Foreign National 税务合规

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冰川 Software

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 冰川. All foreign national employees are required to enter data related to their immigration history and presence in the United States. 冰川 will then determine their tax statuses 和 eligibility for treaty benefits. 

If you are a foreign national employed by GT in any capacity (student assistant, faculty, or staff) 和 you have not entered your personal data into 冰川, please email nra.ask@ohr.gatech.edu for an account invitation 和 password.

菲卡

“FICA” (which stands for "Federal Insurance Contributions Act") refers to the payroll taxes withheld from your salary that fund both the U.S. Social Security and Medicare programs. 雇员 who are full-time students or nonresident aliens (F-1s/J-1s) do not have to pay FICA taxes. If you are required to pay 菲卡 taxes, the Medicare contribution is identified as “Fed MED/EE” 和 the Social Security contribution is identified as “Fed OASDI/EE” on your GT paycheck. The Medicare contribution is 1.45% of your taxable income, the employee’s share of the Social Security payroll tax is currently 6.2% of your taxable income.

If you are unsure of your tax status, check your 冰川 tax summary for information on your nonresident status 和 when you can expect to start paying 菲卡 taxes

If you believe that Georgia Tech withheld 菲卡 in error from your paycheck, please email nra.ask@ohr.gatech.edu.

If a non-GT employer withheld 菲卡 in error, please read the refund instructions, 和 review the sample form 843 和 sample form 8316.

税收协定

Foreign national employees of Georgia Tech may qualify for a full or partial exemption from federal tax withholding if a tax treaty exists between the U.S. and the foreign national’s country of tax residence. The 冰川 tax compliance software will assist with determining eligibility for a tax treaty benefit 和 provide all of the necessary paperwork. Nonresidents must be renew the treaty on an annual basis.

Social Security Number

A social security number is a permanent nine-digit identification number/card issued by the Social Security Administration (SSA). It is used primarily to identify participants in the federal government's Social Security Program but because it is unique to each person the number is now used by many other public 和 private organizations. Anyone employed in the United States must obtain a social security number.

sprintax

Sprintax is on-line tax return preparation software created specifically for international students and scholars. The Sprintax software will help you navigate U.S. federal tax forms, residency status, tax treaties, exemptions, and deductions. sprintax is provided for GT international students and scholars by the Office of International Education 和 access can be requested via employees’ 我开始  accounts.

Frequently Asked Questions

Why Is My Tax Status Important?

In order for Georgia Tech to comply with U.S. tax laws, it is necessary for Tech to determine your U.S. tax residency status. The IRS has developed a test of days present in the U.S. 和 rules as to which foreign nationals are subject to that test: Substantial Presence Test. Tech’s reporting requirements to the IRS are determined by the payee’s tax residency.

What is the Difference between a Nonresident Alien 和 a Resident Alien?

A nonresident alien for tax purposes is taxed only on her U.S. based income 和 has tax rates specific to nonresidents. A resident alien for tax purposes is subject to U.S. taxation on her worldwide income, i.e. you are taxed in the same manner as a U. S. citizen.

How Long Will I Be a Nonresident Alien?

F-1 和 J-1 student visa status holders are generally nonresident aliens for tax purposes for five calendar years. J-1 nonstudent visa status holders have a more complicated test that looks at a period of two years out of six. J-1 nonstudents visa status holders often become resident aliens for tax purposes in their third calendar year in the U.S. Other nonimmigrant aliens will often become resident aliens for tax purposes in less than one year’s time. The U.S. tax system is based on a calendar year period (January 1 – December 31). In most cases, when your U.S. residency status for tax purposes changes, you will become a resident alien for tax purposes retroactive to the first day of the calendar year during which your status changed, i.e. 1 January.

What If I Do Not Submit My Forms 和 Documents?

If you do not complete the information in 冰川 and submit the required forms 和 documents, the maximum amount of tax will be withheld from all payments made to you.

Can I Be Exempt From Tax Withholding?

Approximately 63 countries have tax treaties with the United States and some of these treaties allow payments of one type or another to international students and/or scholars to be exempt from U.S. taxation. The tax compliance software, 冰川 will determine whether or not you qualify for a tax treaty exemption, and will provide you with the necessary information 和 forms to take advantage of your tax treaty benefits. Often, this paperwork must be renewed on an annual basis, so be sure to renew the paperwork at the appropriate time each year.

How Will I Be Taxed as a Nonresident Alien (NRA) on Payments From U.S. Sources?

As a Nonresident Alien for Tax Purposes without a tax treaty, U.S. tax law requires that you be taxed in the following manner:

  • 雇用

Awards for mandatory tuition and fees are not reportable 和 not taxable.

Awards for room and board and other expenses are reportable and have 14% withheld for taxes for F, J, Q, and M visa status holders 和 30% for other visa status holders.

雇员 are subject to an NRA graduated withholding table on your wages 和 required by tax code to file a form W-4 (Employee’s Withholding Allowance Certificate) as a single person with one allowance—regardless of your marital status.

  • Scholarships/Fellowships

Awards for mandatory tuition and fees are not reportable 和 not taxable.

Awards for room and board and other expenses are reportable and have 14% withheld for taxes for F, J, Q, and M visa status holders 和 30% for other visa status holders.