In order to comply with Federal (Internal Revenue Service and Treasury Department) and State (Franchise Tax Board) rules and regulations, each SFSU department must comply with these procedures when employing nonresident aliens. The Chancellor’s Office requires CSU a campuses to comply with the Internal Revenue Code, California Revenue and Taxation Code, and California State University polices and procedures regarding nonresident alien taxation issues. These procedures are intended to assist campus departments when employing nonresident alien student assistants. These procedures for nonresident aliens are in addition to all current hiring/payment procedures required by Human Resources, Safety & Risk Management (Human Resources, Safety, and Risk Management).
Procedure and Responsibility
Upon selecting a student assistant candidate, send the student to the Office of Student Financial Aid (OSFA) to complete the Federal form I-9, Employment Eligibility Verification form.
Office of Student Financial Aid
The Office of Student Financial Aid (OSFA) will determine whether the student assistant is a Nonresident Alien (NRA) by administering the Federal I-9 Employment Eligibility Verification form (EEV).
If the student assistant is a US Citizen or Permanent Resident Alien and Green Card Holder, OSFA will complete the certification of the I-9 and refer the student back to the department along with OSFA’s EEV.
If the student assistant is a neither US Citizen nor Permanent Resident Alien and Green Card Holder, OSFA will complete the Federal form I-9, issue OSFA’s EEV with the work authorization expiration date, provide the student assistant an SFSU Foreign National Information Form (FNIF) to complete along with supplying the appropriate documents: Passport page showing picture, name, and number; U.S. Visa; I-94 Form “Arrival and Departure Record” (a small white card inside the passport); FORM I-20 or DS2019; Social Security or ITIN Card, and direct the student to make an appointment with the Tax Specialist.
If a student IS NOT identified as a Nonresident Alien, the department should follow the usual process in completing and processing the student’s hiring paperwork, e.g. Student Payroll Action Request (SPAR) form.
At the meeting with the NRA student assistant, the Tax Specialist will:
Review and discuss the SFSU Foreign National Information Form along with all the supporting documents. The Tax Specialist will determine the nonresident alien employee’s tax residency status, the applicable income tax withholding rate, and whether some or all of the wages of the employee are exempt from income under a federal income tax treaty.
Provide and have the student assistant complete an Student Payroll Action Request (SPAR) form and the "CSU Form SSA-1945: Statement Concerning Your Employment in a Job not covered by Social Security".
Upon completion of all the forms required, the Tax Specialist will:
Stamp on SPAR form the appropriate tax withholding information, then:
Forward the completed forms: Student Payroll Action Request (SPAR) form and "CSU Form SSA-1945: Statement Concerning Your Employment in a Job not covered by Social Security" to Human Resources, Safety, and Risk Management - - Payroll Unit . Give the student assistant the original “OSFA EEV”, green copy of the SPAR form, CSU Form SSA-1945, and request he/she take the forms back to their department to complete the hiring process.
If the student becomes a Resident Alien for tax purposes (RA), the Tax Specialist will send the originals of the following forms: SPAR, CSU form SSA-1945, and EEV to the hiring department through the Student Assistant.
The campus department will complete the hiring process by processing a 107 (Appointment Form) document and submitting it to the Payroll Unit of Human Resources, Safety, and Risk Management. until the department has completed the training for E-TRAC Student Hires. Payroll must be submitted on the form 672 (Attendance Form) and not the form CD048 for NRA Students. In order to process pay rate changes for NRA Students a new 107 or Student E-TRAC must be submitted to change the pay rate. These procedures were developed in conjunction with the Payroll Unit of Human Resources, Safety, and Risk Management.
Note: For NRA Students: the OSFA EEV expires at the end of each semester. For a continuing Student Assistant position, an NRA student assistant must renew OSFA's EEV form, and visit the Tax Specialist's office with the new OSFA’s EEV to concurrently renew SPAR form and CSU Form-SSA 1945.