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Non-Resident Alien (NRA) Employee FAQ

If I am a NRA am I automatically exempt from FICA and Disability taxes?
What is a W4 form?
How do I complete a W4
What is a DE 4 form?
How many hours can I work per week?
What is the difference between a Non Resident Alien and Resident Alien for tax purposes?
My Visa is going to expire; can I work after the expiration date?
Does Chapman report my wages to the IRS?
If I have a question or problem with my Visa who can I call?

If I am a NRA am I automatically exempt from FICA and Disability taxes?

No. Your visa type determines which taxes you must pay:

Visa Types: F-1 and J-1 Students
FICA exempt for first five year from date of entry
Disability exempt based on enrollment status.

Visa Type: J-1 Scholars or Researchers
Exempt from either first 2 calendar years or 2 out of the first 6 calendar years.
Not exempt from Disability taxes.

Visa Types: H-1B, O-1, J-2, and H-2
Not exempt from FICA taxes.
Not exempt from Disability taxes.

What is a W4 form?

W4 form is Employee Withholding Allowance Certificate. As an employee you are declaring your taxable status for U.S Federal income tax withholding. All employees including NRAs are required to complete a W4.

How do I complete a W4?

IRS regulations have some additional requirements for NRA employees.
W4 Instructions:

Box 3 of W4: Regardless of your marital status you may not claim Married.

Box 5 of W4: May not claim more than “01” allowance (unless the NRA is a citizen of Canada, Mexico, Japan, or South Korea)

Box 6 of W4: 2006 NRA must enter NRA in box 6.

Note: NRA India citizens are not subject to the additional income tax withholding requirement.

Box 7 of W4: Not allowed to enter “Exempt” in box 7.

What is a DE4 form?

DE4 form is State of California Employee Withholding Allowance Certificate. Tax treaties between the United States federal government and your home country only apply to Federal taxes. NRAs are not exempt from state income taxes. Completing the DE4 form is optional. If you do not complete a DE4 your state income tax withholding will default based on your W4 selection.

How many hours can I work per week?

When school is in session, NRAs are limited to work 19 hours per week. In session is defined as when students are in classes and excludes winter break, spring break, and summer break if not enrolled during the summer. Working in excess of 19 hours per week is not allowed per the U.S. Department of Justice and your Visa status can be revoked.

What is the difference between a NRA and Resident Alien for tax purposes?

NRA is in the United States on a temporary visa. Resident Alien also known as a Permanent Resident has been awarded a Permanency Authorization to live and work in the United States.

U.S. citizens and Permanent Residents are subject to all income tax reporting and taxation.

My Visa is going to expire; can I work after the expiration date?

NO. NRA employees are not allowed to work without a current Visa granting authorization to work in the U.S under any circumstances.

NRA are encouraged to initiate the paperwork well in advance, months, of their Visa expiring to ensure you work hours and pay are not interrupted.

Does Chapman report my wages to the IRS?

Yes. Chapman University reports all taxable and non-taxable wages made to NRAs via W2 or 1042-S.

If I have a question or problem with my Visa who can I call?

The International Student Services Office is here to assist you with your Visa questions that are not payroll related. International Student Service Office is located at 410 N. Glassell St, (714) 997-6829.