Non-Resident Alien Fellowship/Scholarship Payments and Taxes Monthly Reporting Process. Service Request 16938
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1 Non-Resident Alien Fellowship/Scholarship Payments and Taxes Monthly Reporting Process Service Request University of California Office of the President Payroll Coordination and Tax Services Revised December 15, 2004
2 Non-Resident Alien Fellowship/Scholarship Payments and Taxes Monthly Reporting Process Background The Internal Revenue Service (IRS) does not require the University to withhold federal taxes on or report to IRS Fellowship and Scholarship income for Postdoctoral Scholars who are Citizens or Resident Aliens of the United States. 1 However, the IRS requires that the University tax Non- Resident Alien (NRA) Postdoc-Fellows at flat percentages based upon their visa types. 2 The Payroll/Personnel System (PPS) modifications 3 to accommodate the Postdoctoral Scholar Benefits Plan (PSBP) added the function to withhold taxes by flat percentages based upon visa types. The PPS does not include a systematic process to determine whether the NRA with a fellowship has paid the correct federal withholding tax. Secondarily, prior to the PPS modifications to accommodate the PSBP on the Employee Data Base (EDB), the PPS included the Fellowship/Scholarship grosses in the Federal Withholding Gross fields, making the Fellowship/Scholarship grosses indistinguishable from salaries and wages. During year-end processing, the campus Payroll Office manually determined the appropriate amount of taxes to be withheld from each Fellowship/Scholarship payment paid to Postdoc-Fellows, for those campuses that pay Fellowships/Scholarship payments through the PPS. Thus, campus Payroll Offices need a reporting tool to determine that the appropriate percentage of federal withholding tax has been withheld from fellowship or scholarship payments paid to NRA Postdoc appointees. Current Process Campuses use varying manual processes to determine whether federal taxes have been correctly withheld from Fellowship and Scholarship payments. Proposed Process The PPS should include a reporting process that captures the data of Non-Resident Aliens on the EDB with non-zero Fellowship/Scholarship Grosses that consists of Fellowship and Scholarship payments and any imputed income derived from the PSBP. The process should include a simple calculation to determine the tax liability by multiplying the Fellowship/Scholarship gross by the percentage established by the IRS. The process should select all individuals who have a non-zero Fellowship/Scholarship Gross (EDB 5555) and Citizenship Status Code (EDB 0109) of N, E, A, X, F, or S regardless of Employment Status Code (EDB 0144). Using the Visa Type (EDB 0110) and the associated Federal Withholding Tax Percentage, the process should calculate the FWT deduction that 1 Department of the Treasury, Internal Revenue Service, Publication 520, Scholarships and Fellowships 2 Department of the Treasury, Internal Revenue Service, Publication 519, U S. Tax Guide for Aliens 3 Release 1612 distributed on December 3, 2004 PDS NRA Taxation-SR
3 should be reported on the Form 1042-S by multiplying the Fellowship/Scholarship Gross by the appropriate FWT percentage. The table below displays the Citizenship Status Codes, Visa Type codes and associated FWT percentages. Citizenship Status Code Visa Type Code Federal Withholding Tax Percentage N, E, A, X, F, or S J 14% N, E, A, X, F, or S F 14% N, E, A, X, F, or S All others 30% N, E, A, X, F, or S No Visa Type Code 30% The process should report the product of the FWT percentage and the Fellowship/Scholarship Gross and compare the product to the Fellowship/Scholarship FWT Deduction Balance. The process should report the Difference. The report should include the following information. A sample report is in Attachment A. Description Data Element Number Name EDB0105 Identification Number Home Department Number/Translation EDB0114 Citizenship Status Code EDB0109 Visa Type Code EDB0110 Federal Tax Percentage Fellowship/Scholarship Gross EDB 5555 Calculated FWT calculated FEL NRA FWT deductions EDB 636 Difference calculated The process should sort and page-break by the individual s Home Department Number. Within each Home Department, the process should sort the individuals in alphabetical orders by last name. This reporting process should be available to the Payroll Office at will (e.g., after each payroll compute cycle) but no less than during the month-end reporting process. PDS NRA Taxation-SR
4 Attachment A Suggested Format for Non-Resident Alien Fellowship/Scholarship Payments and Taxes Standard Headings Non-Resident Alien Fellowship/Scholarship Payments and Taxes Cit Code/ % of Fellow/ Calculated F/S Name EIN Visa Tax Scholar Gross FWT Tax FWT Ded Difference Home Department Code/Translation Postdoc-Fellow A N/J1 14% $25, $3, $3, $ /Home Department Postdoc-Fellow B N/H1 30% $25, $7, $6, ($1,045.00) /Home Department 1 Postdoc-Fellow C N/ 30% $25, $7, $7, $ /Home Department 2 PDS NRA Taxation-SR
5 PDS NRA Taxation-SR
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