Live Webinar

90-minute live streaming program
  • June 7
  • 1:00 - 2:30 pm EST

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

June 7

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.

Learning Objectives

  • You will be able to discuss two types of visas.
  • You will be able to explain what taxes they are exempt from and what to withhold.
  • You will be able to identify what forms should be completed by the employee and employer.
  • You will be able to recognize how to treat these employees for payroll tax purposes.

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Why Lorman?

Over 35 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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More Program Information

Why Lorman?

Over 35 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

Live Webinar Registration

  • AIPB 1.5
     
  • This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • CPP/FPC (Pending)
     
  • This seminar has been submitted to APA for RCH approval. PLEASE NOTE: To receive credit through the American Payroll Association if approved, you MUST use the streaming option and enable (and complete) the required progress checks.
     
  • HR Certification Institute 1.5
     
  • This program has been approved for 1.5 (General) recertification credit hours toward aPHR(TM), aPHRi(TM), PHR®, PHRca®, SPHR®, GPHR®, PHRi(TM) and SPHRi(TM)recertification through HR Certification Institute® (HRCI®). For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.
     
  • SHRM 1.5
     
  • Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.5 PDC(s) for the SHRM-CP or SHRM-SCP.
     
  • CPE 1.8 including Taxes 1.8
     
  • Lorman Education Services 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 web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 1.8 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for human resource managers, payroll managers, benefit administrators, accountants, CFOs, controllers, business and office managers, presidents, vice presidents, bookkeepers, and owners.

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Why Lorman?

Over 35 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

  • Business Analyst-Implementation at G&A Partners
  • 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
  • Has been with the organization since 2006
  • Certified Payroll Professional Certification in October 2006
  • 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 in 2005 and specialized in International Tax for Student Visa’s
  • Worked for Joplin R-8 School District from 1990 to 1993
  • Bachelor’s degree in general business, MSSU; associate’s degree in Accounting, MSSU
  • Can be contacted at [email protected] or 417-782-3909 ext 148
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Why Lorman?

Over 35 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.

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Product ID: 409855
Published 2022
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