1.  Definitions

USCIS   The acronym for United States Citizenship and Immigration Services, a branch of the United States Department of Homeland Security.  It is the agency that establishes the documentation standards that allow employees to work in the United States.

Internal Revenue Service (IRS)  The U.S. agency that is responsible for the collection of income taxes. 

Social Security Administration (SSA)  The U.S. agency that is responsible for social service programs such as Medicare and Social Security, paid for by payroll taxes.

Non-resident Alien Any foreign national who is neither a citizen nor a lawful permanent resident of the United States. 

Resident Alien A lawful permanent resident of the United States that has been issued a Permanent Resident Card by USCIS or has a stamp in the passport indicating temporary evidence of resident status.

Substantial Presence Status of a foreign national who has met the substantial presence test.  Individuals who have been "substantially" present in the U.S. the required amount of time are considered resident for tax purposes.

2.  Social Security Card

• All new employees must submit a legible copy of their social security card with the hire paperwork to ensure that Payroll Office records match the Social Security Administration files for reporting purposes.
• Many foreign nationals’ cards bear special annotations that restrict their use (see discussion below in I-9 section).

3.  I-9 Form      Employment Eligibility Verification Form

Form I-9 Employment Eligibility Verification (blank form and instructions)

This is an important  USCIS form that all employees must complete to show identity and eligibility to work in the United States.  You will need to refer to the Lists of Acceptable Documents on the back of the form and provide one document from List A or one document from List B and List C.

Example of completed I-9 Forms:

List A (Passport)
List B & C (Social Security Card)
List B & C (Receipts showing application for required documents)

Note:  The examples shown above do not represent all documents available for completing the I-9 form.

4.  CO-NRA Form      Alien Information Request Form

OUS CO-NRA Alien Information Request Form (Blank Form)

This OUS (Oregon University System) form is required for all international employees to aid in determining status for tax purposes.  It is revised each year.  

The CO-NRA must be completed:

• Before beginning employment
• If visa status changes
• At the beginning of each calendar year

Note:

• Attached Documents Each CO-NRA must be accompanied by copies of the employee’s current I-94 card (admission/departure record) and, if applicable, the I-20 Form or the DS-2019 Form which are issued by the Office of International Affairs, (see samples below). 

• Annual Renewal CO-NRA packets are mailed to all current non-resident international employees each calendar year in late November or early December.  These are due in the UO Payroll Office by mid-January of each calendar year.

Examples Form CO-NRA: 

 Students 

Professors, Teachers, Researchers

5.  Supporting Documents for I-9 and CO-NRA Forms

• I-94 Card The Arrival/Departure record issued and stamped by USCIS.  The I-94 card is usually stapled in the passport and bears the Admission Number (or Departure Number).

Sample I-94 (F-1 Visa)

Sample I-94 (J-1 Visa)

• Form I-20 Certificate of Eligibility for Nonimmigrant (F-1) Student Status, Issued by sponsoring schools’ International Office.

Sample I-20

• DS-2019 Certificate of Eligibility for Exchange Visitor (J-1) Status, Issued through sponsoring schools’ International Office.

Sample DS-2019

6.  J-1 Letter  (for work authorization)

This is a work authorization letter for those on J-1 visas issued by the Office of International Affairs in certain situations. 

7.  Employment Authorization Card  or I-688-B  (for work authorization)

A photocopy of this card is required for non-system/non-UO student to show employment eligibility in place of an I-20)

8.  8233 Form    Tax Treaty Exemption and Attachment

IRS 8233 Tax Treaty Exemption (Optional)   

 IRS instructions

9.  W-4 Form     Employee's Withholding Allowance Certificate 

Completing this (IRS) Internal Revenue Service form is a requirement for every new employee. The W-4 form determines how much tax will be withheld from each paycheck.  A yearly renewal of the W-4 is not required unless a change in law makes it mandatory. 

 W-4 Form   (Blank International Version of Form and Instructions)

Instructions for Completing the W-4  

On line 3 of the W-4, you must select the "Single" status, or the box entitled, "Married, but withhold at higher Single rate."

On line 5, you have the option of claiming "0"or "1" allowance.  If you claim "0", more tax will be withheld from your paycheck.  

Exceptions to line 5 restrictions:

• Residents of Canada, Mexico, and South Korea may claim more than one allowance.
• Students from India may claim an allowance for an accompanying spouse and dependent children who are U.S. citizens or residents.
• Nationals of American Samoa and the Northern Mariana Islands may also claim allowances for dependents.

On line 6, above the dotted line, write in NRA (for Nonresident) to denote your international status.   (This will need to be done if you are not using the international version of the W-4 Form.)

On line 7, you may not claim exempt status.   However, you may qualify to claim exemption from U.S. taxes based on a tax treaty.  Please refer to the tax treaty in Section 8 above for completion of appropriate forms.