A Nonresident alien is a person working in the United States who is not a U.S. citizen. In most cases they are subject to Federal Withholding, Social Security and Medicare Taxes on wages paid to them for services performed by them in the United States, exceptions are made based on an employee's non-immigrant status.
You, as the employer, are responsible to determine which taxes an employee must pay according to his/her visa status. Intuit cannot recommend to any business how they should set up their employee's taxes and reportable wages based on their visa type.
Use these resources listed below to help you determine the proper employee setup for the most common visa types.
A-visas, D-visas, F-visas, J-visas, M-visas, Q-visa (including F-1, J-1, M-1, or Q-1/Q-2, nonresident alien students), etc., G-visas, H-visas:
If you need additional guidance on visa types and your employee tax setup, contact your accountant or tax professional.
|Tax Type||Resource to Find Exemption|
|Social Security & Medicare||Foreign Student Liability for Social Security and Medicare Taxes Alien Liability for Social Security and Medicare Taxes of Foreign Teachers, Foreign Researches, and Other Foreign Professionals|
|FUTA||Aliens Employed in the U.S. - FUTA|
|Federal Withholding||QuickBooks does not support employees who are not subject to Federal Income Tax Wages (Box 1 on the W-2). We do support employees who are exempt from Federal Income Tax (Box 2 on the W-2) per the requirements of the W-4 Form.
If you are unsure of the employee's taxability, reference the links below.
|State taxability can vary; refer to the individual state tax agency website for specific information. Check out our Payroll Tax Compliance for contact information.|