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Payroll Services

Student Nonresident Aliens

Student employees holding any of the following foreign Visas: F, J, M or Q.

  • Must be hired in job class code 1868.
  • Non-resident alien student assistants retain their 1868 job code always -- they are not bridged.
  • As other student assistants, nonresident students must maintain a minimum unit of 6 units (undergraduate) or 4 units (graduate).
  • As other student assistants limit work hours to 20 hours a week or less when school is in session.
  • Nonresident alien student assistants must obtain a work permit from the Office of International Students Services and Programs. This work permit must be renewed each semester and presented to Payroll Services.

The income received by NRA employees is is considered U.S. source income and is taxed according to U.S. tax laws. Generally there are four types of taxes withheld from your paycheck:

  • Social Security Tax
  • Medicare (FICA) 
    F, J, M, and Q visa holders are exempt from FICA during their "exempt" years.
  • Federal Income Tax
  • State Income Tax

A 1042-S is an information return used to report U.S. source income paid to a nonresident alien subject to regulations under sections 1441 and 1442. Employee compensation paid to a nonresident alien with tax withholding under a tax treaty is reported on a 1042-S. Employee compensation paid to a nonresident alien without a tax treaty is reported on a W-2. All non-employee compensation payments made to a nonresident alien (independent contractor payments, honoraria, royalties, awards) and non-service, non-qualified scholarships and fellowship grants to the extent includable in U.S. source income are reported on 1042-S.