Payments to Foreign Nationals. March 9, 2015
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1 Payments to Foreign Nationals March 9, 2015
2 Workshop Presenters Kelly Sellers University Payroll and Benefits Assistant Payroll Manager Kami Van Bellehem University Payroll and Benefits Payroll Specialist Contact by 2
3 Please Turn off cell phones Avoid side conversations Sign the attendance roster Please hold questions until designated slides Complete the evaluation at the end of the workshop 3
4 Workshop Objectives Determining Eligibility Submitting Payment Requests Taxation of Payments 4
5 Payment Eligibility Two factors: 1. Entry status 2. Type of payment 5
6 Finding the Payment Eligibility Grid 6
7 7
8 Types of Payments Type of Payment Employment/Recurring Fellowships Independent Contractor - Including Honoraria Royalty Awards/Prizes/Human Subject Payments Other Income Qualified Scholarships/Fellowships (non-recurring) Non Qualified Scholarships/Fellowships (non-recurring) Travel Reimbursements under Accountable Plan Submission HRFE/Payroll FN Payment e-form FN Payment e-form FN Payment e-form FN Payment e-form SAR (UIC)/DAWS (UIUC) SAR TEM system 8
9 Submitting Payment Requests Abbreviation FN Payment e-form SAR DAWS TEM Full Name Foreign National Payment e-form (FNPeF) Student Account Payment Request Form Departmental Award Web System (UIUC only) Travel & Expense Management system 9
10 Employment/ Recurring Fellowship Payments HR Front End (HRFE) Payroll System Tax Status Review Appointment 10
11 Taxpayer Identification Numbers Type of Number Social Security Number (SSN) Issued by Social Security Administration Required for employment Individual Taxpayer Identification Number (ITIN) Temporary Control Number (TCN) Issued by Internal Revenue Service SSN ineligible Application Form W-7 Issued by University of Illinois Required for employment setup in system 11
12 Temporary Control Numbers Employee Type Method of TCN Issue Student Non-Student On the Notice of Acceptance (NOA) Request from the icard ID office UIC Office of International Services (OIS) UIUC University Payroll & Benefits (UPB) UIS Office of International Services (OIS) 12
13 Tax Status Review Appointment FN: SSN / ITIN Application FN: TCN Received Unit: HRFE / Banner verified Bring SSN or receipt! FN: Schedule Appointment with UPB 13
14 Tax Status Review Appointment 14
15 Questions? 15
16 FN Payment e-form Payments Type of Payment Employment/Recurring Fellowships Independent Contractor - Including Honoraria Royalty Awards/Prizes/Human Subject Payments Other Income Qualified Scholarships/Fellowships (non-recurring) Non Qualified Scholarships/Fellowships (nonrecurring) Travel Reimbursements under Accountable Plan Submission HRFE/Payroll FN Payment e-form FN Payment e-form FN Payment e-form FN Payment e-form SAR (UIC)/DAWS (UIUC) SAR TEM system 16
17 FNPeF Payments Employer controls result, not method of work Independent Contractor Professional and Artistic Services (P&A) Contract Other documentation 17
18 FNPeF Payments Appreciation payment under $5,000 Honorarium Not to avoid procedures for paying a consultant Not to pay an employee Request for Honorarium form Not as a reimbursement for undocumented expenses 18
19 FNPeF Payments Copyrights Patents Permissions Documents Royalty Taxation variables Source Tax treaty 19
20 FNPeF Payments Recognition of Achievement Documents Awards Prizes Taxation variables 20
21 FNPeF Payments Research Subject Documents Human Subject 21
22 FNPeF Payments Documents Insurance Rent Other Income Medical Bills Door Prizes 22
23 FNPeF 23
24 Submit FNPeF Complete form Submit with proper documentation Fax documentation to
25 25
26 26
27 Questions? 27
28 SAR/DAWS Payments Type of Payment Employment/Recurring Fellowships Independent Contractor - Including Honoraria Royalty Awards/Prizes/Human Subject Payments Other Income Qualified Scholarships/Fellowships (non-recurring) Non Qualified Scholarships/Fellowships (nonrecurring) Travel Reimbursements under Accountable Plan Submission HRFE/Payroll FN Payment e-form FN Payment e-form FN Payment e-form FN Payment e-form SAR (UIC)/DAWS (UIUC) SAR TEM system 28
29 SAR/DAWS Payments Non-taxable tuition, fees, education materials Qualified Scholarships Exceptions Qualified Scholarships Urbana: DAWS Non UI students: FN e-form 10 or more same C-FOAP: Financial Aid Office 29
30 SAR/DAWS Payments Qualified Fellowships Study or research Qualified Fellowship See OBFS Website 30
31 SAR/DAWS Payments Non-Qualified Scholarship or Taxable indirect educational expenses Fellowship Non- Qualified Scholarship or Fellowship Taxation Variables Treaty Source Visa 31
32 Before Submitting Determine correct payment option Scholarship and Fellowship Payments to Nonresident Alien Students Determination, Checklist and Examples Determine source Foreign Source Income Chart 32
33 Submit Student Account Payment Complete form Request Form (SAR) DAWS for UIUC qualified scholarships FN Payment e-form for non-ui student 33
34 34
35 35
36 Questions? 36
37 Travel Reimbursement Payments Type of Payment Employment/Recurring Fellowships Independent Contractor - Including Honoraria Royalty Awards/Prizes/Human Subject Payments Other Income Qualified Scholarships/Fellowships (non-recurring) Non Qualified Scholarships/Fellowships (nonrecurring) Travel Reimbursements under Accountable Plan Submission HRFE/Payroll FN Payment e-form FN Payment e-form FN Payment e-form FN Payment e-form SAR (UIC)/DAWS (UIUC) SAR TEM system 37
38 On behalf of the University Hotel, meals, transportation Travel & Expense Reimbursement Business purpose, receipts 38
39 39
40 TEM System User Grid User Use System Employee Student Accountable Plan reimbursement Accountable Plan reimbursement TEM TEM (with Tax Reporting and Withholding Checklist for Foreign National Reimbursements) Non- Employee Study-related reimbursement Reimbursement SAR TEM 40
41 TEM Resource Page Job Aids Recorded Webinars Course Registration Policy Links Announcements TEM Questions? 41
42 Payment Receipt Payment Submission HRFE/Payroll FN Payment e-form SAR DAWS TEM Payment Delivery Direct deposit Direct deposit/paper check Student Account credit Student Account credit Direct deposit/paper check 42
43 Questions? 43
44 Taxation Individual s Tax Residency Status Type of Payment Taxation Source of Payment Tax Treaty 44
45 Individual s Tax Residency Status Resident Alien (RA) Nonresident Alien (NRA) 45
46 RA vs NRA Differences RA NRA Taxation Same as U.S. citizen Varies FICA Source Withheld Pays U.S. taxes regardless of source May qualify for exemption Pays U.S. taxes only on U.S. sourced income Tax Treaty Not applicable (usually) Treaty eligible 46
47 Substantial Presence Test 31-day test 183-day test 47
48 Day Count All days present in the U.S. during the current calendar year Days present in the U.S. during 1st preceding calendar year Days present in the U.S. during 2nd preceding calendar year Total number of countable days Formula x 1 = (A) x 1/3 = (B) x 1/6 = (C) (A) + (B) + (C) = (D) 48
49 John Doe entered the U.S. on August 3, He was present in the U.S. for 300 days in 2014 and 100 days in Day Count All days present in the U.S. during the current calendar year Days present in the U.S. during 1st preceding calendar year Days present in the U.S. during 2nd preceding calendar year Total number of countable days Formula 100 x 1 = (A) 300 x 1/3 = (B) x 1/6 = (C) (A) + (B) + (C) = 225 (D) Less than 183 = NRA Equal to or More than 183 = RA Therefore, John Doe is a RA for
50 Days of Presence Exemptions F-1 or J-1 students exempt 5 years J-1 non-students exempt 2 years 50
51 Individual s Tax Residency Status Type of Payment Taxation Source of Payment Tax Treaty 51
52 Withholding Type of Payment Withholding Report Employment Graduated W-2 Recurring Fellowships Non-Qualified Scholarships/ Non-recurring Fellowships 30% except for F, J, M reduced rate 14% 30% except for F, J, M reduced rate 14% 1042-S 1042-S Independent Services/Honorariums 30% 1042-S Royalty 30% 1042-S Awards/Prizes/Human Subject Payments 30% 1042-S Other Income 30% 1042-S Qualified Scholarships/ Non-recurring Fellowships Travel Reimbursements (Under Accountable Plan) None None None None 52
53 Individual s Tax Residency Status Type of Payment Taxation Source of Payment Tax Treaty 53
54 Source of Payment U.S. sourced Foreign sourced 54
55 Identifying Source by Payment Type Type of Income Independent Personal Services Royalties Patents, Copyrights, etc. Royalties Natural Resources Scholarship and Fellowship Grants Prizes and Awards Source Determined By Where services are performed Where property is used Where property is located Generally, residence of payor* Where activities are performed 55
56 Individual s Tax Residency Status Type of Payment Taxation Source of Payment Tax Treaty 56
57 Tax Treaty A taxation agreement Defines tax treatment Identifies taxation for each payment type For nonresident aliens 57
58 Department s Role Help complete and submit required forms and documents Assist University of Illinois compliance 58
59 Assistance Information Campus Contact Immigration information Pay-related information Urbana- Champaign Chicago Springfield ALL International Student & Scholar Services Office of International Services Office of International Student Services University Payroll & Benefits (UPB) Foreign National Service Center 59
60 Helpful Links Policy Manual Section 17 Policy Manual Section 18.2 IRS Service Locations Outside the US US Embassy Locations 60
61 Helpful IRS Publications IRS Forms and Publications TAX-FORM ( ) Publication Publication 515 Publication 519 Publication 901 Description Withholding of Tax on Nonresident Aliens and Foreign Corporations U.S. Tax Guide for Aliens U.S. Tax Treaties 61
62 Forms Form Links Tax Status Review Appointment Registration FN Payment e-form SAR Form TEM Resources 62
63 Questions? 63
64 Thank you! 64
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