Tips & Definitions for Non U.S. Employees

Tips for New and Returning Non-U.S. Citizens

1. Definitions:

If your immigration status is J-1 (Student or Scholar), H1B, or F-1 Faculty and you are going to be employed at WSU and you are not a resident alien for tax purposes or you are eligible to receive scholarship or fellowship payments which exceed the cost of tuition, you should have your tax status reviewed at least once a calendar year in Payroll Services. You should have a Social Security Number prior to review. This includes any international research assistants and teaching assistants.

If you had a tax analysis performed by Payroll Services and your work authorization or appointment is extended then please provide either a new DS-2019 form, if F-1 or J-1 immigration status, or an I-797 form if immigration status of H-1B to Payroll Services and request a new tax analysis by contacting payroll@wsu.edu.

2. Social Security Number:

You should have a Social Security Number prior to having your tax status reviewed. During orientation with your international student advisor, please ask about procedures for obtaining a social security card. To apply for a number review these steps at sscardapppointers.htm To learn more about how to apply for a number check out this link: https://www.ssa.gov/ssnumber/

3. Complete the Tax Determination Questionnaire:

Complete the Questionnaire found at this internet address: TaxDeterminationQuestionnaire.pdf You may complete the form in .pdf format online and then print it or you may print it and then complete the form. Your answers are very important in determining your proper income tax status on US income.

4. Tax Status Review:

Email a note to payroll@wsu.edu that you are faxing (509) 335-1472 or intercampus mailing copies of your immigration documents, passport and original Tax Determination Questionnaire for review and action. See this link for the documents you should copy: payroll/nonUS/Contact.htm. If a tax treaty is found that applies to your situation, forms will be printed and you will be notified by email of the results of this review.

5. Scholarships and Fellowships:

If you think you will receive a scholarship or fellowship payment which exceeds the mandatory cost of tuition and fees at WSU this amount may be taxable at 14% and is reportable to the Internal Review Service on a 1042S form.

6. Annual Tax Reporting:

If you are employed at WSU your wages and compensation will be provided to you on a form W2. If any of your wages and compensation were exempt due to tax treaty you will receive a form 1042S by March 15th. It is very important that you use both forms when completing your annual income tax form 1040NR or 1040NR-EZ. Taxes are complicated for both US citizens and non-US citizens. It is your responsibility to complete the forms timely. In the meantime, our website has a lot of information and links to other sites for more information. (WSU employees cannot complete your tax returns for you). nonUS.htm

7. Direct Deposit:

Don’t lose your paycheck in the US Postal Service. Sign up to have your WSU paycheck go directly into your bank account. See enrollment procedures and download the enrollment form at this site: directdep.htm To have Direct Deposit for your Student Financial Aid Account go to this link for enrollment procedures and to download the enrollment form direct-deposit.

8. Address Changes:

Use this link to maintain your address and telephone numbers: https://portal.wsu.edu/

9. Research or Teaching Assistant Graduate Students on Appointment:

You may enroll in payroll deduction for your tuition, student recreation fee and health and wellness fees so that an amount is deducted from your future paychecks without being charged any late fees. See link below for procedures. If you are off the Pullman campus, email payroll.services@wsu.edu for payroll deduction form and include your fax number.
payroll.wsu.edu/gradpayded.htm