Foreign National Residency
Tax Treaty Application
All non-immigrants who receive payment from the University of Pittsburgh’s Payroll Department must complete a Foreign National Information Form (FNIF). This includes employees as well as grant recipients with Certificate job titles. The data provided is used to determine taxability based on an individual’s tax residency status and treaty eligibility. Once your information has been analyzed and treaty eligibility determined, an email notification will be sent to the email address you listed on your Foreign National Information Form. Continued...
Residency
Non-Immigrants are classified as follows for tax purposes: resident aliens and non-resident aliens.
Resident aliens pay federal, state and local wage taxes, FICA (Social Security and Medicare), and the local services tax to the municipality of their primary employer. In some cases a federal tax treaty between the U.S. and the non-immigrant's home country allows for an extension of treaty benefits for teachers, researchers, students and trainees. Local tax is paid to the municipality in which they are employed. Resident aliens do not pay school tax.
Non-resident aliens pay federal, state and local wage taxes, and the local services tax to the municipality of their primary employer.
In the case where a federal tax treaty exists between the United States and the non-immigrant's country of tax residence, a non-resident alien may be exempted from federal tax or pay a reduced rate. As with resident aliens, non-resident aliens pay the local wage tax to the municipality in which they are employed and they do not pay school tax.
Permanent Residents pay federal, state and local wage taxes, FICA (Social Security and Medicare). Local wage and school taxes are paid to the municipality in which they live. The local services tax is paid to the municipality of their primary employer.
More Information
For more information regarding taxation of foreign nationals, please visit the Office of International Services web site.
Resources
- Form W-4 U.S. Persons Only. Payroll prepares the W-4 for Non Resident
Aliens in accordance with special IRS withholding rules.
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