International Employees Meeting with Non- Resident Alien Tax Specialist

Information the NRA Should Have Before Meeting the Tax Specialist

Before setting up a meeting with the NRA Tax Specialist in the Controllers Office, the NRA needs to have the appropriate forms and information available.

• A completed original of the Emory University Individual Residency Questionnaire from the Windstar Technologies system.
• Social Security Number
• Passport
• Tax forms from the Internal Revenue Service and Georgia Department of Revenue websites.
• Form IAP-66 (if a J-1 Visa holder), or Form I-20 (if a F-1 Visa holder), or Form I-94 (if an H1-B or TN Visa holder)
• Form W-8BEN (Certificate of Foreign Status of Beneficial Owner of U. S. Tax Withholding (if applicable)

NRA Schedules a Meeting

The NRA should contact the Non-Resident Alien Tax Specialist to set up a meeting.

Non-Resident Alien Tax Specialist
Administration Building
Room 305

(404) 727-7889 or
(404) 727-6080

Steps Taken by the NRA Tax Specialist at the Meeting

• 1. Review Emory University Individual Residency Questionnaire.
• 2. Determine residency status.
• 3. Determine FICA status.
• 4. Review income tax treaty benefits.
  • Complete treaty exemption forms.
    
    If the NRA is from a country that has a treaty agreement with the U.S. for the specific income type; Form G-4, State of Georgia Employee's Withholding Allowance Certificate, Form 8233, Exemption From Withholding on Compensation for Services or Form W-9, Request for Taxpayer Identification Number and Certification, with a related statement used to claim a tax treaty-based exemption from federal and state tax withholding on income received for personal services are completed.
    
    Exception: Countries with a Retroactive Clause – Discuss with individual the consequences of exceeding time or dollar limit.
    
• Complete non-exempt forms.
  
  If the NRA is from a country that does not have a treaty with the U.S., Forms W-4 and G-4 need to be completed. The filing status must indicate single with one allowance plus an additional $15.30 bi-weekly or $33.10 monthly rate.
  
  Exception: Nonresident aliens who are citizens of American Samoa, Canada, Korea, Japan, Mexico, the Northern Mariana Islands, and students from India may, in certain cases, be permitted to claim an additional withholding allowance for their spouse and dependents.
• 5.Photocopy immigration documents and passport for Emory's file.
• 6.Photocopy tax forms for employee.
• 7. Photocopy treaty exemption forms for employee and Emory’s file. Send original Form 8233 and its related statement to the IRS.
• 8. Address any other issues or concerns.
• 9. Enter NRA's tax information into Emory HR Web if initial setup has been processed by Data Services (Employee Tax Data Panel for treaty (or no treaty benefits) and Emory Use for Medicare and Social Security status).
• 10. Fax NRA Pay Group to the Data Services every Friday. Additional pay groups submitted as information becomes available before each payroll run.

Emory University Data Services

Hours of Operation: Monday through Friday from 8:00 a.m. to 5:00 p.m.
1599 Clifton Road, NE
Atlanta, GA 30322
(404) 727-6066
(404) 727-0227
(404) 727-7563
(404) 712-9274