student payroll employment forms contact information tax services website: ....
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Student Payroll Employment Forms
Contact Information
Tax Services Website:
http://www.financialreporting.mnscu.edu/Tax_Services/index.html Ann Page, 651-632-5007
[email protected] Steve Gednalske, 651-632-5016,
Employment Forms
Form I-9, Employment Eligibility Verification
Form W-4, Employee’s
Withholding Allowance Certificate
Tax Form Management
General form information Form maintenance &
documentation Form storage suggestions Record retention
requirements
Form I-9
Employment Eligibility Verification Form
Form I-9, Employment Eligibility Verification
Department of Homeland Security USCIS: United States Citizenship &
Immigration Services Law: The Immigration & Control Act U.S. Employers & Employees Last updated: 1991
Employee’s responsibility Complete Section I; Prior to the close
of business on the first day of employment services
Employer’s responsibility Review employment authorization
documentation prior to the close of business on 3rd day of employment services
Form I-9, Employment Eligibility Verification
I-9: Section 1
Section 2: Form I-9, Employment Eligibility Verification
Review Documentation 1. Authorization to work in U.S.
2. Establish identity Must match
Record Document Information Recommended: Copy Documents
I-9: Section 2: Verification
F-1/J-1 Students
=3 Documents
I-9 Documentation
List of acceptable documents List A: Employment
Eligibility & ID Timely verification
Must be verified within 3 days of start date
Reasonableness If appears genuine,
accept document
F-1 Documentation SEVIS Form I-20, I-94,
Arrival/Departure Passport
Personal Info Include visa stamp
Documents that Establish Both Identity & Employment Eligibility
And Form I-766, Employment Authorization Document
LIST B: Establishing Identity
LIST C: Establishing Employability
The combination of documents from List B and List C
verifies the I-9
I-9: Section 3, Verification
Re-Verification
When work authorization documents reach expiration date
I-9 Record Retention
I-9’s must be on hand for: All current employees Three years after employee’s
hire date or 1 year after employee’s termination date whichever is later
I-9 Record Recommendations
In case of audit, I-9’s must be retrievable in 3 days
Recommend keeping I-9’s in a separate file
DISCUSSION File Maintenance: Campuses
W-4 Withholding Certificate
W-4 New from the IRS
Withholding agents are no longer required to send copies of W-4’s to IRS, unless specifically requested
W-4 General Rules
What to do if no W-4? S-0 If you have an earlier Form W-4 for this employee that is valid,
withhold as you did before. Validity: Any unauthorized change or addition to Form W-4
makes it invalid. This includes taking out any language by which the employee
certifies that the form is correct. A Form W-4 is also invalid if, by the date an employee gives it to
you, he or she indicates in any way that it is false. When you get an invalid Form W-4, do not use it to figure
federal withholding. Tell the employee that it is invalid and ask for another one.
Claiming Exemption
IRS Code section 3402(n): An employee may claim exemption from income tax withholding if he or she:
1) Had no income tax liability last year and2) Expects to have no tax liability this year.
Exemption is good for one year only W-4 must be submitted by February 15th If the employee does not provide a new Form W-4,
the employer must withhold tax as if the employee were single with zero withholding allowances.
Figuring Withholding Allowances: Employee Advice
IRS Withholding Calculator
http://www.irs.gov/individuals/article/0,,id=96196,00.html Most recent pay stubs, most recent tax
return The results of this program helps
employee to complete a new Form W-4
Figuring Withholding Allowances: Employee Advice
IRS Publication 919: How Do I Adjust My Tax Withholding?
http://www.irs.gov/pub/irs-pdf/p919.pdf Detailed instructions and worksheets for
computing tax withholding
W-4 Statutory Withholding
When completing Form W-4, nonresident aliens are required to:
Not claim exemption from income tax withholding,
Request withholding as if they are single, regardless of their actual marital status,
Claim only one allowance, and Request an additional $15.30 in income tax
withholding per bi weekly pay period
Students from India & Statutory Withholding Article 21(2) of the United States-India Income
Tax Treaty Does not have to request the additional withholding
amount on line 6 of Form W-4. An additional withholding allowance may be claimed
for a spouse if the spouse has no U.S. source gross income and may not be claimed as a dependent by another taxpayer.
An additional withholding allowance for each dependent (usually a child) who has become a resident alien.
Other Exceptions to Statutory Withholding
Canada and Mexico, American Samoa and Northern Mariana Islands
“Single” marital status; one withholding allowance plus additional withholding allowances for nonworking spouse and dependents; and additional tax of $15.30.
Japan and Korea “Single” marital status; one withholding allowance
plus additional withholding allowances for nonworking spouse and dependents who are present in the US; and additional tax of $15.30.
W-4 Record Retention
Form W-4 remains in effect until the employee gives you a new one.
If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4.
W-4 Record Retention A Form W-4 claiming exemption from
withholding is valid for only one calendar year Request new W-4 each year from:
Employees claiming exemption NRA’s with 8233’s
W-4’s must be kept on file for 7 years after the last applicable tax year
W-4 Record Retention: Example Ann is hired in 2001 & fills out a 2001
W-4 In 2004, Ann fills out a new W-4 The 2001 W-4 was used to figure Ann’s
withholding for 2001, 2002, 2003 and part of 2004.
The 2001 W-4 must be kept until 2011
Summary: I-9 & W4
I-9 Keep I-9’s for 3 years
after hire date or 1 year after termination, which ever is later.
Reverify I-9 when employment authorization expires
W-4 Current and
terminated employees: Keep all W-4’s for 7 years past applicable year
If missing or invalid W-4: Withhold S-0
Current Employees: Keep most recent I-9 & W-4 form on file AND:
Retention: Payroll Forms
7 Years past applicable tax year Timesheets W-4 Forms TRIF 8233 Forms Contracts
QUESTIONS & DISCUSSION
Intermission
LUNCH
Student Payroll:TRIF Update & Other Issues
Student Payroll Tax Residency Information Form
“New” Version Documentation Requirements ISRS Tax Residency Year field Questions
Tax Residency Information Form
Employee’s who indicate on their I-9 that they are “other alien authorized to work until xx/xx/xxxx” must fill out Tax Residency Information Form.
Section E applies SPT
Tax Residency Information Form
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STUDENT PAYROLL TAX RESIDENCY INFORMATION FORM To be filled out by student employees who indicate on their I-9 “other alien authorized to work until xx/xx/xx”.
Notice: The following information is requested to determine and document your resident or nonresident status for tax purposes, tax withholdings, and any tax treaty benefits you may be eligible to receive. This is NOT an Internal Revenue Service (IRS) nor is it a United States Citizenship and Immigration Services (USCIS) form. You are not legally required to fill out this questionnaire, but if you do not do so, the institution will be unable to determine your eligibility for tax treaty benefits and will withhold federal and state taxes following the nonresident alien statutory withholding rules. This information will be used by the institution’s finance/HR personnel to determine your tax liability and may be available to other government officials as authorized by law.
A: PERSONAL INFORMATION Name ____________________________________________________ Last First or Personal Middle
Social Security # or ITIN
Current Immigration Status/Visa Type
Country of Citizenship
Date of Original Port of Entry under Current Immigration Status/Visa Type
Institution
Department(s)
Change of Immigration Status
If individual has had a change of status since entering the U.S., enter the date that status changed and the original visa type below (Individual must also complete Section C: Prior Visits). Contact Tax Services to determine Tax Residency.
Change of Status Date____________________ Previous Status___________________
Title of position(s) held:
B: TAX RESIDENCY
Go to Section D: Certification
Go to Section D: Certification
Is your current immigration classification that of an F-1or J -1 student?
Have you ever been in the U.S. prior to this visit?
Contact Tax Services – If student’s immigration status is not that of an F-1or J -1 student sponsored by your institution, they may not be eligible for employment at MnSCU.
NO
YES
Were any of your previous visits under a J or Q non-student visa? Include visits as a dependent visa holder as well as primary visa holder visits
YES
YES
Turn this form over and fill in page 2, starting at Section C: Prior Visit Information.
NO
NO
YES Go to page 2, Section C: Prior Visits. After gathering prior visit information, contact Tax Services.
Were any of your previous visits under an F, J , M or Q student visa? Include visits as a dependent visa holder as well as primary visa holder visits
NO
In the past three year period that includes the current year, did you visit the U.S. under any other type of visa?
NO
YES Go to page 2, Section C: Prior Visits. After filling in prior visit information, contact Tax Services.
Tax Residency Information Form
1
C: PRIOR VISIT INFORMATION In chronological order, list every F, J, M or Q student or non student visa visit to the U.S. in your life, include visits under dependent versions of those visas. Also list those visits under other visa types that occurred in the past 3 year period that includes the current year, but do not include your current visit. To be completed by withholding agent
Year Visa
Type/Immigration Status
Total Number of Days in the US during Year under Visa Type
Purpose of Visit
D: CERTIFICATION I hereby certify that all of the above information is true and correct. I understand that if my immigration status changes from that which I have indicated on this form, I must prepare and submit a new Tax Residency Information Form to the Student Payroll office at my institution. Date _____________________ Signature ___________________________________________________________________ To be completed by withholding agent E: TAX RESIDENCY CALCULATION
F: RESIDENCY STARTING DATE : January 1st, __________________________________________(enter the Residency Start Year) Future date, assuming no change in immigration data, when the institution would begin to tax employee as a resident alien. First day of presence in the U.S. during the calendar year in which the individual meets the substantial presence test. G: WITHHOLDING AGENT INFORMATION Date _____________________ Signature ______________________________________________________________________________ Phone Number (______)___________________Name (Print please)______________________________________________________________
Port of Entry Year* = ___________
Plus Exempt years = 5
Less Prior Visit years** = ____________
Equals Residency Start Year*** = ______________
Tax Services Contact Information: Ann Page at 651-632-5007, [email protected], or Steve Gednalske at 651-632-5016, [email protected]. Send a copy of this form to Tax Services, 1450 Energy Park Drive, Suite 300, St. Paul, MN 55108 or Fax to 651-649-5770.
* From Section A, original port of entry date under current visa type. If there is a Change of Status Date, use that date instead. **Number of exempt years from previous visits. If no prior visits, enter 0. Exempt years = any year as a F, J, M or Q visa holder. ***Add exempt years to Port of Entry year & subtract prior visit years to arrive at Residency Start Year.
For Tax Purposes Only
Tax Residency Information Form
2001 F-1
Ideal
Reality: Estimate or Range of Dates
Aug 01 – May 02 High school exchange student program2002 F-1 Above
Discussion
Nonresident TRIF Questions Comments Concerns
TRIF Documentation
F-1 Students
I-20 & Attachments I-94 Passport
J-1 Students
DS-2016 & Employment Letters
I-94 Passport
I-20
Certificate of Eligibility for Nonimmigrant (F-1) Student
I-94: Arrival/Departure Record
I-94: Arrival/Departure Record
DS-2019
Certificate of Eligibility for Exchange Visitor(J-1) Status
Passport Information
Identification Page Current visa
information Prior visits to US
Tax Residency Form Summary All student employees who indicate on their I-9 that they
are “other aliens authorized to work until xx/xx/xxxx”, must fill out the Tax Residency Form
Students must complete Sections A and D. If they have been in the U.S. prior to their current visit, they must also complete Section C.
Student Payroll copies the student’s immigration documents & completes Sections E, F and G.
Student Payroll enters the Tax Residency Year from Section E into ISRS Student Employee Setup (PR0021UG) Screen
Keep the original form with the employee’s records Send a copy of the completed form and related
immigration documentation to Tax Services
Joke Break
A student on his deathbed called his friend and said, "Bob, I want you to promise me that when I die you will have my remains cremated." Bob agreed to take care of his friend's request and asked "What do you want me to do with your ashes?" The student said, "Just put them in an envelope and mail them to the Internal Revenue Service and write on the envelope:
"Now you have everything."
Student FICA
Rule Changes – eff. 4/1/2005 Full time employees not exempt
Employees who regularly work 40 hours a week = full time, career employees
>30 Hour a week = full time Tracking
Supervisor Hire Form ISRS & Tax Service Reports
ISRS Data Entry & Tax Filing
Name Entry Legal name, Should be the same as on
Social Security Card; New names (ex: married) may not be
used until employee has changed their Social Security records with the Social Security Administration (SSA).
Social Security Numbers (SSN) Look at Social Security Card or call SSA
ISRS Data: Addresses
Alpha entry No odd characters: colons (:), slashes (/), asterix (*) Addresses
Enter address information in appropriate data fields
State must be entered for a US address Province should be entered in State field for
Canadian Address International Address must have a Country
entered
QUESTIONS & DISCUSSION
Contact Information
Tax Services Website:
http://www.financialreporting.mnscu.edu/Tax_Services/index.html Ann Page, 651-632-5007
[email protected] Steve Gednalske, 651-632-5016,