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Student Nonresident Aliens

Definition

A new student pay classification was implemented in April 2004 for all enrolled students who are nonresident aliens who hold any of the following foreign Visas: F, J, M or Q. Any student employee hired on campus who qualify as such, must be in job class code 1868.

Note:  Non-resident alien student assistants retain their 1868 job code always -- they are not bridged.

Working Requirements

  • As other student assistants, nonresident students must maintain a minimum unit of 6 units (undergraduate) or 4 units (graduate).
  • As other student assistants limit work hours to 20 hours a week or less when school is in session.
  • Nonresident alien student assistants must obtain a work permit from the Office of International Students Services and Programs. This work permit must be renewed each semester and presented to Payroll Services.

GLACIER Tax Compliance Notification Sheet

The Internal Revenue Services (IRS), the U.S. government tax authority, has issued strict regulations regarding the taxation and reporting of payments made to non-U.S. citizens. As a result, California State University, Fresno may be required to withhold U.S. income tax and file reports with the IRS in connection with payments by the university to employees who are not U.S. citizens or permanent resident aliens (i.e., green card holders) and who receive payment for services. In addition, the university is required to report any payment to the IRS. All individuals who are not citizens or permanent resident aliens of the United States are required to complete an Individual Record using the GLACIER Online Tax Compliance System.

What types of taxes may be deducted from my paycheck?

The income received by NRA employees is is considered U.S. source income and is taxed according to U.S. tax laws. Generally there are four types of taxes withheld from your paycheck:

  • Social Security Tax
  • Medicare (FICA)
    F, J, M, and Q visa holders are exempt from FICA during their "exempt" years.
  • Federal Income Tax
  • State Income Tax

How is U.S. source income reported?

A 1042-S is an information return used to report U.S. source income paid to a nonresident alien subject to regulations under sections 1441 and 1442. Employee compensation paid to a nonresident alien with tax withholding under a tax treaty is reported on a 1042-S. Employee compensation paid to a nonresident alien without a tax treaty is reported on a W-2. All non-employee compensation payments made to a nonresident alien (independent contractor payments, honoraria, royalties, awards) and non-service, non-qualified scholarships and fellowship grants to the extent includable in U.S. source income are reported on 1042-S.