Employment and Taxation
Immigration Classifications and Legal Employment in the US:
- Non-Immigrant
Classifications
- Immigrant Classifications
International Student Employment - F-1,
J-1
- Payment to Non-US Citizens
- Employing Canadians
- Working in the US
Employment and Tax Handbook
Getting Paid: What You Must Do to Receive Compensation from UNH
- Applying for a Social Security Number (SSN)
- Instructions for Completion of Social Security Application Form
- Directions to the Social Security Office in Portsmouth, NH
- Miscellaneous Information about Social Security Numbers
- Applying for an IRS Individual Taxpayer Identification Number
Completing Form W-4, Employee Withholding Certificate
- How to Complete Form W-4 as a Nonresident
- Exceptions to Withholding for Citizens of Canada,
Mexico,
Japan,
Korea and India
Completing Form I-9, Employment Eligibility Verification
- Completing Section 1. Employee Information and Verification.
- Completing Section 2. Employer Review and Verification.
- Extension of Employment: Updating your Form I-9
Tax Treaties between the U.S. and Foreign Governments
- Student Provisions
- Scholar Provisions
- Personal Service Income
- Claiming Tax Treaty Benefits
- Current Tax Treaty Countries
Form 8233, Exemption From Withholding on Compensation
- About Form 8233
- Completing Form 8233
General Tax Information for International Students and Scholars
- Paying US Taxes
- Federal Income Tax
- How to Determine Residency for Tax Purposes
The "Substantial Presence" Test
- Payment of Social Security Tax Also Known as FICA
- The Federal Income Tax Return
What to File: Important IRS Forms
When to File: Important IRS Dates
Taxing Terms: A Glossary
Resources, List of Publications Links and List of Form Links
Employment and Taxation Handbook
Getting Paid: What You Must Do to Receive Compensation from UNH
To receive your first paycheck, you must provide the University
with a U.S. Social Security Number (SSN) and complete some official
forms. These include:
•
Form W-4 Employee’s Withholding Allowance Certificate and
•
Form I-9, Employee Eligibility Verification.
Applying for a Social Security Number (SSN)
In order to be employed and compensated in the U.S., you must
obtain a taxpayer identification number from the Social Security
Administration (SSA). The application for the social security number
must be made in person at the Social Security office in Portsmouth,
NH (or nearest to your place of residence). To locate the social
security office nearest you, visit https://secure.ssa.gov/apps6z/FOLO/fo001.jsp
The application for the social security number (Form SS-5) is available in at the Office of International Students, or in PDF format on http://www.ssa.gov/online/ss-5.html.
Take the completed Social Security Application form, plus the following documents with you:
• Your valid passport
•
Your Form I-94, record of arrival and departure
•
Your original I-20, DS-2019, or I-797
•
A letter from the OISS or your department verifying your eligibility
for a social security number.
It may take 2 weeks or more for your Social Security card to arrive in the mail. Please be aware that UNH cannot process your paycheck until you have been issued your Social Security number. However, if you present proof of your application, you may request an advance on your salary from the university Payroll Office. This request must be made by your department. Any money advanced to you will be deducted from your first official paycheck.
Completing the Social Security Application Form
Follow the instructions on the form with the following exceptions:
- Mailing Address: Please use c/o Office of International Students and Scholars, UNH, Thompson Hall, 105 Main Street, Durham, NH 03824-3597 on your application. You will be notified when your card has arrived at our office.
- Citizenship: Check legal alien allowed to work.
Directions to the Social Security Office in Portsmouth
By bus from Durham: Take the Wildcat Transit Bus from campus (schedules
are available at the MUB information desk) to Market Square in
Portsmouth. When the Wildcat Bus drops you off in Market Square,
go towards the Federal Building located one block down (to your
left when you are facing the church on the Square.) The Federal
building is a large brick building with the name displayed on the
front and is on the corner of Penhallow and Daniel Streets (the
Federal Building’s address is 80 Daniel Street). It houses
the Social Security Office, the Post Office and the Internal Revenue
Service Office. If you cannot find it, ask for directions to the
Post Office which is a familiar landmark.
By car: Follow Route 108 North through Durham to the intersection of Route 4 East. Follow Route 4 East to the exit for Newington/Downtown Portsmouth. Exit Route 4 and continue past the Fox Run Mall for approximately 2-3 miles. Continue on this road into Downtown Portsmouth. Park and walk to Market Square. Daniel Street will be on your left as you face the Church on the Square.
Caution: Keep your social security card in a safe place. Theft of SSN numbers is not uncommon and may allow the thief to use your identity to establish credit, sign contracts, or purchase items for which you could be liable.
Miscellaneous Information about Social Security Numbers
As soon as you receive your social security number, it is your
responsibility to give this number to all appropriate University
Offices. You should notify the Registrar and the Payroll office.
You may already have received a UNH Identification number. This is NOT your social security number, but only an internal ID number. Notify the offices above to avoid delays in processing paperwork for UNH employment.
IRS Individual Taxpayer Identification Numbers (ITIN)
Foreign nationals not authorized to work in the United States
because of the type of visa they hold, are not eligible for Social
Security Numbers.
However, these individuals are eligible to apply for an Individual Taxpayer Identification Number (ITIN) through the Internal Revenue Service (IRS). To apply for an ITIN, complete IRS Form W-7 (available from the OISS or download it from http://www.irs.gov/pub/irs-pdf/fw7.pdf). Take Form W-7 to the IRS Office in Portsmouth along with your passport and I-94 card.
UNH Identification Cards
UNH Student, Faculty and Staff Identification (ID) Cards
All students officially enrolled at UNH, and all benefits-eligible
Faculty and Staff will be issued a photo ID card. This card is
obtained from the UNH ID Office. You will need to show certification
of employment at UNH, or your student ID number in order to obtain
this card.
Temporary Staff ID Cards
Staff and faculty employed by UNH in non-benefits eligible positions,
or those who are at UNH with personal funding, or funding from
another source, are not eligible for photo ID cards. However, you
will be able to obtain a temporary staff ID card that will permit
you to use the library and certain University facilities.
To obtain a temporary staff ID card, your department must call the Registrar’s Office for a UNH ID number. After a number has been issued, your department must then send a memo to Human Resources giving your name, position, and the purpose and length of your stay at UNH.
Completing Form W-4, Employee Withholding Certificate
In many countries, employers and/or governments will automatically deduct the proper amount of tax from an individual’s income. However, in the U.S., the system places responsibility for proper tax payment on the individual. The information on Form W-4 is used to calculate and withhold the proper amount of tax from your wages, scholarship, assistantship, or grant.
The employee is required to complete Form W-4 and submit this form to Human Resources. The hiring department may prefer to collect this completed Form W-4 with the necessary supporting documents and submit it to Human Resources on your behalf.
Instructions on Form W-4 are intended only for US citizens, "green card" holders, and permanent residents for tax purposes. Therefore, with a few exceptions, the instructions printed on the worksheet of Form W-4 should not be followed by individuals who are not considered to be residents for US income tax purposes.
Please note: Students who have been in the US in F-1 or J-1 visa status for 5 or more years, and visiting professors or researchers who have been in J-1 status for 2 years or more are likely to be considered a resident for tax purposes and the following instructions may not apply. This is true also for those individuals currently in H-1B visa status. If you fall into one of these categories, please consult the information in this booklet (How to Determine Residency for Tax Purposes) about determining whether you are a resident or non-resident for tax purposes BEFORE you complete Form W-4.
Instructions for Completion Form W-4
Exceptions to Withholding Policy for Individuals from Canada , Mexico , Japan , Korea and India
As a result of agreements between their home countries and the U.S. , citizens of Canada , Mexico , Japan , Korea and India may claim more than one withholding allowance on Form W-4.
Canada and Mexico : Married residents of Canada and Mexico may claim an allowance for their spouse if the spouse is not the dependent of another U.S. taxpayer, and if he/she had no taxable income for U.S. purposes. Mexican and Canadians may also claim deductions for their dependents.
Japan and Korea : Nationals of Japan and Korea may also take allowances for their spouse and dependent children who lived with them in the U.S. at any time during the tax year. Full dependent allowances are permitted if:
- the spouse and/or children do not have income from U.S. sources and are not claimed as dependents on someone else’s U.S. tax return, and
- the nonresident alien from Japan or Korea earned only U.S. source income connected with trade or business.
If you are a citizen of Japan or Korea and you earned income from foreign sources, consult IRS publication 519 for more information.
India: Students from India may take an additional allowance for his/her spouse if the spouse has no gross income, is not claimed as a dependent by another U.S. taxpayer, and the couple does not file a joint tax return. An allowance for a child who lives with the student and who is a resident of the U.S. , Canada , or Mexico can also be claimed as an exemption. Indian students are entitled to the standard deduction on federal income tax returns.
Citizens of countries whose tax treaties permit them to file Form W-4 as a resident (rather than a nonresident) alien may be required to file an additional form when submitting a federal income tax return. Please visit the IRS website (www.irs.gov) for more information.
Tax Treaties between the U.S. and Foreign Governments
A tax treaty is an agreement between two governments under which each agrees to limit or modify its domestic tax laws in an attempt to avoid double taxation of income. The United States currently has tax treaties in effect with over 50 countries, but not every country has a tax treaty with the United States. In addition, not all tax treaties are relevant to international students and scholars.
All tax treaties contain provisions called "articles." Many treaties include articles designed to foster educational and cultural exchanges between the two treaty countries. These articles may provide some type of an exemption from U.S. tax on income received by students and scholars. However, Tax Treaties are not all equal and the student/scholar should review the treaty with his/her own country to determine if there are any potential benefits. Generally, tax treaty benefits fall into one of a few general categories:
- gifts from abroad for purposes of maintenance or study
- grants, allowances and awards from government or tax exempt organizations
- income earned from the provision of personal services
- income earned from teaching or research performed at an academic institution.
There are usually restrictions about who may qualify to use the benefits and the amount of money which is exempt from taxation. Most articles require that the individual be a resident of the treaty country immediately prior to coming to the U.S. To view the entire text of the treaty between your country and the US, browse http://www.windstar-tech.com/public/treaties.html to or visit the IRS website at http://www.irs.gov.
Student Provisions
Most treaties require that a student be in the United States temporarily
for the primary or sole purpose of study. Many treaties also limit
the benefits either to a specific number of years, or to a time
which is considered reasonable and customary to complete the activity.
Once a student in F-1 or J-1 visa category has been present in
the U.S. for 5 years, he/she may qualify to pay income tax as a
resident and therefore may no longer qualify under the tax treaty
provisions.
Scholar Provisions
The term Scholar refers to professors, researchers, specialists,
and short-term scholars working temporarily in U.S. colleges or
universities on J-1, H-1B, TN, or O-1 visas.
Scholars may be subject to US taxation based on the source and type of income and the number of years they have been present in the US. In general, teachers, researchers and trainees who are in the US in J-1 status for more than 2 calendar years may be considered residents for tax purposes.
Scholars who are in H-1B (or some other types of nonimmigrant visa) status are considered residents for tax purposes as soon as they meet the "Substantial Presence" test as described by IRS. (See How to Determine Residency for Tax Purposes, or consult IRS publication 519 for information on "substantial presence.”)
Federal income tax regulations are complicated and it is important to understand that a key factor in determining an individual's income tax liability is his or her status as a resident or nonresident for tax purposes as described by the US Internal Revenue Service. This status may or may not coincide with your resident or nonresident status under US Immigration and Naturalization Service regulations. Many individuals who are in non-immigrant status for immigration purposes may be considered resident aliens for tax purposes.
In general, individuals permitted to file US income tax as residents receive a more favorable tax rate than those who are required to file as nonresident. In addition, they will have the liberty of taking additional exemptions and allowances. However, once you are permitted to file as a resident for tax purposes, you will not be able to claim any tax treaty benefits. We recommend you consult an accountant or a tax attorney for advice on how to file your income tax.
Personal Service Income
Personal Service Income is any income earned from trade or business.
In general, any individual who receives payment from an employer
is considered to be performing personal service and, as such, is
subject to income tax in the United States.
When applying treaty benefits to personal service income, an individual must examine the specific language of the treaty to determine the exact limitations and provision. In most cases, the first "X" amount of dollars are exempt and anything above that amount is taxable. In a few cases, the exemption applies only if the income is below a certain amount. If the income exceeds this amount, none of the income is exempt from taxation.
It is important to note that some treaties provide for a retroactive loss of benefits if the individual stays beyond the period covered by the treaty stipulations. Those who anticipate staying in the US longer than the treaty time limit may wish to refrain from obtaining treaty benefits, as they would be subject to the payment of back taxes once the time limitation as established under the treaty expires.
Individuals should also be aware that the US Internal Revenue Service reports amounts claimed as tax treaty benefits to the officials in their home country. Therefore, an exemption from U.S. tax on certain portions of your income may make you liable for home-country tax on those amounts. Before claiming exemption by virtue of a treaty, we remind you once again to study the terms of the treaty and/or consult Internal Revenue Service authorities.
Claiming Tax Treaty Benefits
pAn individual from a tax treaty country must complete and file
Form 8233 in order to qualify for any benefit. Form 8233
must be filed annually at the beginning of each calendar year. In some
cases, Form 1001 must be filed to claim treaty exemption from service-free
scholarship or fellowship income. Form 1001 is valid for up to
3 years.
IRS Publication 901, U.S. Tax Treaties, provides an excellent summary of the tax treaties in effect in a given year. It is published annually and should be consulted each year, as new treaties are constantly being negotiated and existing ones renegotiated. IRS Publication 519, U.S. Tax Guide for Aliens, is also an excellent resource as it provides detailed information on the filing of US Income Taxes for nonresidents.
Current Tax Treaty Countries
The following treaties are in effect for the year 2005:
Australia, Austria, Barbados, Belgium, Canada, People's Republic of China, Commonwealth of Independent States, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, Jamaica, Japan, Kazakstan, Republic of Korea, Latvia, Lithuania, Luxembourg, Mexico, Morocco, Netherlands, New Zealand, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Russia, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Thailand, Trinidad and Tobago, Tunisia, Turkey, Ukraine, United Kingdom, or Venezuela. *(The terms of this treaty currently apply to: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan.)
Completing Form 8233, Exemption From Withholding on Compensation
General Tax Information for International Students and Scholars
What follows is a very general overview of U.S. tax law as it pertains to international students and scholars. Detailed information is available from the U.S. Internal Revenue Service (IRS) and in various IRS publications such as:
- Publication 519, Tax Guide for Aliens;
- Publication 901 U.S. Tax Treaties
If you need additional assistance with tax questions, please call IRS at 1-800-829-1040 or visit their website at http://www.irs.gov. Specific questions may also be directed to: Mr. Lowell G. Hancock, International Issue Specialist at (216) 375-5421 or E-mail lhancock@prodigy.com.
For complex tax questions, it is advisable to consult a tax attorney, a certified public accountant, or other reputable tax advisor who is familiar with non-resident taxation. Although the OISS staff may be able to answer some of your most basic questions, we are not tax experts or consultants and we are not permitted to give tax advice.
It is important for you to understand that you are responsible for assessing and meeting your tax obligations while you are in the United States. If for any reason, your tax status changes, you must contact Human Resources to update your tax withholding information.
Paying US Taxes
There are several different types of taxes which you may be subject
to while you are in the United States. Depending upon what State
you live in, and your individual circumstances, you will have
to pay some or all of the following:
- Federal (U.S.) income tax;
- Federal Social Security Tax (also called FICA);
- State and local taxes on income
- City and county taxes on personal property;
- City, county and state taxes on purchase of consumer goods;
- Professional and business taxes.
Federal Income Tax
Everyone who earns income from work or services, or who receives
income from investments, interest or similar sources, must pay
federal income taxes. If you are employed, your employer will withhold
part of your income each time you are paid and submit that amount
to the federal government on your behalf. The only exception to
this is if your income is exempt from withholding based on a tax
treaty and you have completed
Form 8233.
The amount of money which is withheld for tax purposes depends on:
- your income level
- the number of exemptions you are able to claim for your spouse and children
- whether you are taxed as a resident or nonresident.
How to Determine Residency for Tax Purposes
A resident for tax purposes is a person who is a U.S. citizen
or a foreign national who meets either the "green card" or "substantial
presence" test as described in IRS Publication 519, Tax Guide
for Aliens. In general:
- F and J student visa holders are considered residents after their first five calendar years in the U.S.
- J researchers and professors are considered residents after their first two calendar years in the U.S.
- H-1, TN, and O-1 visa holders are considered residents once they meet the “substantial presence” test.
The Green Card Test
Lawful permanent residents of the US are always residents for tax purposes. A person has this status if s/he has been granted permanent residence status by the U.S. Citizenship and immigration Services (USCIS, formerly knows as the INS) and has been issued an alien registration card, also known as a “green card”.
The “Substantial Presence” Test
A foreign national in non-immigrant visa status may be considered a resident for tax purposes as soon as he/she meets the "substantial presence" test for a calendar year (January 1 to December 31). To meet this test, the person must be:
- Physically present in the U.S. for 31 days in the current calendar year, and
- 183 days during the three-year period consisting of the current calendar year and the two years immediately prior years.
The 183 days should be calculated as follows:
- All the days of presence in the current year, and
- 1/3 of the days of presence in the year immediately before the current year, and
- 1/6 of days of presence in the second year before that year.
Days That Are Not Counted
- A J-1 professor or researcher, who is complying with the requirements of the visa, does not count days for the first two calendar years.
- An F-1 or J 1student who is complying with the requirements of the visa does not count days for the first five calendar years.
A foreign national will not meet the "substantial presence" test if:
- s/he is present in the U.S. on fewer than 183 days during the calendar year; and,
- It is established for the current year that the person has a tax home in a foreign country, and that he has a closer connection to that country than to the U.S.
IRS Publication 519, U.S. Tax Guide for Aliens, provides details on what is required to establish a closer connection to a foreign country, including the location of a person's permanent home, family, personal belongings, etc.
Payment of Social Security Tax Also Known as FICA
In addition to federal income tax, everyone (with the exception
of some individuals in F-1 or J-1 visa status) who earns income
in the U.S. is also required to pay Social Security (FICA) taxes
on that income. The current rate is 15% of the total income earned.
Your employer pays one half of this tax, and you are responsible
for the other half. This tax is also deducted from your paycheck.
F-1 and J-1 students and J-1 scholars are exempt from Social Security taxes for the period of time that they are nonresidents for tax purposes, if their employment is directly related to their purpose for being in the U.S. Generally, this means authorized employment, including Practical and Academic Training. If at any point during your time in the U.S. you begin to file income tax as a resident for tax purposes, you will be subject to social security taxes.
Income earned by a J-2 dependent is subject to FICA tax as the J-2's purpose for being in the US is solely to be with the J-1. Therefore, the J-2 dependent's primary purpose is not considered to be educational or cultural exchange, even if the work they do has educational or cultural components. Individuals in H-1 status are also subject to FICA tax.
Foreign nationals in J-2 or H-1 visa status often protest the payment of FICA taxes arguing that they will return to their home countries and will never benefit from payment of this tax when they retire. However, the US Government has stated that FICA taxes must be withheld for all income earned by persons in J-2 or H-1 visa status.
The United States has social security agreements with certain countries including: Austria, Belgium, Canada, Finland, France, Germany, Ireland, Italy, Luxembourg, The Netherlands, Norway, Portugal, Spain, Sweden, Switzerland and the United Kingdom. Under some of these agreements, individuals not ordinarily exempt from US social security taxes may file for an exemption. For information, contact the local Social Security Administration office or write to: U.S. Social Security Administration, Office of International Policy, and P.O. Box 17741, Baltimore, Maryland 21235.
The Federal Income Tax Return
All individuals filing federal taxes as nonresidents use IRS Form
NR1040 (http://www.irs.gov/pub/irs-pdf/f1040nr.pdf) or NR1040EZ
(http://www.irs.gov/pub/irs-pdf/f1040nre.pdf). These forms are
used to compute your total taxable income for the preceding calendar
year, and the amount of taxes (if any) you owe to the federal Government.
The form also allows you to compare the amount of tax you owe from
the amount already withheld by your employer. You are responsible
to pay the difference between what you owe and what you already
paid. If you paid more tax than you owe, the form permits you to
request a refund from the federal government. If you are owed money
from the government, they will send you a check (usually within
6 to 8 weeks after they receive your income tax return).
All individuals who have US source income must file their income by April 15th each year. Students on F-1, J-1 or M-1 visas who have not earned any money in the U.S. for the preceding year must file forms by June 15th. There are penalties for not filing your return by the deadline dates. Every March, the OISS sponsors a workshop for UNH international students and scholars on preparing your tax return. Make sure you are subscribed to the OISS e-mail distribution list. Check your e-mail for the date and location of the tax workshop and plan to attend!
What to File: Important IRS Forms
- 8843: "Statement for Exempt Individuals and Individuals with a Medical Condition." This one-page document must be completed and returned with the 1040NR and 1040NR-EZ. It verifies nonresident alien tax status.
- 1040NR: "U.S. Nonresident Alien Income Tax Return." The longer version of the return completed by many nonresidents. This form is distinct from the 1040, 1040A, or 1040EZ filed by residents for tax purposes. It is not interchangeable with those forms. The IRS publishes an instruction booklet to accompany the form; OR
- 1040NR-EZ: "U.S. Income Tax Return for the Certain Nonresident Aliens with No Dependents." A simplified version of the 1040NR. Most F-1, J-1, and M-1 students who are nonresidents may file the 1040NR-EZ. The IRS publishes an instruction booklet for this form.
- W-2: "Wage and Tax Statement". A form issued annually by employers (normally during the month of January). Copies of the W-2 must be filed with federal, state, and local tax returns.
The IRS provides information through free publications and a telephone
information line. The phone number for general tax information
is 1 800 829-1040 (ask for the Technical Division). To order any
of the federal publications or forms mentioned here contact the
IRS Tax Forms and Publications division at 1 800 829-3676. The
IRS has a World Wide site on the Internet from which it is possible
to obtain forms:
http://www.irs.gov/formspubs/index.html.
When to File: Important IRS Dates
April 15: The last day on which residents and nonresidents who
have earned wages from U.S. sources may file their U.S. federal
income-tax returns.
June 15: The last day on which nonresidents and their dependents
that have no wage income from U.S. sources may file their 1040NR-EZ
or 1040NR returns
Taxing Terms: A Glossary
Alien: A term used by the Internal Revenue Service to denote an
individual who is not a U.S. citizen.
Exempt Individual: A person not subject to the Substantial Presence
Test (see below), which determines whether and individual files
as a resident or nonresident. Many students incorrectly construe
the term to mean that are not required to file a tax return and/or
pay taxes.
Internal Revenue Service: Also known as the IRS, this is the federal
agency responsible for collecting federal income taxes and enforcing
tax reporting and collection laws. It is an agency of the U.S.
Treasury Department.
Nonimmigrant: An individual with a permanent residence abroad and
in the United States temporarily, as in the case of a foreign student.
Nonresident: An individual in the United States temporarily (usually
less than six years). Although required to file an annual federal
income tax return, nonresident aliens pay tax only on income from
U.S sources.
Resident: An individual who is a U.S. citizen, a U.S. permanent
resident, or a nonimmigrant that has been in the United States
sufficiently long to be considered a resident. Residency is determined
by the Substantial Presence Test (see below).
Social Security: A term used to describe an agency, a card, and
two types of tax. The Social Security Administration (SSA) is an
agency of the U.S. Department of Health and Human Services. The
card bears a unique nine-digit identification number and is issued
to qualified individuals primarily to determine eligibility for
social benefits earned through various forms of employment. The
number on the card is also used by the IRS for data collection
and record keeping. The taxes, known as FICA (Federal Insurance
Contribution Act) and Medicare are withheld by employers from workers'
wages and paid to federal government for redistribution to workers
after retirement. The FICA amount withheld from wages is 7.65 percent
of total earnings up to a certain salary level.
Substantial Presence Test: A formula devised by the Internal Revenue
Service to determine whether an alien is a resident or nonresident
for tax purposes. F, J, and M students do not use the test during
their first five calendar years in the United States. After that
time, individuals who spend 183 days a year or more in the United
States become "residents for tax purposes" for the year.
Tax Treaty: An agreement between the United States and another
country to determine how the country's nationals will be taxed
when temporarily in the United States. A treaty can confer certain
tax benefits. Tax treaties are very specific. Not all residents
of a tax-treaty will qualify for tax benefits.
Taxpayer Identification Number (TIN): Individuals who are not eligible
for a social Security number (routinely issued only to U.S. citizens,
U.S. permanent residents, and nonimmigrants authorized to work)
receive from the IRS a unique nine-digit number for tax purposes.
Withholding: Deduction of a given amount of an individual's salary
for purposes of meeting that individual's income-tax obligation.
Amounts are deducted by the employer and paid directly to the U.S.
Treasury on the individual's behalf.
Source: NAFSA INTERNATIONAL STUDENT HANDBOOK
Resources
Office of International Students & Scholars - UNH
Thompson Hall Room G15
Email: oiss@unh.edu
Phone: (603) 862-1288
Fax: (603) 862-0844
http://www.unh.edu/oiss
Leila Paje-Manalo, Director of OISS
Leila.Paje-Manalo@unh.edu
Phone: (603) 862-3491
John Deziel, International Scholar and Student Advisor
John.Deziel@unh.edu
Phone: (603) 862-0086
Cathy Spreeman, International Student and Scholar Advisor
Cathy.Spreeman@unh.edu
Phone: (603) 862-1508
Controller's Office - UNH
Payroll Office
1 Leavitt Lane
Email: payroll@unh.edu
Phone: (603) 862-1400
http://www.finadmin.unh.edu/index.html
Deborah Zarembo, Tax Director
Elizabeth DeMeritt House
Email: Deborah.Zarembo@unh.edu
Phone: (603) 862-1721
Human Resources - UNH
2 Leavitt Lane
Email:hrinfo@unh.edu
Phone: (603) 862-0500
http://www.unh.edu/hr/
UNH ID Cards
Students: Holloway Commons
Phone: (603) 862-2273
Scholars: Human Resources
Phone: (603) 862-0500
Internal Revenue Service (IRS)
80 Daniel Street
Portsmouth, NH 03801
Phone: IRS General Info: (800) 829-1040
Forms & Publications (800) 829-3676
Non-Resident Info (202) 874-1460
http://www.irs.gov
International Issue Specialist
Lowell G. Hancock
Federal Building, US Courthouse
2 South Main Street Room 395
Akron, Ohio 44308-1869
Email: Lhancock@prodigy.com
Phone: (216) 375-5421
Fax: (216) 375-5507
IRS Foreign Payments Division
960 L’Enfant Plaza South, SW
Washington, DC 20024
Phone: (202) 874-1800
Fax: (202) 874-1883
Private International Tax Consultants
Windstar Technologies
Email: info@windstar-tech.com
Phone: (800) 259-6398
http://www.windstar-tech.com/public/treaties.html
Social Security Administration
80 Daniel Street
Portsmouth, NH 03801
Phone: (603) 433-0716
General Information (800) 772-1213
http://www.ssa.gov
List of Form Links
SSA Form SS-5, Application for a Social Security Card, http://www.ssa.gov/online/ss-5.html
IRS Form W-7, Individual Taxpayer Identification Number, http://www.irs.gov/pub/irs-pdf/fw7.pdf
IRS Form W-4, Employee’s Withholding Allowance Certificate,
http://www.irs.gov/pub/irs-pdf/fw4.pdf
INS Form I-9, Employment Eligibility Verification, http://uscis.gov/graphics/formsfee/forms/i-9.htm
IRS Form 8233, Exemption From Withholding on Compensation, http://www.irs.gov/pub/irs-pdf/f8233.pdf.
IRS Form 1040NR-EZ, U.S. Income Tax Return for Nonresident Aliens,
http://www.irs.gov/pub/irs-pdf/f1040nre.pdf
IRS Form 1040NR, U.S. Nonresident Alien Income Tax Return, http://www.irs.gov/pub/irs-pdf/f1040nr.pdf
List of Publications Links
Publication 519, Tax Guide for Aliens, http://www.irs.gov/pub/irs-pdf/p519.pdf
Publication 901 for Tax Treaties, http://www.irs.gov/pub/irs-pdf/p901.pdf
