Resident Alien (RA) Payroll Tax Forms

Note that tax status is different from immigration status. Contact us with questions regarding tax status.

All RA employees complete form W-4. In addition, treaty exempt RAs sign form W-9. This form is prepared by Payroll Services as applicable. It is implemented when signed and dated by the employee.

RA employees receive form W-2 prepared by Payroll Services, summarizing taxable earnings and income taxes withheld for the tax year. Note that some J-1 non-student employees in Resident Alien tax status may also receive a form 1042-S in addition to form W-2.

Treaty exempt RA employees receive form 1042-S prepared by Payroll Services, summarizing the treaty exempt portion of wages for the tax year.

Form W-4 “Employee’s Withholding Certificate” for Resident Alien tax status. RA tax status complete the electronic W-4 form electronically via Self Service. If changing from an NRA (Nonresident) to RA tax status, contact us for steps to get the NRA designation removed from the system to allow for the electronic W-4 to work.

Form W-9 “Request for Taxpayer Identification Number and Certification” – treaty exemption form for Resident Alien tax status requires treaty language added to the form.

Form W-2 “Wage and Tax Statement”. Form W-2 is an annual statement summarizing your taxable earnings from OUHSC. Payroll Services prepare W-2s. They are mailed out to addresses on record by January 31st of the following year.

Form 1042-S “Foreign Person’s U.S. Source Income Subject to Withholding." For employees, this form is used to record treaty exempt income for the tax (calendar) year. The form is mailed to recipients no later than March 15 of the following year. Payroll Services prepares 1042-S forms for employees. We strive to mail the 1042-S by mid February to the recipient.