Payroll Tax for Non-Resident F-1 & J-1 VISA holders

Payroll Taxes for Non-Resident Aliens is different than taxes for US Citizens. Many countries have tax treaties with the United States which allows Non-Resident aliens an exemption from either all or part of Federal tax withholdings. Different types of VISA Holders get certain exemptions from Federal Tax and FICA/Medicare tax.

An F-1 VISA is specifically for Full-time Students who come to the US to study at an accredited college or university. These students can also apply for Optional Practical Training (OPT) in their major field of study which allows them to remain in the US for an extended period of time after they have completed their studies. A J-1 VISA is similar to an F-1 VISA but is for Teachers and Researchers in a specific field of study for a specific amount of time.

The F-1 & J-1 VISA holders are both exempt from FICA/Medicare tax if they become employed for personal services while in the US. They may also be exempt from Federal Tax withholding if their country has a Tax Treaty with the US. Some treaties exempt all wages from tax and others have specific dollar limits that can be earned before they are subject to taxes.

This webinar will go over what Employers need to know on how to treat these employees for payroll tax purposes. What forms they need to complete to receive a tax treaty exemption and the specific forms that must be filed at Year-End. Also, what to do if there is not a tax treaty in their country.

Webinar Objectives

Basic understanding of these 2 types of VISA’s.
Guidance on what taxes they are exempt from and what to withhold.
What forms should be completed by the employee and employer.
Guidance for you as an Employer on tax treaties and treatment of these employees.

Webinar Agenda

Understanding the VISA and OPT
- F-1 VISA
- OPT-Optional Practical Training
- J-1 VISA
- I-94
Federal Tax Treatment
- FICA/Medicare & FUTA Exemption
- Tax Treaty
- Form 8233
- W-4
- Calculating Non-Resident tax
Year-End Reporting
- Form 1042-S
- Form 1042 and 1042-T
- Form 941
Helpful Publications and Websites
- Publication 15
- Publication 15-T
- Publication 515
- Publication 519
- Publication 901

Who Should Attend

Payroll Tax Professionals, Bookkeepers, Small Business Owners, CPA’s Tax Professionals, Managers, Employers

Credit(s)

1.5

Debbie Cash

Debbie Cash, CPP is a Manager of TLM Implementation at G&A Partners. She was formerly a Payroll Tax/Time and Attendance Specialist at Employer Advantage LLC. Debbie earned an Associate's Degree in Accounting from MSSU in 1985 and a Bachelor's Degree in General Business from MSSU in 2006. She obtained her Certified Payroll Professional Certification in October 2006. She has 30+ years of experience processing payroll and payroll taxes for various different companies and professions. Debbie worked as a Payroll Specialist at Missouri Southern State University from 1993 to March 2006. She attended the International Tax Conference in Wisconsin in 2005 and specialized in International...

Date	Conferences	Duration	Price
Jan 09, 2025	Mastering Payroll Tax Amendments: Correcting W-2s, 941s, and More	60 Mins	$199.00	Register Now
Sep 26, 2024	Perfect Your Payroll Tax Withholding: Avoid Liabilities and Ensure Compliance	90 Mins	$199.00	Register Now
Jul 12, 2024	Payroll Tax for Non-Resident F-1, J-1, H-1B & EB-5 VISA Holders	90 Mins	$199.00	Register Now
Mar 28, 2023	Payroll Tax for Non-Resident Alien employees	90 Mins	$199.00	Register Now
Aug 25, 2022	2022 Updates Payroll Record Retention	60 Mins	$199.00	Register Now
Mar 24, 2022	Avoid Liabilities-Intermediate Payroll for the Administrative Professional	60 Mins	$199.00	Register Now
Feb 18, 2021	Avoid Liabilities-Perfect your understanding of Payroll Tax Withholding	60 Mins	$19.00	Register Now

Payroll Tax for Non-Resident F-1 & J-1 VISA holders

Event Registration

Debbie Cash

We also Recommend