International Nonresident Aliens
Nonresident Aliens (Foreign Nationals)
Nonresident alien (NRA) for immigration purposes is a person who is not a citizen or permanent resident in the United States who has been admitted on a visa for temporary stay that will end when the purpose of that stay have been met.
Nonresident alien (NRA) for tax purposes is generally a F-1/J-1 full-time student who has been in the US for less than five calendar years and will either be "studying in a degree program" or "studying in non-degree program," or a J-1 (Scholar) teacher/researcher who has been in the US for two calendar years or less out of the last six calendar years..
F-1 Students must have the following items:
1. I-20 Certificate for Visa Eligibility. I-20s will list the dates they are legally allowed to stay in the US in Section 5.
2. Valid Passport - Indicates country of citizenship, date of birth, passport expiration date, etc.
3. Visa - A page inside the passport indicating the dates they are allowed to enter the US. (A student can stay in the country past the visa end date as long as they have a valid I-20 document and are a registered full-time student.)
4. I-94 Arrival Card - A small white card, usually stapled to the passport, which indicates the date they entered the US.
Additionally, if an F-1 student is not attending Emmanuel College as a student but rather coming to work, he or she will need to have work authorization from their sponsoring institution.
There are two types of F-1 students with work authorization:
1. F-1 students on O-P-T (Optional Practical Training) will need to show their Employment Authorization Card, which indicates the dates they are authorized to work and will also have the work eligibility recommendations listed on page 3 of their I-20.
2. F-1 students on C.P.T. (Curricular Practical Training) will have their employment eligibility listed on page 3 of their I-20.
J-1 Students and scholars must have the following items:
1. DS-2019 Certificate for Visa Eligibility - Section 3 of this form will show the dates of legal status.
2. Valid Passport - Indicates country of citizenship, date of birth, passport expiration date, etc.
3. Visa - A page inside the passport indicating the dates they are allowed to enter the US. (A student can stay in the country past the visa end date as long as they have a valid I-20 document and are a registered full-time student.)
4. I-94 Arrival Card - A small white card usually stapled to the passport which indicates the date they entered the US.
Tax Navigator
A tax navigator is a system that determines US tax residency for nonresident students, staff, faculty and adjunct faculty based on immigration status and history, tax rates and special tax treaty exemptions on a case-by-case basis, and prepares completed withholdings forms (8233, W4, W8BEN, etc.).