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

Learn how to manage payroll taxes for employees that hold F-1 and J-1 VISA.

Payroll taxes for non-resident aliens are different than taxes for U.S. citizens. Many countries have tax treaties with the U.S. which allow non-resident aliens an exemption from 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 U.S. 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 U.S. 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 and J-1 visa holders are both exempt from FICA/Medicare tax if they become employed for personal services while in the U.S. They may also be exempt from federal tax withholding if their country has a tax treaty with the U.S. Some treaties exempt all wages from tax and others have specific dollar limits that can be earned before they are subject to taxes. This course will review what employers need to know about managing payroll taxes for these employees, what forms they need to complete to receive a tax treaty exemption, the specific forms that must be filed at the end of the year, and what to do if there is not a tax treaty in their country.

91 minutes
Course Exam
Certificate of Completion
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Why Lorman?

Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Understanding the Visa and OPT

  • F-1 Visa
  • OPT - Optional Practical Training
  • J-1 Visa
  • I-94

Federal Tax Treatment

  • FICA/Medicare and FUTA Exemption
  • Tax Treaty
  • Form 8233
  • W-4
  • Calculating Non-Resident Tax

Year-End Reporting

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

Helpful Publications and Websites

  • Publication 15
  • Publication 15-T
  • Publication 515
  • Publication 519
  • Publication 901
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Why Lorman?

Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on June 7, 2022.

Call 1-866-352-9540 for further credit information.

No Credit Available

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Debbie Cash, CPP

Debbie Cash, CPP

G&A Partners

  • Manager of TLM Implementation at G&A Partners
  • Began working for the organization in 2006 as a Payroll Tax Specialist and Time and Attendance Specialist
  • Promoted to Time/Labor Manager in 2021
  • 30+ years of experience processing payroll and payroll taxes for various different companies and professions
  • Worked as a Payroll Specialist at Missouri Southern State University from 1993 to March 2006
  • Attended the International Tax Conference in Wisconsin and specialized in international tax for student visas
  • Worked for Joplin R-8 School District processing payroll from 1990 to 1993
  • Associate degree in accounting from MSSU in 1985 and a Bachelor's Degree in General Business from MSSU in 2006
  • Can be contacted at [email protected] or 417-782-3909, ext. 148
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Why Lorman?

Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman

All of your training, right here at Lorman.

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Product ID: 409855
Published 2022
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