A resident alien, for tax purposes, is a foreign national who meets either the green card test or the substantial presence test. A resident alien is paid and taxed in the same way as a citizen of the United States.
General Tax Information
If you are a resident alien for tax purposes:
- Contact the Office of International Services (OIS), if you are a student and hold an F-1 or J-1 visa.
- Contact the Office of International Employment (OIE), if you hold an H-1B, O-1 or TN visa.
- Make an appointment to meet with the foreign national tax specialist in University Payroll to clarify your particular tax situation, since it is impossible to provide all the necessary information concerning a resident alien’s tax status.
- When you work at NC State University, depending on your visa status, tax status, and what you are doing, you may pay:
- federal income tax
- state income tax
- social security tax (FICA)
- Medicare tax
- You may choose (elect) to be treated as a resident alien for tax purposes while in a nonresident alien tax status if you are married either to a United States citizen, or to a foreign national who is a resident alien for tax purposes.
- If you do choose to be treated as a resident alien for tax purposes, then you must meet with the foreign national tax specialist and sign a statement affirming your choice (election) of resident alien tax status.