Hiring or paying an employee who is working in the United States under a student or employment-based visa creates compliance responsibilities that extend well beyond immigration documentation.
One of the most common areas of confusion is assuming that an employee’s visa status automatically determines how that employee should be taxed. It does not.
While U.S. immigration rules determine whether an individual is authorized to enter, study, or work in the United States, the IRS applies separate rules to determine federal tax residency, withholding, Social Security and Medicare taxation, treaty eligibility, and year-end reporting requirements.
Employers, payroll professionals, HR teams, and tax practitioners therefore need to understand both sides of the compliance equation.
This practical webinar will explain how common student and work visa classifications interact with U.S. payroll and tax requirements. Participants will learn how to distinguish between immigration status and tax residency, determine whether an employee should be treated as a resident or nonresident alien for federal tax purposes, understand the potential impact of tax treaties and totalization agreements, and identify the appropriate year-end reporting requirements.
The session will also address important documentation such as the Form I-94, common student and employment visa classifications, and key considerations when processing payroll for foreign national employees.
Processing payroll for a foreign national employee is not as simple as identifying the visa type and running payroll in the usual way.
An employee may be legally authorized to work in the United States but still be subject to special federal withholding, FICA, treaty, or reporting rules. Incorrectly classifying the employee for tax purposes can lead to:
This webinar will help participants understand the rules necessary to more confidently handle employees working in the United States under student and employment-based visas.
During this session, participants will learn:
Topics Covered
By the end of this webinar, participants should be able to:
Dayna is currently the Senior Director of Payroll & HRIS at a major medical Center in Chicago. Dayna has been heavily involved in the payroll field over 17 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures.