Non-resident aliens have different rules for payroll taxes than US citizens. Some countries have tax treaties with the US that may let them avoid some federal tax withholdings. Specifically, holders of F-1 and J-1 VISAs can be exempt from FICA/Medicare taxes and may benefit from treaty exemptions, which can vary in terms of taxable income thresholds.
This webinar will address employer obligations regarding payroll tax treatments of such workers, including necessary year-end forms for tax treaty exemptions and procedures when no treaty exists. Additionally, it will cover the types of payroll records that must be maintained, including timesheets and wage adjustments, as well as state-specific compliance considerations.
Why should you attend ?
The laws that apply to non-resident aliens who enter the US on an F-1 or J-1 VISA are generally unknown to employers. There are numerous varieties of VISAs, and each one has unique tax ramifications. All other employees must have payroll taxes withheld, but these two particular groups are exempt. When incorrect taxes are withheld from these workers, it may cause problems.
Traveling overseas to study and teach in the United States is becoming more and more common. Employers must know how to handle workers who may apply to work for their firm and be on the lookout for various VISA types. Since they are new to our nation, these workers are unaware of their rights and obligations. They look to the employer for guidance.
Additionally, tax treaties benefit both the employer and the employee. These workers are also exempt from or have some employer taxes waived. When the right paperwork is filled out and these people are treated correctly in terms of taxes, the employer may also save money.
Participants will learn:
• A fundamental comprehension of these two VISA categories
• Advice on which taxes to withhold and which they are exempt from.
• Which forms the employer and employee must fill out.
• Advice on tax treaties and how to approach these workers as an employer.
• How to submit paperwork at the conclusion of the fiscal year.
• Useful resources for obtaining the data required for tax treaties.
Area covered in the session:
• Variations among these VISA categories • What tax returns are these employee salaries included on?
• The appropriate paperwork to submit for exemptions under tax treaties
• Employee Tax Treatment
• Deadlines for filing tax forms
• Varying tax treatment based on the treaty's articles
Who should attend this:
* There will be time allowed for questions at the end of the presentations. (Live Session)
*Not able to attend the live session? Choose an On-Demand or Digital Download option to watch the session later.
Debbie Cash, CPP is a Manager of TLM Implementation at G&A Partners. She was formerly a Payroll Tax/Time and Attendance Specialist at Employer Advantage LLC. G&A Partners is a Professional Employer Organization (PEO) that offers payroll, human resources, benefits management, risk management, and accounting services for businesses and they recently acquired Employer Advantage LLC a former PEO. She has been with the organization since 2006.
Debbie earned an Associates Degree in Accounting from MSSU in 1985 and a Bachelors Degree in General Business from MSSU in 2006. She obtained her Certified Payroll Professional Certification in October 2006. She has 30+ years of experience processing payroll and payroll taxes for various different companies and professions.
Debbie worked as a Payroll Specialist at Missouri Southern State University from 1993 to March 2006. She attended the International Tax Conference in Wisconsin in 2005 and specialized in International Tax for Student Visa’s. She also worked for Joplin R-8 School District from 1990 to 1993.
