Remind your international employees to meet with the International Tax Office
The 2023 tax year is winding down and the spring semester about to begin, and this presents specific needs for international employees and students who will be filing U.S. tax documents for the first time in the new year. New international students, faculty, researchers and staff are required to meet with the International Tax Office at least once.
The International Tax Office is an invaluable resource to CU’s international community and provides a vital touchpoint for newly arrived international visitors navigating their personal U.S. tax obligations.
Supervisors and Human Resources offices are asked to reach out to recently hired international employees and international students who receive a stipend payment through university payroll to schedule a new employee appointment as soon as possible.
A prompt meeting with the tax office will help minimize the potential for unnecessary tax withholding errors and later adjustments. More information about this and other responsibilities can be found in the International Tax New Hire Guide.
The International Tax website offers valuable resources including information on vital forms and two evergreen courses: one providing an overview of the U.S. tax system and the second highlighting Form W-4. These courses work in tandem with an international employee’s mandatory new employee appointment.
What international employees can expect
During the initial tax meeting, a specialist will determine the individual’s tax residency status, explain applicable tax rules, review potential tax treaty benefits, clarify their personal tax filing requirements and help them complete Form W-4, if necessary.
Keep these tips in mind as supervisors and HR staff work to remind international employees and stipend recipients of this crucial requirement:
- Employees should schedule a meeting as soon as possible and preferably before the end of the tax year in which they are hired.
- Although the meetings are virtual, international employees and students should schedule their appointment for a date after they have entered the United States. They will need certain documents (namely, the I-94) that will only be provided once they enter the country.
- Any international employee or student who receives a stipend paid through HCM (3200 job code series) must also meet with the International Tax Office. You can learn more about stipends and scholarships in the International Tax Guide for Stipend Recipients.
- It is not necessary that the individual have a Social Security number to schedule their appointment.
- Hiring managers must verify international employees’ U.S. employment eligibility by contacting those who manage the Form I-9 processing on each campus.
To ensure they are prepared for their appointments, let your international employees know they will need:
Digital copies of their passport bio page and visa, I-94 and immigration documents.
To prepare details (dates, flight numbers, etc.) to review their entire history of presence in the United States, including previous visits in different immigration statuses.
Departments wishing to hire individuals to perform work outside the U.S. should partner with employer of record Global PEO Services, to set up a global worker, rather than hiring the individual as an employee in HCM. This will ensure the university complies with labor and tax laws in the country where work will be conducted.
Resources for 2024 tax filing
The International Tax Office will once again partner with Sprintax in 2024 to offer tax preparation software licenses for eligible nonresident international employees and students. More information will be sent to international students and employees in the new year.