Foreign Nationals Taxation

 

The following information is intended for Foreign Nationals who are receiving some form of compensation from the University. Foreign Nationals are people coming to, or living in, the United States who are not naturalized citizens.

An individual assessment must be made by the University Payroll Department to determine if a foreign national is a resident alien or a nonresident alien for tax purposes.

Resident aliens, who meet either the green card test or the substantial presence test, are paid and taxed in the same way as a citizen of the United States.

Nonresident aliens are not taxed in the same way as US citizens. They are taxed depending on their reason for being in the United States. This reason determines the process for how they are entered into the NC State University payroll system.

For a reference guide regarding whether you can pay someone at NC State in a non-immigrant visa classification, please refer to the Visa and Payment Chart. This chart is meant to be a quick reference for initial consultation only and does not cover all possible scenarios. For additional information and guidance regarding payment of foreign nationals, please contact the International Employment Manager or the Foreign National Tax Specialist.

For general tax information see the links below:

If you are 1) a foreign national, 2) a payroll coordinator / human resources representative in a department, or 3) the foreign national tax specialist in the University’s Payroll Office, the choices listed below will assist you in the actions needed to determine taxation of payment.

Select a Process for Taxation of Payment:

• Teacher/ Researcher
• Post-doctoral Employee
• Student – Graduate Assistantship
• Student – Graduate Fellowship
• Student – Athletic Scholarship
• Student – Temporary Employee
• Non-Student Temporary Employee
• Honorarium
• Trainee
• Camp Counselor