|Payments to Non Residents Aliens(non-Payroll)|
|Frequently Asked Questions|
|To Learn More|
|1042S Tax Forms|
A “resident alien” is any individual who has been granted legal residency in the United States and has been issued a “green card.” Resident aliens are treated as U.S. citizens for tax purposes and must complete the tax forms required of U.S. citizens (i.e., W9 Form). Payments to resident aliens are typically not taxed at the point of payment but are reported to the individual and the IRS at the end of the calendar year on Form 1099.
A “non-resident alien” or NRA is a citizen of another country who has not been granted permanent residency in the United States. Such individuals are temporarily present in the United States and their ability to receive payment is often predicated by their visa status. Various forms are required before payment can be made. As a general rule, payments made to non-resident aliens are subject to a 30% withholding unless the tax rate is reduced or eliminated by the presence of a tax treaty. For information on tax treaties individuals should obtain IRS Publication 901 (http://www.irs.gov/pub/irs-pdf/p901.pdf) or contact Tufts Support Services at 627-7000 or via email at email@example.com.
All individuals receiving payment from Tufts for services rendered MUST have a US tax identification number (social security number or ITIN – Individual Taxpayer Identification Number). The only exceptions to this rule are non-resident aliens who provide their services wholly outside of the US.
- Alien Payment Form
- Tax treaty form 8233 (if applicable) – see tax treaty table
- Payment form (requisition, check voucher, etc)
Some of the pdf forms have fill in capability. To use these forms, Adobe® Acrobat Reader 7.0 is required.
To get the latest version click here.
Other IRS forms can be downloaded at: http://www.irs.gov/formspubs/lists/0,,id=97817,00.html
In order to receive payment, the NRA must have entered the US on a proper working visa sponsored by Tufts University. A proper working visa sponsored by Tufts implies an employee-employer relationship therefore payments to such individuals must be processed through Payroll. Visitors present on a “B” visa can receive payment provided certain requirements are met as detailed on the B1 Attestation Form. For your assistance, the following chart lists the visa types most commonly encountered at Tufts and describes any employment restrictions that they carry.
|Visa Type||Description||Payment Source||Employment Restrictions|
|A1/A2||Foreign Diplomatic Personnel||N/A||Can only be employed by a foreign government entity.|
|B-1||Visitor for Business||A/P||Not permitted to be employed in US. Can receive an honorarium payment provided certain conditions are met (see B1/B2 Attestation Form for details).|
|B-2||Visitor for Tourism||A/P||Not permitted to be employed in US. Can receive an honorarium payment provided certain conditions are met (see B1/B2 Attestation Form for details).|
|F-1||Student||Service Center||May be employed on campus by Tufts. Employment is restricted to 20 hours per week during academic year.|
|H1-B||Temporary Worker in a Specialty Occupation||Service Center||Employment permitted only for sponsoring institution. Individual is paid through the Payroll system and will be subject to FICA taxes.|
|J-1||Exchange Visitor (Student)||Service Center||May be employed on campus by Tufts. Employment is restricted to 20 hours per week during academic year.|
|J-1||Exchange Visitor (Scholar)||Service Center||May only be employed by sponsoring institution.|
|O-1||Person of Extraordinary Ability||Service Center||May only be employed or compensated by the petitioning agency through whom the status was obtained.|
|TN||Trade NAFTA (citizens of Canada or Mexico)||Service Center||May only be employed or compensated by the petitioning agency.|
Please remember that in order to receive payment from Tufts all non-resident aliens regardless of visa type, must have a social security number or Individual Taxpayer Identification Number (ITIN). The only exception is for NRA’s who perform their services wholly outside of the US. Requests to pay an NRA through the Accounts Payable system (non-employment) must also contain a completed W8-BEN form and Alien Payment Form. Individuals present in the United States on a B1 or B2 visa must also complete the B1/B2 Attestation form.
More information can be found on the Tufts International Office web-site:: http://ase.tufts.edu/icenter/currentTaxesPay.htm
A complete listing of IRS Tax Forms and Publications can be found at: http://www.irs.gov/formspubs/index.html
Each year Tufts is required to report certain payments made to Non Resident Aliens on a 1042S form to the IRS. Forms are normally mailed by January 31 for prior year payments.
Forms are mailed to the permanent address listed on the Alien Payment Form at the time of payment. If you need a copy of your form, please e-mail TSS@tufts.edu
If you were employed by Tufts and paid through Payroll you need to contact the TSS@tufts.edu for a copy of your form.
Visit the International Center web-site for additional information about filing a tax return with the IRS.