Foreign Nationals

Foreign Nationals

Foreign Nationals

Payroll Policies and Info

International/Non-resident student employees should consult with the Center for International Programs.

Tax Residency Status

Foreign Nationals will need to evaluate their status to determine appropriate tax withholding.

See:
Tax Residency Status
and
Substantial Presence Test

Forms

Form W-7: Application for IRS Individual Taxpayer Identification Number (ITIN)
- Instructions for Form W-7
Form W-8 BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
- Instructions for Form W-8 BEN

© 2023 Saint Mary’s College of California