Foreign National Forms Matrix
Non-Compensatory Payroll

 

FORMS REQUIRED FOR NON-COMPENSATORY RECIPIENTS
		NONCOMENSATORY FORM	FNIF	W8BEN
CITIZENSHIP STATUS FOR TAX PURPOSES	PERMANENT RESIDENT (GREEN CARD HOLDER)	X	-----	-----
	NONRESIDENT FOR TAX PURPOSES (HAS NOT MET SPT)	X	1	2,3
	RESIDENT FOR TAX PURPOSES ( HAS MET SPT)	X	1	2,3

1. FNIF must be completed by the student. Upon completion, the student should schedule an appointment with the International Office for visa certification.
2. Form W8BEN must be completed by recipient in order to invoke tax treaty benefits.
3. Recipients who are not eligible for tax treaty benefits are subject to federal and state tax withholding. F and J student visa holders are taxed at 14% for Federal and 6% for State tax. All other visa holders are taxed at 30% for Federal and 6% for State tax.
4. Residents for tax purposes are not restricted to specific withholding requirements.