipt letter, that validates you have applied for the SSN, must accompany the 8233) and the Revenue Procedure Form 87-8 for students or trainees, or Revenue Procedures form 87-9 for teachers and researchers. The forms are reviewed in the Payroll Office and then forwarded to the IRS for final approval. It is the responsibility of the individual employee to make sure the forms are completed each calendar year of eligibility.  Top of Form

   Back 

Pennsylvania State and Local City Tax: 

All employees at Penn State University have the local City tax and State of Pennsylvania taxes withheld. After the calender year is over, they may file a tax return to request a refund or a partial refund. The determination of any refund is made by the local City tax office for City tax and the State of Pennsylvania for the State taxes.  Top of Form

OASDI(FICA)/MEDI Taxes:

OASDI(FICA)/MEDI taxes are based on your US residency status for federal tax purposes  Refer to the IRS Substantial Presence Test for complete instructions to determine US residency status 

i.e.. NRA (Non-Resident Alien) for US residency status for tax purposes or RA (Resident Alien) for US residency status for tax purposes

F-1 and J-1 students that are in Non-Resident Alien (NRA) Status for US federal tax purposes,: OASDI (FICA)/MEDI Taxes  are not withheld for five calendar years or any part of five calendar years beginning with their very first date of arrival on a F or J visa into the USA (NRA Rule 3121(b)(19)). When the student reaches the sixth year this tax will be withheld (unless they meet the criteria for the student exemption that became effective July 1, 2001 Student Rule 3121(b)(10)). To determine when the OASDI (FICA)/MEDI tax (NRA Rule 3121(b)(19) will begin to be withheld, you need to know the month and year the person first entered the U.S.on a F or J  student visa. Note: If the individual was in the U.S. for one day of a calendar year, that entry day will count as an entire calendar year.

Example: Enter U.S. December 20, 2017 on an F- or J-1 student visa.  The first tax year would be 2017. Assuming the F-1/J-1 student  is present in the USA for one day in the second year 2018, third year 2019, fourth year 2020 the fifth and the last year of exemption would be 2021. Therefore, beginning with January 2022 the OASDI(FICA)/MED tax would be withheld.  Top of Form

J-1 non-students that are in Non-Resident Alien (NRA) Status for US federal tax purposes(arriving in the USA for the first time), OASDI(FICA)/MEDI Taxes are not withheld for two calendar years or any part of two calendar years, beginning with the very first date of arrival to the U.S.   Note: If the individual was in the U.S. for one day of a calendar year, that entry day will count as an entire calendar year.  When the individual remains in the U.S. for year three they will begin to have this tax withheld. 

Example: Enter U.S. for the first time on October 20, 2019.The first calendar year would be 2019 and the second calendar year would be 2020. Therefore, beginning with January 2021 the OASDI(FICA)/MEDI tax would be withheld.  Top of Form

NOTE:

J-1 non-student visa holders have a 6 year 'look back period' to determine if the person has been in the US with an Exempt year status.  Begin with the year prior to the current year and determine the 6 years to look back. In the example above, the person is arriving in the US for the very first time in 2019,(has never been to the USA) therefore the 6 year look back period is 2018, 2017, 2016, 2015, 2014, 2013  would not have any Exempt year history.  Beginning 2020 the 6 year look back period would have one Exempt year (2109) allowing for 2020 to be the 2nd Exempt year.  Beginning Jan. 2021 the 6 year look back period would have 2 Exempt years, making 2021 Non-exempt and eligible to have OASDI(FICA)/MEDI Taxes withheld.   Top of Form