• 2023 1042S forms were mailed Tuesday, 2/6/24… unless you received an e-mail to pick up your tax document in Payroll Services because you have a foreign mailing address on file.  Any un-mailed 1042S forms not picked up by March 12^th will be mailed to the foreign address on file. 

• Do I have to file taxes?

• Special withholding rules apply to wages paid to Foreign Nationals who are Nonresidents.

Form 1040 NR for Federal Tax Reporting

• Instructions

 Note: For tax 2020 and later, you will no longer use Form 1040-NR-EZ, but instead use Form 1040-NR.

Form 763 for State Tax Reporting

• Instructions

• Can we hire an international employee?
  Definitely YES! Just be aware that there are steps you must take in processing the hiring of this individual.

• What are these steps?
  

  • Complete their new hire paperwork (i.e. e-PAR, Position Description, Employee Information Form, Section 1 of the I9 form, and retain a copy of their Social Security Card).

  • If the individual does not have a Social Security Card, please give them the Social Security Administration Employment Verification Form. This form must be signed by someone in the Center for Global Engagement. Once the verification form is signed, they must go to Social Security Administration to obtain a Social Security Card.

  • Section 2 of the I9 form must be completed with Student Employment. The individual will receive an email from studentjobs@jmu.edu with instructions to set up an appointment with Student Employment, the location of the appointment and what to bring.

  • Once the I-9 form is complete, Student Employment will instruct the individual to contact Sherry Willis in Payroll Services (568-8034) for a tax analysis. Sherry will ensure that all tax related forms are completed and accurately submitted to the correct international or governmental agency.

NOTE: All F-1 visa holders are limited to on-campus work and their cumulative work on campus must not exceed 20 hours per week while school is in session, per requirements of the Department of Homeland Security which governs their status in the U.S.  Failure to follow this regulation will result in termination of the students’ immigration status.  If a F-1 student needs to engage in off-campus employment, please have the student contact the International Student and Scholar Services staff at isss@jmu.edu before accepting employment.

The IRS has special withholding rules for non-residents. Whether you are a nonresident employee for tax purposes depends upon the results of the 183-day residency formula as determined by the International Tax Navigator using your immigration status/history and U.S. days. The goal of the new rules is to provide withholding on wages that more closely approximates your income tax liability. The new rules accomplish this with new Form W-4 and special payroll computations for withholding on wages.  When completing Form W-4 under the new form rules, a nonresident employee must:

1. Check the "Single" or “Married filing separately” box in Step 1(c), regardless of actual marital status.
2. Write "Nonresident Alien" or "NRA" in the space below Step 4(c)
3. DO NOT claim "Exempt" from withholding in the space below Step 4(c).
4. Sign/Date in Step 5

Steps 2-4 may be applicable… Please reference IRS Notice 1392.

Nonresident employees are not required to request an additional withholding amount, but they can choose to have an additional amount withheld using Step 4(c).

Nonresident employees may be exempt from tax or the withholding of tax. Even if no tax treaty exists to exempt the NRA from withholding federal and state taxes, the NRA may still qualify for the FICA tax exemption. It is strongly recommended that the hiring department have the NRA complete a Foreign National Information Questionnaire and contact Payroll Services for a tax analysis. Payroll Services will see that all tax related forms are completed accurately and submitted to the correct international or governmental agency.

NOTE: The new tax rules/additional income adjustment does not apply to students and business apprentices from India.

Do I have to file taxes?

YES! All F-1 and J-1 visa holders are required to complete and send at least one tax form to the Internal Revenue Service each year (whether or not you earned income in the U.S.). April 15 is the deadline by which you need to send your tax form(s) each year that you are studying in the U.S.

Make sure to refer yourself to the Filing Taxes section of CGE's webpage.

What if I did not receive my W-2/1042S Form?

Follow this link to our W2 Information Page page for instructions on what to do next.