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Have a question about Foreign National Taxes? Please email payrollforeigntax@cfo.pitt.edu, where your inquiry will receive individualized service by a Non-Immigrant Tax Specialist. Due to the complicated nature of foreign tax and the necessity of time consuming research required for each circumstance, we are unable to offer walk-in resolution at our customer service desk for inquiries concerning foreign taxation.

 

Foreign National Residency


Your visa status is an important factor in determining your taxation. Notify the payroll Administrator in your department as soon as you know your visa status will be changing. They will need to update your information with Payroll.   

 

Tax Treaty Application

All non-immigrants who receive payment from the University of Pittsburgh’s Payroll Department must complete an FNIF (Foreign National Information Form). This includes employees and grant recipients with Certificate job titles. The data provided will determine the individual’s tax residency status, tax withholding, and tax treaty eligibility. Continued...

 

Social Security Numbers and NonImmigrants

The Department of Homeland Security has implemented regulations for nonresident aliens obtaining Social Security numbers (SSN).

 

Tax Residency

Non-Immigrants are classified as follows for tax purposes: resident aliens and non-resident aliens.

Resident aliens pay federal, state and local wage taxes, FICA (Social Security and Medicare), and the local services tax to the municipality of their primary employer. In some cases a federal tax treaty between the U.S. and the non-immigrant's home country allows for an extension of treaty benefits for teachers, researchers, students and trainees. Local tax is paid to the municipality in which they are employed. Resident aliens do not pay school tax.

 

Non-resident aliens pay federal, state and local wage taxes, and the local services tax to the municipality of their primary employer. In the case where a federal tax treaty exists between the United States and the non-immigrant's country of tax residence,  a non-resident alien may be exempted from federal tax or pay a reduced rate. As with resident aliens, non-resident aliens pay the local wage tax to the municipality in which they are employed and they do not pay school tax.

 

Permanent Residents pay federal, state and local wage taxes, FICA (Social Security and Medicare). Local wage and school taxes are paid to the municipality in which they live. The local services tax is paid to the municipality of their primary employer.

 

More Information

For more information regarding taxation of foreign nationals, please visit the Office of International Services web site.

 

Resources
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                           Aliens in accordance with special IRS withholding rules.