Determining Tax Status for Foreign National Employees
Course Code: WHR146
Course Name: Determining Tax Status for Foreign National Employees
Prerequisite: None
Department: Human Resources
Length of Session: 2 Hours
Audience: HR Liaisons
Session Description:
Human Resources (HR) is offering this session specifically for K-State employees who are responsible for processing personnel and payroll transactions for foreign national employees. This session will provide an overview on how a foreign national employee’s tax status is determined. Presenters will focus on providing a basic understanding of the Internal Revenue Service (IRS) rules and regulations associated with tax withholding requirements based on whether the foreign national is a nonresident or resident for tax purposes as well as discussing tax treaty benefits and the appropriate forms required.
Session Objectives: As a result of this session, participants will:
- Identify the IRS tax withholding requirements.
- Determine whether a foreign national is a nonresident or resident for tax purposes.
- Determine if tax treaty benefits apply.
- Select the additional forms required when putting a foreign national on the payroll.
