Income Tax and FICA Withholding Policy for Non-U. S. Nationals

When individuals who are citizens of countries other than the United States are hired by the Colleges, the following process will be used:

1) The Office of Human Resources will research the tax treaty law to determine whether or not taxes (income and FICA) are to be withheld. (If there is a question, either the IRS or College Counsel will be consulted.)

2) If there is no treaty with the country of origin, all taxes will be withheld as though the employee were a citizen of the United States.

3) If there is a treaty with the country of origin relieving the Colleges of its withholding obligations, taxes (federal, state and FICA) will not be withheld in accordance to the rules and regulations applying to the specific country and treaty.

Employees who are not United States nationals are required to obtain a Social Security number for purposes of identification and record keeping. Assistance in obtaining the number is given by the Office of Human Resources.