Pre-Employment Forms
Contact
International Student ProgramsKagin Commons, First Floor +1 (651) 696-6992 (tel)
+1 (651) 696-6806 (fax)
isp@macalester.edu
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When you begin paid employment, e.g. internship, research, your employer will ask you to complete forms related to tax withholdings (or deductions) from your income.
The type of form used to claim treaty benefits depends on the type of income being paid under the treaty provision and whether the individual is a nonresident alien (NRA) or resident alien (RA) for tax purposes.
Are you working as an . . . ?
Not sure? What’s the difference between a contractor and an employee?
| Independent Contractor | Independent Contractor | Employee/Employer Relationship | Employee/Employer Relationship | |
| Tax Status | Non-Resident Alien | Resident Alien | Non-Resident Alien | Resident Alien |
| Complete Tax Form | • 8233* for service income • W-8BEN for income from scholarship/ fellowship, grants, and royalty income | • W-9 & Attachment | • 8233* & Tax Treaty Affidavit | • W-9 |
| Tax Withholding | • You are responsible for paying various income taxes. • Taxes not withheld or deducted from pay stub or receipt. | • You are responsible for paying various income taxes. • Taxes not withheld or deducted from pay stub or receipt. | • Employee completes W-4 Employee’s Withholding Certificate and submits to employer. • Withheld taxes shown on pay stub or receipt. | • Employee completes W-4 Employee’s Withholding Certificate and submits to employer. • Withheld taxes shown on pay stub or receipt. |
| Taxes Paid | • Federal, State, Local | • Federal, State, Local • FICA- Social Security and Medicare | • Federal, State, Local | • Federal, State, Local • FICA- Social Security and Medicare |
| Annual Income Reported on Tax Form | • 1099-MISC | • 1099-MISC | • 1042-S or W-2 | • W-2 |