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

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; 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 Tax forms returned to Darcy in SUB 179 Apply for social security card Contact Debo Chiolero ( ) or John Richardson ( ) 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 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 ( )

QUESTIONS? Debo Chiolero Office of International Programs Culbertson Darcy Tickner Human Resources SUB Sally O’Neill OIP Culbertson John Richardson OIP Culbertson