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INTERNATIONAL STUDENTS AND U.S. TAXATION

Most international students studying at Gannon University will be considered "non-resident aliens for tax purposes." This category can be established by answering a series of questions called the "substantial presence test," but keep in mind that the term "non-resident alien" is only in consideration of your status with regard to U.S. taxation.

There are specific federal income tax withholding laws which guide the University in determining how much money to withhold from your paycheck.

FICA (Social Security taxes)
In most cases, the University will NOT withhold FICA taxes from an international student's wages since you likely meet all the requirements set by the Internal Revenue Service (IRS) as primary visa-holders in F or J status (F-1 or J-1) and as non-resident aliens for tax purposes. (There may, however, be exceptions.)

Tax Withholding on Regular Wages
Gannon University is required to withhold income taxes at the same rates applicable to all U.S. employees. The IRS treats income earned by non-resident aliens differently from income earned by U.S. citizens, however. Non-resident aliens may not claim the same exemptions from taxation that U.S. citizens are allowed, and non-resident aliens are not allowed to claim the "standard deduction" when filing the annual income tax return.

Filling out the Form W-4 (Required for ALL Employees)
Although international students must fill out a standard Form W-4, please disregard the instructions included with the form. Rather international students must complete the form according to the following guidelines:

Item 1 - Name and Address: Enter name, as it appears on your passport, and local U.S. address (this should be your apartment/house address, not 109 University Square...)

Item 2 - Social Security Number: Enter U.S. Social Security number. Please leave blank if the individual does not have a U.S. Social Security number.

Item 3 - Marital Status: You must check "single" for marital status, regardless of actual marital status.

Item 4 - Name Change:

Item 5 - Number of Allowances: You claim only one withholding allowance. Enter "1" on Line 5, regardless of actual withholding allowances.

Item 6 - Additional Amount: Write "NRA" on the dotted line. Do not enter any amount on Line 6 unless you wish to have an amount withheld in addition to the tax calculated as graduated withholding.

Item 7 - Exemption: Nonresident aliens are NOT permitted to claim "exempt" on Line 7.

Signature: Sign your name (first name followed by the last) and date the form with that day's date, according to the following format: month/day/year