Ãå±±½ûµØ

PSU Human Resources

Non-Resident Alien Guidelines & Tax Treaties

On this page: Important Definitions | | |

The United States has negotiated tax treaties with many other countries in the world. Oregon has chosen to honor these tax treaties and Ãå±±½ûµØ has chosen to extend treaty benefits through payroll to those employees who are eligible under the provisions of a tax treaty.

Please bear in mind that not all treaties exempt income earned in the United States from income taxes. Some treaties exempt income received from foreign sources for the support of a student or faculty member while here. Most treaties contain clauses to eliminate double taxation of a foreign national while here. The true limit on most treaties is calculated from the first date of arrival in the United States. IRS rules regarding treaties can be found inÌýÌýand inÌý.

Remember that Tax Residency and Citizenship are not the same. The information provided on these pages refers to Tax Residency. Considerations evaluated relative to what taxes you may be subject to on your income are based on a set of criteria. Your income tax determination will hinge upon your eligibility for a tax treaty and yourÌýFICAÌý(Social Security and Medicare) is determined by the type of visa you have been granted and whether you have met the test for substantial presence or the green card test.

The following information should assist you in further understanding these provisions >>>

IMPORTANT DEFINITIONS

  • Non-Resident Alien (NRA):ÌýNon-US citizen who holds a VISA. Some VISAs allow the holder to work with the proper authorization. Non-Resident Alien employees are subject toÌýFederal and State income taxesÌýand may be exempt fromÌýFICAÌýwithholdings. There are restrictions imposed when completing theÌýForm W-4Ìýdue to Internal Revenue Service filing options for NRAs. You may refer toÌýÌýfor additional information.
  • Resident Alien (RA):ÌýNon-US citizen who holds a Green Card or qualifies under the "Substantial Presence Test." If you become a lawful permanent resident of the US at any time during the calendar year you are considered a resident alien. Resident Alien employees are subject toÌýFederal and State income taxesÌýas well asÌýFICAÌýwithholdings under the same rules as a US citizen.

ARE YOU ELIGIBLE FOR A TAX TREATY?

If you believe you may be eligible under the provisions of a tax treaty, review the list of home countries below to find out whether a negotiated treaty is established with the United States that has a provision that would be applicable.

REQUIRED FORMS FOR ALL NON-RESIDENT ALIEN AND INTERNATIONAL EMPLOYEES

ÌýNEW International EmployeesRENEWAL International Employees
Type of CountryNon-treaty CountryTreaty CountryTreaty County (No Time Limit)Non-treaty CountryTreaty CountryTreaty County (No Time Limit)
CO-NRA FormYESYESYESYESYESYES
Form 8233 w/letterÌýYESYESÌýYESYES
Form W-9 w/attachmentÌýÌýYESÌýÌýÌý
Copy of current I-20 or DS-2019YESYESYESYESYESYES
Copy of current VisaYESYESYESYESYESYES
Copy of current I-94YESYESYESYESYESYES
Copy of current PassportYESYESYESYESYESYES
On Campus Eligibility Verification or Employment Eligibility LetterYESYESYESÌýÌýÌý
Forms W-4 (both W-4 & OR W-4)YESYESYESÌýÌýÌý
Copy of Social Security Card Application ReceiptYESYESYESÌýÌýÌý
ÌýAdditional documents to submit if you have them
ÌýI-766 Employment Authorization Document
ÌýI-797 Notice of Action
ÌýI-551 Permanent Resident

1. TheÌýÌýform is a required form for all international employees. It allows us to determine what taxes you are subject to in the US and evaluate your treaty eligibility (if applicable).

Foreign employees must fill this out when:

  • Employment begins
  • Visa Status changes
  • At the start of each calendar (tax) year—due by January 10th
  • Failure to submit a CO-NRA on time will result in all taxes being withheld from your pay until such time that you submit the form to the Office of Human Resources.

2. If your home country has negotiated a treaty with the United States and you would like to claim treaty benefits, click on the link below for your country (to view/print) and fill out the treaty letter attachment. Then complete theÌýÌý(if your country is not listed below, you do not need to complete the Form 8233).

3. At time of hire, all new employees must complete both the form W-4 and the form OR-W-4.

4. ForÌýÌýand the .

5. Gather all of the required forms/documents and ready your files for submission via the .

Student/OPT



Teacher/Researcher



Ìý