FELLOWSHIPS, SCHOLARSHIPS, REIMBURSEMENTS, AND EMPLOYMENT Foreign Nationals:

FELLOWSHIPS,SCHOLARSHIPS,

REIMBURSEMENTS, AND EMPLOYMENT

Foreign Nationals:

TRAINEESHIPS & FELLOWSHIPS (stipends)

INSERT APPTMT FORM- TRAINEESHIPS & FELLOWSHIPS HERE

TRAINEESHIPS & FELLOWSHIPS (student stipend)

All BPA’s MUST be routed through Darcy Tickner in HR

Indicate “Not a US Citizen” on BPA

Identify portion of payment, if any, used for books or fees (attach receipt)

FNIS must be completed by student; W-8BEN or W-9 needed

Taxable at 14% unless tax treaty applies

SCHOLARSHIPS/AID

SCHOLARSHIPS/AID

Student must complete FNIS (tax treaty benefit determination) and submit tax form

May be taxable at 14% unless tax treaty applies

DETERMINATION OF TAXABILITY

Aid not used directly toward tuition/fees is taxable at 14% unless tax treaty applies

Total financial aid – Tuition/fees = Taxable amount

EXAMPLE: Aid = $15,000 Tuition = $13,500$1,500 * .14 = $210

$210 in withholding taxes applied to student’s account; email sent to student

Dept can pay grossed up taxes; contact Jennifer Huber in Student Accounts

REIMBURSEMENTS

REIMBURSEMENT TYPES:

Travel

Honorariums

TRAVEL REIMBURSEMENT REQUIREMENTS:

Non US Citizen Info form to determine if taxable and correct tax form

W-8BEN form for Non Resident Aliens or W-9 form for Resident Aliens

Attach receipts to BPA

Indicate if providing service to MSU (e.g., conducting lecture; presenting at conference)

Student travel taxable at 14% unless tax treaty applies or travel is required by job

BPA must be routed to Darcy in HR

HONORARIUM REQUIREMENTS

Contact Darcy before BPA is submitted for tax implications

Non-US Citizen Information form required

W-8BEN form for Non Resident Aliens, W-9 form for Resident Aliens

Indicate “Not a US Citizen” on BPA

Indicate reason for honorarium (e.g., providing lecture); attach copy of announcement for presentation

Without SSN/ITIN, taxable at 30%

BPA must be routed to Darcy in HR

EMPLOYMENT

EMPLOYMENT (F1 or J1)

Student or scholar to Office of International Programs to do paperwork (Non-US Citizen Information form, W-4, I-9, SSN app)

Foreign National Information System (FNIS) request via email

Tax forms returned to Darcy in SUB 179

Apply for social security card

Contact Debo Chiolero (994-7722) or John Richardson (994-7751) in OIP with questions

EMPLOYMENT (H-1B AND TN)

• Contact Sally O’Neill in OIP before hiring

• Department completes I-9 and W-4; sends Darcy email address of new employee (Dept also completes I-9 with LPR)

• FNIS data completed by employee

• Tax forms loaded to FNIS; employee returns forms to Darcy in SUB 179

Employee applies for SS card (OIP will help)

Contact Sally O’Neill in OIP with questions (994-7688)

QUESTIONS?

Debo ChioleroOffice of International ProgramsCulbertson 400994-7722chiolero@montana.edu

Darcy TicknerHuman ResourcesSUB 179994-7926dtickner@montana.edu

Sally O’NeillOIP Culbertson 400994-7688sallyo@montana.edu

John RichardsonOIPCulbertson 400994-7751