This section is applicable to you if you have worked for the university or if you have received an award.
It is imperative that you meet with a member of the Payroll Office once you arrive at the University so that your tax status can be determined. You must complete a Foreign National Information Form, Form I-9 and submit valid documents confirming your eligibility to accept employment. For non-resident aliens, taxes are withheld by the University at a rate of 14% (where no treaty exemption exists). You should consult with the Payroll Office for information about your country’s tax rate. REMEMBER, it is the responsibility of each student and scholar to ensure that he/she is in compliance with all applicable tax laws. Those who do not complete the proper paperwork through the Payroll Office may experience tax withholdings at the highest tax rate (up to 33%) from income earned.
Normally, FICA tax is not withheld by the University from stipends, because normally F-1 and J-1 students are not subject to Social Security taxes or benefits. However, FICA can be withheld from stipends for assistants/associates who are paid during the summer unless they are enrolled full-time.
International students and scholars must contact the University Payroll Office at 334-7888 to schedule an appointment for tax/payroll compliance. In addition, department administrators may be able to schedule an appointment on behalf of an international scholar.
Note: If you are a short-term visitor at North Carolina A&T for a period of less than two weeks and are receiving an honorarium and/or reimbursement expenses (if applicable), your host department may be able to submit the required paperwork to the Payroll Office on your behalf. You should make certain that the department has all information needed.
In cases such as this, the host department must contact the Payroll Office for required procedures to assist the visitor.
If you have questions related to tax withholding, tax treaties, and/or payroll clearance, please contact the Payroll Office at (336) 334-7888.
