Payroll Tax for Non-Resident Alien F-1 & J-1 VISA's virtual, sheridan

OVERVIEW
Payroll Taxes for Non-Resident Aliens are different than taxes for US Citizens.

Many countries have tax treaties with the United States which allow Non-Resident aliens an exemption from either all or part of Federal tax withholdings. Different types of VISA Holders get certain exemptions from Federal Tax and FICA/Medicare tax. This webinar will cover VISA types of F-1 & J-1.

An F-1 VISA is specifically for Full-time Students who come to the US to study at an accredited college or university. These students can also apply for Optional Practical Training (OPT) in their major field of study which allows them to remain in the US for an extended period of time after they have completed their studies. A J-1 VISA is similar to an F-1 VISA but is for Teachers and Researchers in a specific field of study for a specific amount of time.

WHY SHOULD YOU ATTEND?
Most employers aren’t familiar with the specific laws that pertain to Non-Resident Aliens who enter the US on an F-1 or J-1 VISA. There are many different VISA types and different ones have different tax implications. These 2 specific types are exempt from required payroll taxes that all other employees are subject to having withheld. This can create issues when the wrong taxes are withheld on these employees.

LEARNING OBJECTIVES
Basic understanding of these 2 types of VISA’s
Guidance on what taxes they are exempt from and what to withhold.
To explain what forms should be completed by the employee and the employer.
Guidance for you as an Employer on tax treaties and treatment of these employees.
How to file forms at the end of the tax year.
Helpful websites to access the information needed for tax treaties.
To analyze tax treaty exemption.

AREAS COVERED
Major topics covered in this course:

Understanding the VISA and OPT
Federal Tax Treatment
Year-End Reporting
Helpful Publications and Websites

About speaker
Debbie Cash, CPP is a Manager of TLM Implementation at G&A Partners. G&A Partners is a Professional Employer Organization (PEO) that offers payroll, human resources, benefits management, risk management, and accounting services for businesses. G&A Partners acquired Employer Advantage LLC (PEO) in February 2022. Debbie began working for the organization in 2006 as a Payroll Tax Specialist and Time and Attendance Specialist. She was promoted to Time/Labor Manager in 2021.

Debbie earned an associate’s Degree in Accounting from MSSU in 1985 and a bachelor’s Degree in General Business from MSSU in 2006. She obtained her Certified Payroll Professional Certification in October 2006. She has 30+ years of experience processing payroll and payroll taxes for various different companies and professions.

Debbie worked as a Payroll Specialist at Missouri Southern State University from 1993 to March 2006. She attended the International Tax Conference in Wisconsin in 2005 and specialized in International Tax for Student Visa. She also worked for Joplin R-8 School District processing payroll from 1990 to 1993.