Employment of Foreign Nationals
Hiring foreign nationals involves several steps. For information about the procedures for getting your prospective foreign employee to the United States you should visit the International Student and Scholar website. Click here http://www.umsl.edu/international to go there directly.
Regardless of whether you are hiring faculty, research scholars, graduate teaching or research assistants, student assistants, or office staff, we are required to verify their work authorization. When your new foreign employee has completed the immigration side of the employment procedures you must advise them to visit the office of Sandra Crawshaw to complete the I-9 and W-4. Because of the federal requirements associated with the I-9, this must be done no later than the 3rd day that the new employee is on the job.
With the Internal Revenue Service stepping up their audits of colleges and universities, we must be even more diligent in our efforts to comply with federal tax regulations. Foreign nationals are subject to U.S. Income Tax under a different section of the U.S. Tax Code and employers are required to withhold tax based on that tax law. During her meeting with the new foreign employee, Sandra will collect immigration history that will determine the foreign person’s U.S. Income Tax status. She will assist the individual in preparing the W-4 based on the outcome of that tax assessment. Sandra will also examine the possibility of the individual being eligible to claim an income tax treaty exemption.
Please give the completed PAF and Appointment Notification to your new
foreign employee and ask him/her to contact Sandra Crawshaw at 516-5229
to schedule an appointment. Her office is located in the Office of International
Student and Scholar Services in 261 Millennium Student Center.
Posted July 28, 2003
Revised March 1, 2005
