Before a payment is made, the nonresident alien has to have the proper visa classification. Aliens with other visa types employed by UCR are subject to Social Security and Medicare taxes. Career employees pay Social Security and Medicare taxes. Individuals who have established residency under the substantial presence test are also subject to Social Security and Medicare taxes. The California Franchise Tax Board does not make a distinction between foreign individuals and U.S. citizens when it comes to withholding.
Nonresident aliens are subject to the same state tax withholding rules as citizens.
No one from the Payroll Office can advise an employee on the number of exemptions to claim on their W-4. Individuals must seek advise from someone who is licensed to prepare taxes, or use the worksheet that is in the W-4 packet. All foreign individuals receiving U.S. source income are required to file income tax returns. Income type and residency status will determine which type of income statement the individual will receive. They also determine the type of income tax returns that need to be filed.