Foreign Nationals

Payroll Policies and Info

• Non-Resident Alien Compensation Policy (PDF)
• Visa Status Chart (PDF)

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:
stmarys-ca.edu/payroll/tax-residency-status
and
stmarys-ca.edu/payroll/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