Nonresident Student Employee Tax Procedures


Tax Residency

There are two systems of taxation in the United States: one for residents and one for non-residents. Under U.S. tax laws, all non-U.S. citizens are considered to be either permanent resident aliens, resident aliens for tax purposes, or nonresident aliens. Permanent resident aliens and resident aliens for tax purposes are taxed the same as U.S. citizens while nonresident aliens are taxed under special laws.

When a new student employee is hired who indicates on their I-9, Employment Eligibity and Verification form that they are an "alien authorized to work until xx/xx/xxxx", we are required to determine whether they are a nonresident alien or a resident alien for tax purposes.  The purpose of the Student Payroll Tax Residency Information Form (TRIF) is to collect the information needed to accurately determine their tax residency.  By clicking on the links below you will find the forms and information that you need to process your international student employees.  


Student Payroll Tax Residency Information Form aka TRIF

W-4, Employee's Withholding Allowance Certificate

Tax Treaties for Student Employees:  Form 8233 & Statement Attachments to Form 8233

Social Security Number Information

SSN Procedure for F1 Student Employees

Applying for a Social Security Number - SSA website

More Information on Tax Residency

Tax Procedures for Nonresident Alien Student Employees

Tax Residency and the Substantial Presence Test - links to IRS website