This section of the Business Affairs website is for foreign national employees. Below are instructions for employees from non-tax treaty countries and tax treaty countries. Refer to the Faculty Tax Treaty Chart or Student Tax Treaty Chart for more detail.
Each year, you are required to complete a UO-NRA (Foreign National Data Request Form), which allows the Payroll Office to help determine appropriate tax withholding by reviewing your current visa status, current citizenship/residency status, and for substantial presence test determination.
Deadline: Forms are due in the Payroll Office by Wednesday, January 10, 2024.
Back to TopNon-Tax Treaty Country
Mandatory: UO-NRA and Supporting Documents
- UO-NRA Form (blank / fillable form)
- Completed UO-NRA Form (example)
Each UO-NRA must be accompanied by a copy of your current I-94 (admission/departure record) and if applicable, either an I-20, a DS-2019 Form (and J-1 Letter, if appropriate), or Employment Authorization Card.
- I-94 (Admission/Departure record):
- Arriving via Air/Sea- Obtain a copy of I-94 at https://i94.cbp.dhs.gov/I94/#/home
- Arriving via Land - Paper form at border
- I-20 Certificate of Eligibility for Nonimmigrant (F-1) Student Status, issued by the sponsoring school’s International Office.
- DS-2019 Certificate of Eligibility for Exchange Visitor (J-1) Status, the basic document used in the administration of the exchange visitor program and is issued by the Division of Global Engagement.
- J-1 Letter A work authorization letter for those on J-1 visas is issued by the Division of Global Engagement in certain situations. See this chart for details on when the J-1 letter is required.
- Employment Authorization Card (EAC) or I-688B is a document issued by USCIS that provides its holder a legal right to work in the U.S.
Tax Treaty Country
Mandatory: UO-NRA and Supporting Documents
- UO-NRA Form (blank / fillable form)
- Completed UO-NRA Form (example)
Each UO-NRA must be accompanied by a copy of your current I-94 (admission/departure record) and if applicable, either an I-20, a DS-2019 Form (and J-1 Letter, if appropriate), or Employment Authorization Card.
- I-94 (Admission/Departure record):
- Arriving via Air/Sea - Obtain a copy of I-94 at https://i94.cbp.dhs.gov/I94/#/home
- Arriving via Land - Paper form at border
- I-20 Certificate of Eligibility for Nonimmigrant (F-1) Student Status, issued by the sponsoring school’s International Office.
- DS-2019 Certificate of Eligibility for Exchange Visitor (J-1) Status, the basic document used in the administration of the exchange visitor program and is issued by the Division of Global Engagement.
- J-1 Letter A work authorization letter for those on J-1 visas is issued by the Division of Global Engagement in certain situations. See this chart for details on when the J-1 letter is required.
- Employment Authorization Card (EAC) or I-688B is a document issued by USCIS that provides its holder a legal right to work in the U.S.
Optional: Form 8233 and Attachment Letter (to claim tax treaty exemption)
- 8233 Form (blank / fillable form) Instructions
- Completed 8233 Form (example)
- Attachment Letters
Attachment Letters are organized by purpose and country of residency.
- Purpose: Teacher / Researcher or Student (please select letter from correct column)
- Residency: For example, a citizen of China, who is a permanent resident of France, would claim a tax treaty exemption based on the French tax treaty with the United States.
The 8233 Form is to be completed only if an employee is from a tax treaty country and wants to claim a tax treaty while employed.