Payroll and I-9 Issues for International Visitors

This section contains information about identification numbers and tax issues concerning the JHMI international community. As with any tax situation, questions and answers are complex. If you have specific questions, please contact the Johns Hopkins University Tax Office at 443-997-8688.

Several issues arise when hiring international persons at Johns Hopkins University. This section is designed to answer basic questions about employment authorization and payroll requirements for international persons.

• Can I hire an International Person?

  The answer to this question is generally yes, provided the person holds appropriate employment authorization. Employment authorization for international persons hinges on visa status. Certain visa statuses forbid employment while others permit limited employment. Click here for descriptions of different visa status categories and the types of employment authorization associated with each. The Office of International Services can assist departments in determining whether an international person can be hired.

• How To Place an International On Payroll

  If an international person is eligible to work or to receive fellowship payments, the following steps must be completed to place the person on payroll. For information about the ISR (Internal Service Request) process go to the HR Shared Services website and choose SAP- Help Job Aid.
  
  Step 1: Identify the SAP Position Number for the position the person will be hired into.
  
  If it is a new position complete an ISR (Internal Service Request) to create a position. See HR Shared Service website and choose Viewing Positions and Org Units.
  
  Step 2: Complete an ISR for New Hire (Internal Service Request) .
  
  In addition to the routine information required for the New Hire ISR, for an international person complete the following:

  • Nationality is a required field on the ISR. Country codes are listed in the drop down for this field.
  • Resident Status Choose Non-Resident alien unless the person is a lawful permanent resident (green card holder). Choose Resident Alien for a lawful permanent resident.
  • Visa Type is a required field for non-U.S. citizens. Valid visa types are listed in the drop down for this field.
  • Work Expiration Date is required and must be included in the comments section of the ISR. This date is required and is found on the I-20 (item 5), EAD card (used for optional practical training) for F-1 students, DS-2019 (item 3) for J-1 students, scholars, physicians and faculty, and the I-94 card, or on corresponding visa documents, for others. If you do not know the date, use 12/31/9999. However, like the I-9 date, this date is required to release the payment.
  • U.S. Entry Date is the date the international person entered the U.S. This date must be included in the comments section of the ISR. The U.S. entry date is the original date the individual entered the U.S. (Note: Do not use the date the international person began employment at Hopkins.) (Note: Do not use the date the international person began employment at Hopkins.) This date is found: stamped on the I-94 or I-20 document for an F-1 visa holder, the I-94 or Ds-2019 (item 6) for J-1 students, scholars, physicians and faculty, and the I-94 for others. Arrival date in U.S. may also be stamped in the passport, or in a previously issued form (Ds-2019, I-20, etc.), if the person has entered and exited the U.S. more than once. If this is the case, all stamps must be reviewed; if the visit has not been interrupted by a calendar year or more, the earliest date stamp must be used. This date is required to release the payment.
  • Last Resident Country is the last country in which the international person lived for more than 1 calendar year (may be different than citizenship). Resident country may be documented on the bottom of the I-9 by the International Office, if not a personal inquiry will be necessary. Use the same country code list as discussed above for nationality. This is required to release the payment.
  
  
  Please contact the Johns Hopkins University Tax Office for questions regarding the required information listed above.
  
  If required information is not in SAP when the first payment is made, the international person will be required to present the appropriate documentation to Payroll Share Services in order to receive the check.
  Step 3: Complete the Form I-9
  
  The process for I-9 completion differs on each campus. Please contact the appropriate International Services Office for specific instructions on I-9 completion. If the international office is not responsible for I-9 completion, the staff will direct you to the appropriate office.
  • What is the I-9?
    • The Employment Eligibility Verification Form (Form I-9) is a US Citizenship and Immigration Services (USCIS) form that is completed by employers to verify the identity and employment eligibility of everyone hired.
    • Note: The Form I-9 must be completed for all persons hired. For international persons, the I-9 is recertified when any change is made to their immigration status, such as an extension.
  • When must the Form I-9 be completed?
    • The Form I-9 must be completed within three business days of the date employment begins. For employment of three days or less, the Form I-9 must be completed the first day of employment. Payroll cannot release a paycheck until the I-9 is completed.
  • What happens if the document(s) establishing work eligibility expires?
    • It is necessary to complete a new Form I-9 to reverify work authorization in order to continue the international person's employment. Reverification must occur no later than the date that work authorization expires. The employee must present a document that shows either an extension of the employee's initial employment authorization or new work authorization.
    • Note: If a work expiration date is within 90 days, letters are sent to the individuals. All individuals will be included on a BW report called "Work Authorization/Visa Expiration Dates" under Human Resources, under Personnel Administration. Departments should run this report each month.
  • What happens when the visa type changes?
    • The answer is similar to the expiration of work eligibility. A new I-9 needs to be completed, and reverification of work authorization is necessary.
    • Note: Under no circumstances should an international person be permitted to perform any duties until employment authorization is verified.
    For information not in SAP when the first payment is made, the international person will be required to present the appropriate documentation to the Payroll Shared Services.
  Step 4: Complete Payroll Tax Forms for Nonresident and Resident Aliens
  
  In addition to the ISR for New Hires and the I-9, tax withholding forms must be completed to ensure that the University is in compliance with federal and state income tax regulations governing international persons.
  • If the international person is eligible for tax treaty benefits, the person completes one or both of the following forms each calendar year:
    • IRS Form 8233. Exemption From Withholding on Compensation for Independent (and certain Dependent) Personal Services of a Nonresident Alien Individual - This form is completed for any international person receiving a salary or wages that are covered by a tax treaty.
    • IRS Form W-8BEN. Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding - This form is completed for any international person whose fellowship grant is covered by a tax treaty.
    • Note: These two forms take the place of the IRS Form W-4 for the portion of the year covered by a tax treaty.
  • If the international person is not eligible for tax treaty benefits, instruct the person to complete the following forms:
    • IRS Form W-4 Employee's Withholding Allowance Certificate and the relevant state tax forms for state of residence: These forms are required for any non-treaty-covered wages, and nonresident aliens not covered by a treaty. When completing the Form W-4, nonresident aliens must:
    • Check single status (item 3 on the W-4)
    • Claim only one personal exemption. They may not declare themselves "EXEMPT" from federal tax. [Exception: nonresident aliens from Canada, Mexico, South Korea, India.]
    • Write in "NONRESIDENT ALIEN" on line 6.
    Click here for an example of the 3 items that must be completed exactly as stated above.
  
  
  • If the international person is considered a Resident Alien for tax purposes, instruct the person to complete the following forms:
    • IRS Form W-4 Employee's Withholding Allowance Certificate and appropriate state tax forms for state of residence: Resident aliens are treated like U.S. citizens for tax purposes.
    Departments or international persons with questions regarding tax treaty benefits should contact the Johns Hopkins University Tax Office.