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Office of Global Engagement Office of the Provost

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Please book your appointment AT LEAST 24 HOURS IN ADVANCE. It doesn't count if you book the appointment while you're standing in the lobby.

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Taxes – Frequently Asked Questions

References: www.irs.gov/individuals/international-taxpayers/taxation-of-nonresident-aliens 

IRS Publication 519

IRS Publication 901

IRS Publication 4011

 

International Independent Researchers, Contractors, Observers

Welcome to UAB!

In addition to assisting with immigration documents for F-1 international students, J-1 Alien Physicians, J-1 Research Scholars, H-1B Temporary Workers, and those seeking permanent residence in the United States, the UAB Office of International Student and Scholar Services works with UAB entities to make sure that independent researchers, observers, and speakers from outside the US receive the services they need while here.

Even though UAB will not need to file immigration-related paperwork with a government agency on your behalf, you still must follow the proper institutional protocols for health & safety, confidentiality, immunizations, and the myriad of other rules of the UAB community.

Activities Appropriate for the B-1/B-2/ESTA Visa Waiver Program

The B-1 visa (or Visa Waiver Program, VWP, for those countries on the list) is for business travelers and is not an option simply to avoid the additional paperwork and compliance issues of applying for a J-1 or H-1B visa in order to visit UAB. B-1/VWP status is appropriate ONLY for visitors who will come to UAB to engage in independent research as long as BOTH: a) neither UAB nor any other US source is paying the visitor, AND b) the results of the visitor’s independent research will not benefit UAB. If the visitor will receive payment from a US source and/or UAB will benefit from the results of the research, the visitor MUST come to UAB in J-1 or H-1B status.

Honoraria

International visitors who enter the US on a B1/B2 visa or Visa Waiver (tourist and business) and Entry Without Inspection (walkovers) from Canada can receive honorarium payments only for “usual academic activity or activities” paid by UAB. The activity must:

  • Last no longer than nine (9) days at UAB;
  • Be conducted for UAB’s benefit;
  • The visitor has not accepted such payment or expenses from more than five institutions or organizations within the last six months.

Under US immigration law, B1/B2, VW, WB, and WT visitors cannot perform work and/or receive employment compensation for any services outside the scope of the honorarium rules.

Honorarium recipients will be treated as independent contractors. The honorarium payment will be reported on a Form 1042-S and will be subject to 30% federal tax withholding unless you are eligible for a tax exemption.

Honoraria Conditions

  • You will not need a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) UNLESS you are from a country which has a tax treaty with the US, and you wish to claim a tax treaty exemption from federal tax withholding.
  • If you do not have an SSN and/or ITIN prior to your request for payment, UAB will not be able to offer treaty benefits, and your payment will be taxed at 30%.

Procedures

From the DepartmentFrom the International Visitor
Invitation letter (Template provided below for your convenience. Financial Affairs also has a template and instructions on their website here.) Copy of passport biographical page
Proof of event (flyer for lecture, conference agenda, etc.) Copy of US visa sticker/stamp or ESTA receipt (if already in the US)
Personal Service Form (PSF) Completed Honorarium/Award form with signed acknowledgment (attached)

Please collect all five pieces of information above and email them to Aston. Canadians and international visitors from countries that participate in the Visa Waiver Program will not have physical visa stickers in their passports. Instead, they will have a blue oval ink stamp from US Customs and Border Protection listing the day and place they entered the US, their immigration status, and how long they can remain in the US. 

Reimbursement

International visitors to UAB who enter the US in B1/B2, VW, WB, or WT immigration status cannot receive a salary from UAB (or any other US source) for services rendered in connection with your activities in the US. However, you can receive expense reimbursement. The expense reimbursement cannot exceed the actual reasonable expenses you incur in traveling to and from the event. UAB can reimburse expenses related only to your visit, such as travel, meals, hotel, and other basic services necessary during your time at UAB.

If You Already Have an EAD and Wish to Work at UAB on That Basis

Many of our clinical faculty, researchers, and staff have EAD cards based on various stages of their immigration career, such as a pending permanent residence application, H-4 work authorization, STEM OPT, TPS, J-2 spouse, or any of the other categories of work authorization that do not require an employer to file paperwork with USCIS. Please let your department administrator know of your EAD card so that they can work with ISSS to make sure you are entered into the system correctly for Form I-9 purposes and take advantage of automatic renewal update emails so that your work authorization doesn’t expire.

 

Hiring Current International Students: F-1 & J-1 Students

On-campus Employment

As an F-1 student, you may work on campus as long as you:

  • Maintain lawful F-1 status.
  • Do not work more than 20 hours per week while school is in session.

You may be employed full-time (not to exceed 40 hours per week) during holidays and vacation periods, including summer vacation, provided you are eligible and intend to register for the next term. The 20-hour per week limit on your employment while school is in session applies to all types of on-campus employment

Hiring Procedures

Hiring international students without Social Security Numbers

The following steps must be completed:

Documentation needs to be submitted to HR or attached to Oracle:

  • Copy of UAB student employment application.
  • Copies/scans of passport, visa, I-94, immigration document (i.e. I-20, DS-2019).
  • Hire letter with start date and pay rate.

I-9 link initiated by an on-campus employer/school unit/department:

  • Employee MUST meet the ISSS or HRM Records or on-campus authorized agent to complete the I-9 section 2.
    • An employee MUST have completed the I-9 section 1 prior to the start date of employment.
    • An authorized agent (ISSS or HRM Records) MUST complete employee I-9 section 2 within 3 business days after the start date of employment.

Note: I-9 section 1 can be done while an employee is waiting for a U.S.-issued SSN by checking a small box says “Awaiting for SSN issuance.”

Obtain Temporary ID number:

  • Complete Trainee Determination Checklist provided by Financial Affairs.
  • Request ID by Submitting T.D. Checklist, copies of visa/passport, I-20 or DS-2019, I-94, and hire letter to This email address is being protected from spambots. You need JavaScript enabled to view it..

After receiving a Temporary ID:

  • On-campus employer submits an employee ACT document using a temp ID.

Note: Several departments are required to complete an employee I-9 prior to the ACT document submission.

Social Security Number application:

Employees (students) MUST request the on-campus employment verification letters from on-campus employer and ISSS.

  • There are 2 separate letters that you MUST obtain before you visit the Social Security Administration.
    • An on-campus employment verification letter issued by on-campus employer. (See a pdfletter template (PDF).
    • An on-campus employment verification letter issued by ISSS.
  • Once employee receives their U.S.-issued SSN, they need to update it to:
    • ISSS by uploading a copy of U.S.-issued SSN.
    • One Stop Student Services, located in the Hill Student Center, first floor.
    • An on-campus employer. The on-campus employer then submits a Data Change ACT document with the updated SSN.

Note: Several departments are required to complete the I-9 prior to the ACT document submission.

Hiring international students who have already obtained a Social Security Number

Documentation need to be submitted to HR or attach to Oracle:

  • Copy of UAB student application.
  • Copy of a U.S.-issued SSN.
  • Copy of passport, visa, I-94, I-20 or DS-2019.
  • Hire letter with start date and pay rate.
  • Race_gender_self_ID_form completed.

I-9 link initiated by an on-campus employer/school unit/department:

  • Employee MUST meet the ISSS or HRM Records or on-campus authorized agent to completer the I-9 section 2.
    • An employee MUST have completed the I-9 section 1 prior to the start date of employment.
    • An authorized agent (ISSS or HRM Records) MUST complete the I-9 section 2 within 3 days of their start date.

Submit an employee ACT document using a U.S.-issued SSN:

  • On-campus employer submit an employee ACT document using a U.S.-issued SSN.

Scholarships Fellowships Classified as a Trainee Payment

Scholarships and Fellowships are normally awarded in the amount of $24,000 annually and are subject to taxation at 14%. Students who are awarded scholarships and fellowships are not eligible for an additional 20 hours of on-campus work each week since the scholarship and fellowship expects you to perform 20 hours of service per week to the awarding department.

New Hire ACT Document Approval by ISSS

ACT Document Arrives in ISSS Oracle Workflow for International Tax Determination.

ISSS will contact an employee and do a non-resident tax assessment to ensure tax status determination has been made and enter into UAB’s international tax software.

ISSS MUST review and forward the appropriate signed tax documents to the UAB Payroll Department, verify employment authorization and tax status before student can receives payment.

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