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Non-Resident
Alien Tax Package
Required Forms for All Non-Resident
Alien Employees
The CO-NRA 
form is an OUS (Oregon University System) required form for all international
employees. It allows us to determine what taxes you are subject to
in the US and evaluate your treaty eligibility (if applicable). Foreign
employees must fill one of these out when:
- Employment begins
- Visa status changes
- At
the start of each calendar (tax) year – due by January
10th
Failure to submit a CO-NRA on-time
will result in all taxes being withheld from your pay until such time
that you submit the form to the Human Resource Office.
Are you eligible
for a tax treaty?
In addition to the CO-NRA form, international
employees may be eligible for tax treaty benefits.
The
United States has negotiated tax treaties with many other countries
in the world. The
state of Oregon has chosen to honor these tax treaties as well (not
all states in the US follow suit). Portland State University
has chosen to extend treaty benefits to those who are eligible
under
the provisions of a tax treaty through the payroll.
Please
bear in mind that not all treaties exempt income earned in the
US
from income taxes. Some treaties exempt income received from foreign
sources for the support of a student or faculty member while
in the
US . Most treaties contain clauses to eliminate double taxation of
a foreign national while in the US. The time limit on
most treaties is calculated from the first date of arrival in
the US.
IRS
rules regarding treaties can be found in Publication
519 - US Tax Guide for Aliens and in Publication
901 - US Tax Treaties.
What
you need to do:
1.
All Non-Resident Aliens need
to fill out the CO-NRA form .
2. Check
the charts below to determine if
there is a tax treaty with your home country that would be applicable
to your employment at PSU:
for 2008 or 2007
3. If you identify a treaty then click
on the link for your country and fill out the treaty letter attachment
if you would like to claim treaty benefits (this is an optional
service PSU offers; you are not required to apply for treaty benefits). You
will also need to complete the IRS Form 8233 .
4. Bring all of the completed forms
to the Office of Human Resources along with your:
- I-20 work authorization
- Passport with visa and I-94 stamp
|
|
Select
the country you are from to view/print the 8233 treaty letter
attachment:
(if your country is not listed, then you do not need to complete the
8233 and attachment): |
| Belgium |
Israel |
Portugal |
| Canada |
Japan |
Romania |
| China |
Korea |
Slovak
Republic |
| Cyprus |
Latvia |
Slovenia |
| Czech
Republic |
Lithuania |
Spain |
| Egypt |
Morocco |
Thailand |
| Estonia |
Netherlands |
Trinidad
and Tobago |
| France |
Norway |
Tunisia |
| Germany |
Pakistan |
Venezuela |
| Iceland |
Philippines |
|
| Indonesia |
Poland |
|
| |
Select
the country you are from to view/print the 8233 treaty letter
attachment:
(if your country is not listed, then you do not need to complete
the 8233 and attachment): |
| Bangladesh |
Israel |
Poland |
| Belgium |
Japan |
Portugal |
| China |
Korea |
Romania |
| Cyprus |
Latvia |
Slovak
Republic |
| Czech
Republic |
Lithuania |
Slovenia |
| Egypt |
Morocco |
Spain |
| France |
Netherlands |
Thailand |
| Germany |
Norway |
Trinidad
and Tobago |
| Iceland |
Pakistan |
Tunisia |
| Indonesia |
Philippines |
Venezuela |
