Payroll Tax for Non-Resident F-1 & J-1 VISA Holders

Duration: 60 minutes

Speaker: Debbie Cash, CPP

CREDITS:

Available On-Demand

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ABOUT THE EVENT

Payroll Taxes for Non-Resident Aliens is different than taxes for US Citizens. Many countries have tax treaties with the United States which allows Non-Resident aliens an exemption from either all or part of Federal tax withholdings. Different types of VISA Holders get certain exemptions from Federal Tax and FICA/Medicare tax.

An F-1 VISA is specifically for Full-time Students who come to the US to study at an accredited college or university. These students can also apply for Optional Practical Training (OPT) in their major field of study which allows them to remain in the US for an extended period of time after they have completed their studies. A J-1 VISA is similar to an F-1 VISA but is for Teachers and Researchers in a specific field of study for a specific amount of time.

The F-1 & J-1 VISA holders are both exempt from FICA/Medicare tax if they become employed for personal services while in the US. They may also be exempt from Federal Tax withholding if their country has a Tax Treaty with the US. Some treaties exempt all wages from tax and others have specific dollar limits that can be earned before they are subject to taxes.

This webinar will go over what Employers need to know on how to treat these employees for payroll tax purposes. What forms they need to complete to receive a tax treaty exemption and the specific forms that must be filed at Year-End. Also what to do if there is not a tax treaty in their country.

Areas Covered:

I. Understanding the VISA and OPT

F-1 VISA
OPT-Optional Practical Training
J-1 VISA
I-94

II. Federal Tax Treatment

FICA/Medicare & FUTA Exemption
Tax Treaty
Form 8233
W-4
Calculating Non-Resident tax

III. Year-End Reporting

Form 1042-S
Form 1042 and 1042-T
Form 941

IV. Helpful Publications and Websites

Publication 15
Publication 15-T
Publication 515
Publication 519
Publication 901

Learning Objectives:

Basic understanding of these 2 types of VISA’s.
Guidance on what taxes they are exempt from and what to withhold.
What forms should be completed by the employee and employer.
Guidance for you as an Employer on tax treaties and treatment of these employees.

Who Should Attend:

Payroll Executives/ Managers/ Administrators/ Professionals/ Practitioners/ Entry Level Personnel
Human Resources Executives/ Managers/Administrators
Accounting Personnel
Business Owners/ Executive Officers/ Operations and Departmental Managers
Lawmakers
Attorneys/ Legal Professionals
Any individual or entity that must deal with the complexities and requirements of Payroll compliance issues

Speaker(s)

Debbie Cash, CPP

Debbie Cash, CPP is a Manager of TLM Implementation at G&A Partners. G&A Partners is a Professional Employer Organization (PEO) that offers payroll, human resources, benefits management, risk management, and accounting services for businesses. G&A Partners acquired Employer Advantage LLC (PEO) in February 2022. Debbie began working for the organization in 2006 as a Payroll Tax Specialist and Time and Attendance Specialist. She was promoted to Time/Labor Manager in 2021.

CEUs

The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Credits: 1.0

Compliance Prime is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for PDC(s) for the SHRM-CP or SHRM-SCP. For more information about certification or recertification, please visit www.shrmcertification.org

Credits: 1.0

Compliance Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org.

Credits: 1.0

Credits: 1.0

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