{"id":1213,"date":"2020-06-23T15:40:43","date_gmt":"2020-06-23T20:40:43","guid":{"rendered":"https:\/\/www.macalester.edu\/160-isp\/?page_id=1213"},"modified":"2023-10-19T13:50:03","modified_gmt":"2023-10-19T18:50:03","slug":"pre-employment-forms","status":"publish","type":"page","link":"https:\/\/www.macalester.edu\/isp\/governmentregulations\/pre-employment-forms\/","title":{"rendered":"Pre-Employment Forms"},"content":{"rendered":"

When you begin paid employment, e.g. internship, research, your employer will ask you to complete forms related to tax withholdings (or deductions) from your income. <\/span><\/p>\n\n\n\n

The type of form used to claim treaty benefits depends on the type of income being paid under the treaty provision and whether the individual is a nonresident alien (NRA) or resident alien (RA) for tax purposes.<\/span><\/p>\n\n\n\n

Are you working as an . . . ?<\/h3>\n\n\n\n

Not sure? What\u2019s the difference between a contractor and an employee<\/a>?<\/p>\n\n\n\n

<\/td>Independent Contractor<\/strong><\/td>Independent Contractor<\/strong><\/td>Employee\/Employer Relationship<\/strong><\/td>Employee\/Employer Relationship<\/strong><\/td><\/tr>
Tax Status<\/td>Non-Resident Alien<\/td>Resident Alien<\/td>Non-Resident Alien<\/td>Resident Alien<\/td><\/tr>
Complete Tax Form<\/td>\u2022 8233* for service income

\u2022 W-8BEN for income from scholarship\/ fellowship, grants, and royalty income<\/td>		\u2022 W-9 & Attachment<\/td>\u2022 8233* & Tax Treaty Affidavit<\/td>\u2022 W-9<\/td><\/tr>
Tax Withholding<\/td>\u2022 You are responsible for paying various income taxes.

\u2022 Taxes not withheld or deducted from pay stub or receipt.<\/td>		\u2022 You are responsible for paying various income taxes.

\u2022 Taxes not withheld or deducted from pay stub or receipt.<\/td>		\u2022 Employee completes W-4<\/a> Employee\u2019s Withholding Certificate and submits to employer.

\u2022 Withheld taxes shown on pay stub or receipt.<\/td>		\u2022 Employee completes W-4<\/a> Employee\u2019s Withholding Certificate and submits to employer.

\u2022 Withheld taxes shown on pay stub or receipt.<\/td><\/tr>
Taxes Paid<\/td>\u2022 Federal, State, Local<\/td>\u2022 Federal, State, Local

\u2022 FICA- Social Security and Medicare<\/td>		\u2022 Federal, State, Local<\/td>\u2022 Federal, State, Local

\u2022 FICA- Social Security and Medicare<\/td><\/tr>
Annual Income Reported on Tax Form<\/td>\u2022 1099-MISC<\/td>\u2022 1099-MISC<\/td>\u2022 1042-S or W-2<\/td>\u2022 W-2<\/td><\/tr><\/tbody><\/table><\/figure>","protected":false},"excerpt":{"rendered":"

When you begin paid employment, e.g. internship, research, your employer will ask you to complete forms related to tax withholdings (or deductions) from your income.  The type of form used to claim treaty benefits depends on the type of income being paid under the treaty provision and whether the individual is a nonresident alien (NRA) […]<\/p>","protected":false},"author":7,"featured_media":0,"parent":171,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1213","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.macalester.edu\/isp\/wp-json\/wp\/v2\/pages\/1213","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.macalester.edu\/isp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.macalester.edu\/isp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.macalester.edu\/isp\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.macalester.edu\/isp\/wp-json\/wp\/v2\/comments?post=1213"}],"version-history":[{"count":18,"href":"https:\/\/www.macalester.edu\/isp\/wp-json\/wp\/v2\/pages\/1213\/revisions"}],"predecessor-version":[{"id":3743,"href":"https:\/\/www.macalester.edu\/isp\/wp-json\/wp\/v2\/pages\/1213\/revisions\/3743"}],"up":[{"embeddable":true,"href":"https:\/\/www.macalester.edu\/isp\/wp-json\/wp\/v2\/pages\/171"}],"wp:attachment":[{"href":"https:\/\/www.macalester.edu\/isp\/wp-json\/wp\/v2\/media?parent=1213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}