When you find a job on-campus and indicate you are neither a U.S. citizen nor permanent resident alien, Towson University will conduct an analysis to determine your tax status. Two possible outcomes are nonresident alien (NRA) or resident alien (RA) for tax purposes. If you are a NRA, TU must withhold and report tax per federal tax regulations as part of institutional compliance. Any payments may also be subject to Maryland and other payroll taxes, such as FICA.
Restrictions allow international students to work only on-campus for up to 20 hours per week during fall and spring semester or full-time (40 hours) during summer and minimester breaks.
1. Social Security Number. You must have a Social Security Number before we can enter your job into the payroll system per state of Maryland guidelines. To get a number, follow instructions provided by the International Student & Scholar Office.
2. Form I-9 (work authorization). You must also complete Form I-9 in the Office of Human Resources before we can set an appointment with you to conduct your tax analysis. This is a requirement which ensures you have shown proper work authorization documentation, as required for all employees. You must complete one before the first day of work.
3. Tax Analysis. Email nratax AT_TOWSONto request a record be created in Glacier™ (tax analysis software). You will receive an e-mail with login directions from support@online-tax.net. Please complete your record to the best of your ability (edits can be made by staff if necessary, so no worries!).
4. Email to Request Appointment. Once you have completed your record, print out your tax summary sheet and e-mail nratax AT_TOWSONto request an appointment. The appointment ensures staff is available to process your tax file, which typically takes about twenty minutes to complete. You must bring your immigration documents including passport, Visa, I-94, and I-20 (from any institution) so we can make copies for your tax files, as required by federal regulations.
5. Tax Status. Glacier determines your tax status. For international students who work on-campus who qualify as a NRA, tax withholding will follow the required single, 1, NRA formula, regardless of marital status.
If you are an international student in F1 or J1 status, and you receive additional payments from Towson University which do not require a service, then such payments may be identified as a scholarship (for studies) or fellowship (for research) and may be taxed at 14%.
International athletes may receive scholarships which pay for qualified tuition, fees and books. They may also receive additional funding to pay for housing and meals - which is defined by the Internal Revenue Services as non-qualified payments - and are taxable at 14% unless a tax treaty applies allowing exemption of tax withholding.
The NRA Tax Office analyzes such payments through scholarship reporting and/or receiving forms to process other payments. If you have been identified by our office as having a taxable scholarship, we will contact you to ensure you complete a tax file and TU will withhold and report the appropriate amount of tax depending on the category of payment as defined by the Internal Revenue Service.