Non-compensatory Payroll Matrix

FORMS REQUIRED FOR NON-COMPENSATORY RECIPIENTS

CITIZENSHIP
STATUS
FNF**
PERMANENT
RESIDENT
(Green Card Holder)
X
Not
Req.
Not
Req.
NONRESIDENT
for TAX PURPOSES
(Has Not Met SPT)
X
1
2,3
RESIDENT
for TAX PURPOSES
(Has Met SPT)
X
1
2,3
  1. FNF must be completed by the student. Upon completion, the student should schedule an appointment with the Visa Services for visa certification.
  2. Form W8BEN must be completed by recipient in order to invoke tax treaty benefits.
  3. Recipients who are not eligible for tax treaty benefits are subject to federal and state tax withholding. F and J student visa holders are taxed at 14% for Federal and 6% for State tax. All other visa holders are taxed at 30% for Federal and 6% for State tax.
  4. Residents for tax purposes are not restricted to specific withholding requirements.
**FNF is defined as "Foreign National Form"