ࡱ> 574  bjbj jj%l"""8Z f (       $J j 9 9 8N 888 8 8.8f   z Q]@""  $d 0 R 8 PAYROLL PROCEDURES Effective Date: 8/7/03 Procedure: Foreign Employees (Taxation of Wages) Some special rules apply to the taxation of wages earned by employees who are residents of foreign countries. Social Security Taxes All Non-Resident Alien Employees must complete a Substantial Presence Testing Form to determine tax status for Social Security Taxes. Federal Income Tax Withholding Foreign employees are subject to federal income tax unless their country of residence has an established tax treaty with the United States. Human Resource Services, Payroll Office should be contacted to determine if there is a treaty with a specific foreign country and what the terms of the treaty are. To meet the requirements of a treaty, the foreign employee must submit a Form 8233, Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual and a signed and witnessed statement as required by the specific treaty. Current IRS Guidelines provide that all foreign employees must submit a W-4 indicating their marital status as Single and their number of exemptions as zero (0). If the foreign employee submits a W-4 that shows anything other than Single and Zero the hiring department must advise the employee and change the W-4 to Single a zero. State Income Tax Withholding All foreign employees are subject to Montana State income tax withholding. Note: Montana and North Dakota have entered into an agreement whereby a resident of North Dakota earning wages in Montana is exempt from Montana state income tax withholding. 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