The Nevada System of Higher Education (NSHE) must determine federal tax residency status under the IRS Substantial Presence Test (SPT) for an individual receiving payroll wages, salaries, or compensation who is not a U.S. citizen or legal permanent resident for U.S. tax withholding and reporting purposes. Federal tax residency is not related to nonresident and resident classifications for tuition purposes.
All new employees (full-time, part-time, or temporary) are required to complete a Form I-9 in Workday within three (3) days of hire date. Please contact your hiring department for completion.
Individuals who are not U.S. citizens or legal permanent residents must also complete an Alien Information Collection Form before receiving any payment from NSHE.
How to Complete the Alien Information Collection Form
Tax Withholding and Reporting Information
Employees are taxed at IRS graduated tax rates. However, some tax withholding exceptions may apply.
Withholding Rates
Tax Reporting Forms
Here is a list of tax reporting forms that you may receive:
Contact
Still have a question, comment or need help?
Call the nonresident alien tax specialist at 702-895-0872 or email nrat@unlv.edu.