NRA Tax Assistance

Emory University continues to expand its reputation as a globally engaged institution and benefits from interactions with visitors from all over the world. These visitors (scholars and students) are involved in various services and activities for the University, and oftentimes it is appropriate to provide travel reimbursements, honoraria, and other payments to them.  In order to be able to process these payments to non-U.S. citizens, the University is required to obtain specific information and follow certain regulatory procedures.  The Office of the Controller offers valuable assistance on navigating the rules and regulations for making these payments using University Accounts Payable and Travel and Expense applications. 

Emory also employs many international students and scholars through University payroll, and while some of the procedures for placing non-U.S. employees on payroll are similar to paying visitors, there are some differences as well.  See the International Student and Scholar Tax FAQs for general information and frequently asked questions regarding nonresident aliens.

International Employees

The Internal Revenue Service requires that we apply U.S. withholding and reporting rules consistent with the U.S. tax status as a resident alien or nonresident alien (See NRA Definitions).  Resident aliens are taxed like U.S. citizens, while nonresident aliens are taxed under different withholding and reporting rules.  U.S. tax status depends on the U.S. immigration status and U.S. presence of the individual.  Also, an individual may be entitled to tax exemptions depending on U.S. tax status or an applicable tax treaty, or both. 

Since immigration actions and U.S. presence may change the way you are taxed, we request that all non U.S. Citizens provide us with up-to-date information each year so that we may verify the U.S. tax status and eligibility for any tax exemptions.  Without this information and current forms, we cannot provide tax exemptions which might otherwise be applicable.

The first step in the process is for the individual to complete the information in our Foreign National Information System (“FNIS”) so that U.S. tax status can be determined and the necessary forms can be generated.  This is required for all new nonresident alien employees.  In order to complete FNIS, please send an email to Emory's Nonresident Tax Services at nonresident.tax@emory.edu to request a user name and password for the system.  You will receive a link to the system with a user name and temporary password.  The email will also contain instructions on how to complete FNIS. Once FNIS is completed, the Tax specialist will review the information and send a follow up email on how to access the forms for printing and signing.