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FELLOWSHIPS,SCHOLARSHIPS,
REIMBURSEMENTS, AND EMPLOYMENT
Foreign Nationals:
TRAINEESHIPS & FELLOWSHIPS (stipends)
INSERT APPTMT FORM- TRAINEESHIPS & FELLOWSHIPS HERE
TRAINEESHIPS & FELLOWSHIPS (student stipend)
All BPA’s MUST be routed through Darcy Tickner in HR
Indicate “Not a US Citizen” on BPA
Identify portion of payment, if any, used for books or fees (attach receipt)
FNIS must be completed by student; W-8BEN or W-9 needed
Taxable at 14% unless tax treaty applies
SCHOLARSHIPS/AID
SCHOLARSHIPS/AID
Student must complete FNIS (tax treaty benefit determination) and submit tax form
May be taxable at 14% unless tax treaty applies
DETERMINATION OF TAXABILITY
Aid not used directly toward tuition/fees is taxable at 14% unless tax treaty applies
Total financial aid – Tuition/fees = Taxable amount
EXAMPLE: Aid = $15,000 Tuition = $13,500$1,500 * .14 = $210
$210 in withholding taxes applied to student’s account; email sent to student
Dept can pay grossed up taxes; contact Jennifer Huber in Student Accounts
REIMBURSEMENTS
REIMBURSEMENT TYPES:
Travel
Honorariums
TRAVEL REIMBURSEMENT REQUIREMENTS:
Non US Citizen Info form to determine if taxable and correct tax form
W-8BEN form for Non Resident Aliens or W-9 form for Resident Aliens
Attach receipts to BPA
Indicate if providing service to MSU (e.g., conducting lecture; presenting at conference)
Student travel taxable at 14% unless tax treaty applies or travel is required by job
BPA must be routed to Darcy in HR
HONORARIUM REQUIREMENTS
Contact Darcy before BPA is submitted for tax implications
Non-US Citizen Information form required
W-8BEN form for Non Resident Aliens, W-9 form for Resident Aliens
Indicate “Not a US Citizen” on BPA
Indicate reason for honorarium (e.g., providing lecture); attach copy of announcement for presentation
Without SSN/ITIN, taxable at 30%
BPA must be routed to Darcy in HR
EMPLOYMENT
EMPLOYMENT (F1 or J1)
Student or scholar to Office of International Programs to do paperwork (Non-US Citizen Information form, W-4, I-9, SSN app)
Foreign National Information System (FNIS) request via email
Tax forms returned to Darcy in SUB 179
Apply for social security card
Contact Debo Chiolero (994-7722) or John Richardson (994-7751) in OIP with questions
EMPLOYMENT (H-1B AND TN)
• Contact Sally O’Neill in OIP before hiring
• Department completes I-9 and W-4; sends Darcy email address of new employee (Dept also completes I-9 with LPR)
• FNIS data completed by employee
• Tax forms loaded to FNIS; employee returns forms to Darcy in SUB 179
Employee applies for SS card (OIP will help)
Contact Sally O’Neill in OIP with questions (994-7688)
QUESTIONS?
Debo ChioleroOffice of International ProgramsCulbertson [email protected]
Darcy TicknerHuman ResourcesSUB [email protected]
Sally O’NeillOIP Culbertson [email protected]
John RichardsonOIPCulbertson 400994-7751
