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Verification of Employment Eligibility

UB completes and files Form I-9 (Employment Eligibility Verification) for each new employee, both citizen and noncitizen to verify the employee’s identity.

As a new employee, you will be asked by your department to complete Section 1 of the form on or before your first day of work. Your department, then, has up to three days to submit the completed form to Human Resources (120 Crofts Hall).

Applying for a Social Security Number (SSN)

International employees are required to have a SSN to be employed. See what documents you need and how to apply for a SSN.

Managing Taxes As an International Employee

Tax Liability for International Employees

You must file a federal income tax return for any year that you have been in the U.S. for any length of time.

It's possible that you may owe additional taxes or that will get a tax refund.

See when you also need to file a New York state income tax return.

Determine Your Tax Status

Determining Tax Status for International Faculty, Staff and Students

Your tax filing requirements as international students, scholars and employees varies depending on your visa category, the purpose of your visit and the length of your stay in the U.S. This information is used to determine your tax status as either a Nonresident Alien (NRA) or a Resident Alien (RA).

Your Tax Status

Your tax status is NOT the same as your immigration status

Residency Status Based on Visa and Length of Residence

Visa Type Length of Residency Tax Status
F-1 Student 5 years or less Nonresident Alien (NRA)
F-1 Student More than 5 years Resident Alien (RA)
J-1 Student 5 years or less Nonresident Alien (NRA)
J-1 Student More than 5 years Resident Alien (RA)
H-1B Visitor Less than 183 days Nonresident Alien (NRA)
J-1 Non-Student
2 years or less Nonresident Alien (NRA)
J-1 Non-Student More than 2 of the last 7 years Resident Alien (RA)

* Prior visits may change status.

UB calculates your residency status with each payment. Contact us immediately if you have questions about your taxation.

Carlos Gallardo

Certifying Acceptance Agent

International HR Services

Phone: 716-645-4430

Email: cg36@buffalo.edu

Amanda Brown

Manager

International HR Services

Phone: 716-645-4429

Email: amandab@buffalo.edu

Tax Treaty Exemptions

Many countries have agreements with the U.S. to reduce or exempt wages from federal and New York state taxes. These agreements are based on your country of residence. Each is different and has its own dollar and time limits.

If you are eligible for a tax treaty, Human Resources will send you an Exemption From Withholding on Compensation Form (8233) to sign and return to:

Human Resources
120 Crofts Hall
North Campus

See If There Is a Tax Treaty For You

Tax Treaties

Country Your Primary Purpose Exempt *** Time Limit Exempt Wage Limit Treaty Article
Armenia Teacher 2E N/A VI (1) (c)
Azerbaijan Teacher 2E N/A VI (1) (c)
Bangladesh

Teacher

Student

2E

D/S

N/A

$8,000

21(1)

21(2)

Belarus
Teacher
2E N/A
VI (1) (c)
Belgium  

Teacher

Student

2E

5

N/A

$9,000

20

21(1)

Bulgaria

Teacher

Student

2E

D/S

N/A

$9,000

19(1)

19(2)

Canada

Dependent Personal

Services

NRA $10,000* XV
China, P.R.

Teacher

Student

3E

D/S

N/A

$5,000

19

20(c)

Cyprus Student 5 $2,000
21(1)
Czech Republic

Teacher

Student

2E

5

N/A

$5,000

21(5)

21(1)

Egypt

Teacher

Student

2E

5

N/A

$3,000

22

23(1)

Estonia Student 5E $5,000 20(1)
France

Teacher

Student

2E

5

N/A

$5,000

20

21(1)

Georgia Teacher 2E N/A
VI (1) (c)
Germany

Teacher

Student

2E

4*E

N/A

$5,000

20(1)

20(4)

Greece Teacher 3E N/A XII
Hungary Teacher 2E* N/A 17
Iceland

Teacher

Student

2E

5E

N/A

$9,000

21

19(1)

India

Teacher

Student

2E

**

N/A

**

22

**

Indonesia

Teacher

Student

2E

5E

N/A

$2,000

20

19(1)

Israel

Teacher

Student

2E

5

N/A

$3,000

23

24(1)

Italy Teacher 2E* N/A
20
Jamaica Teacher 2E* N/A 22
Japan Teacher-as long as the individual remains a tax resident of Japan during this time 2E N/A
19
Japan Student-entered US before 3/30/04 5 $2,000
20(1)
Korea (South) (Republic of Korea)

Teacher

Student

2E

5

N/A

$2,000

20

21(1)

Kyrgyzstan Teacher
2E N/A VI (1) (c)
Latvia Student 5 $5,000 20(1)
Lithuania Student 5E $5,000
20(1)
Luxembourg
Teacher
2*E N/A 21(2)
Moldova Teacher 2E N/A VI (1) (c)
Morocco Student 5 $2,000 18
Netherlands

Teacher

Student

2*E

D/S

N/A

$2,000

21(1)

22(1)

Norway

Teacher

Student

2E

5

N/A

$2,000

15

16(1)

Pakistan

Teacher

Student

2E

5

N/A

$5,000

XII

XIII(1)

Philippines

Teacher

Student

2E

5

N/A

$3,000

21

22(1)

Poland

Teacher

Student

2E

5

N/A

$2,000

17

18(1)

Portugal

Teacher

Student

2E

5E

N/A

$5,000

22

23(1)

Romania

Teacher

Student

2E

5

N/A

$2,000

19

20(1)

Slovak Rep

Teacher

Student

2E

5E

N/A

$5,000

21(5)

21(1)

Slovenia

Teacher

Student

2E

D/S

N/A

$5,000

20(3)

20(1)

* These treaties contain "retroactive" clauses which may result in taxes being withheld retroactively if time or wage limits are exceeded.

** Not exempt, complete W-4 and IT-2104 as "single" and 0,1 or 2 allowances.

*** E designates elapsed years. These treaties are counted from the day that you arrived in the U.S. instead of the year that you arrived.

Federal and New York State Taxes for International Employees

International employees at UB are required to pay taxes on all or a portion of their income and may have different requirements and regulations than a U.S. citizen.

Federal and New York State (NYS) Taxes

When you first associate with UB, complete the federal and New York state withholding tax forms so that UB can withhold the correct tax from each payment.

  • If you are considered a Resident Alien (RA) for tax purposes, complete these forms the same as a U.S. citizen
  • If you are considered a Nonresident Alien (NRA) for tax purposes, complete these forms as follows:
    • Check the Single box in item 3 (even if you are married) on the W-4 and the IT-2104 forms
    • Enter the number 1 on line 5 of the W-4 (federal) form
    • Enter the number 1 on line 1 of the IT-2104 (state) form
Tax Forms

Submit completed forms to your supervisor.

Social Security and Medicare Tax (FICA)

You may be exempt from FICA taxes if you meet one (1) of the following criteria:

  • You are considered a Nonresident Alien (NRA) for tax purposes     
  • You are enrolled full time as a student at UB
FICA

Federal Insurance Contributions Act (FICA) tax is a U.S. federal payroll (or employment) tax imposed on both employees and employers to fund Social Security and Medicare — federal programs that provide benefits for retirees, the disabled and children of deceased workers.

Determine Your Tax Status

Determining Tax Status for International Faculty, Staff and Students

Your tax filing requirements as international students, scholars and employees varies depending on your visa category, the purpose of your visit and the length of your stay in the U.S. This information is used to determine your tax status as either a Nonresident Alien (NRA) or a Resident Alien (RA).

Your Tax Status

Your tax status is NOT the same as your immigration status

Residency Status Based on Visa and Length of Residence

Visa Type Length of Residency Tax Status
F-1 Student 5 years or less Nonresident Alien (NRA)
F-1 Student More than 5 years Resident Alien (RA)
J-1 Student 5 years or less Nonresident Alien (NRA)
J-1 Student More than 5 years Resident Alien (RA)
H-1B Visitor Less than 183 days Nonresident Alien (NRA)
J-1 Non-Student
2 years or less Nonresident Alien (NRA)
J-1 Non-Student More than 2 of the last 7 years Resident Alien (RA)

* Prior visits may change status.

UB calculates your residency status with each payment. Contact us immediately if you have questions about your taxation.

Carlos Gallardo

Certifying Acceptance Agent

International HR Services

Phone: 716-645-4430

Email: cg36@buffalo.edu

Amanda Brown

Manager

International HR Services

Phone: 716-645-4429

Email: amandab@buffalo.edu

Filing an Income Tax Report

Who Has To Report Income To the U.S. (Federal) Government

You are required to file an income tax return with the U.S. Internal Revenue Service (IRS) if you meet all the following criteria:

  • In the United States during any portion of a calendar year (even for a few days)
  • Had F-1, F-2, J-1 or J-2 status
  • Even if you had no U.S. income

Documents That Report Your Income

UB will send one or both of these wage and tax statements to you:

  • W-2 for income on which you paid tax
  • 1042-S for income which was tax-exempt under a tax treaty or for nonqualified scholarship, fellowship or honoraria income
Your Tax Statements

· Are mailed to you so update your address when you move or leave UB

· W-2 forms arrive by mail by the end of January for the preceding tax year

· 1042-S forms arrive by mail in March for the preceding year

 

Reporting to the U.S. Government

Eligibility

UB sponsors the online application, GLACIER Tax Prep (GTP), for scholars, students and faculty to prepare federal income tax reports at no charge.

Tax Program Availability

For tax years:

- 2014: closed
- 2015: coming spring 2016

 

Each spring UB will announce the availability of the new tax program for  and how to get the access code.  

This system is designed exclusively for nonresident aliens to prepare U.S. federal income tax forms using tax forms:

  • 1040NR
  • 1040NR-EZ
  • 8843

If you meet eligibility criteria, but are NOT currently an employee or student, contact UB's international employment specialists to get an access code for the tax service.

Reporting to the New York State Government

Who Has To Report Income To the New York State Government

You should file an income tax return with NYS if you meet the following criteria:

  • Were employed by UB
  • Had F-1, F-2, J-1 or J-2 status
  • Want to claim a refund

We recommend that you prepare your U.S. (federal) income tax report first. Federal and state reports use the same income data and depend on the same declarations about your personal status.

UB's supported online tax preparation service does NOT prepare state income tax forms. You may want to get assistance from any of the following:

Contact an Expert

Carlos Gallardo

Certifying Acceptance Agent

International HR Services

Phone: 716-645-4430

Email: cg36@buffalo.edu

Amanda Brown

Manager

International HR Services

Phone: 716-645-4429

Email: amandab@buffalo.edu

Related Forms, Policies, Links