Pre-Employment Forms

When you begin paid employment, e.g. internship, research, your employer will ask you to complete forms related to tax withholdings (or deductions) from your income. 

The type of form used to claim treaty benefits depends on the type of income being paid under the treaty provision and whether the individual is a nonresident alien (NRA) or resident alien (RA) for tax purposes.

Are you working as an …? 

Not sure?  What’s the difference between a contractor and an employee?
Independent Contractor
Employee/Employer Relationship
Tax Status Non-Resident Alien  Resident Alien Non-Resident Alien Resident Alien
Complete Tax Form
  • 8233* for service income
  • W-8BEN for income from scholarship/ fellowship, grants, and royalty income
 W-9 & Attachment 8233* & Tax Treaty Affidavit W-9
Tax Withholding
  • You are responsible for paying various income taxes.
  • Taxes not withheld or deducted from pay stub or receipt.
  • Employee completes W-4 Employee’s Withholding Certificate and submits to employer.
  • Withheld taxes shown on pay stub or receipt.
Taxes Paid
  • Federal, State, Local
  • Federal, State, Local
  • FICA – Social Security and Medicare
  • Federal, State, Local
  • Federal, State, Local
  • FICA – Social Security and Medicare 
Annual Income Reported on Tax Form 1099-MISC 1042-S or   W-2 W-2