The following is an information guide for all nonresident aliens employed by the College of William & Mary and the Virginia Institute of Marine Science.
Social Security numbers are issued by the Social Security Administration, a branch of the United States government. They maintain a website at www.ssa.gov, and can also be reached by calling 1-800-772-1213.
Their nearest office is located at 11828 Fishing Point Drive in Newport News, Virginia. To apply for a Social Security Number, you will need the following:
- Your passport
- Documents supporting your immigration status (I-94, I-20, IAP-66, H-1(b), etc.)
- Your contract, or a letter authorizing you to work on campus
Please Note: The William & Mary Registrar's Office issues to nonresident students temporary numbers that start with 900. These numbers ARE NOT VALID Social Security Numbers. In order to receive a paycheck from the College of William & Mary or VIMS, you MUST have a valid Social Security Number. If you were issued a temporary 900 number, be sure to contact the Registrar's Office once you have been issued a Social Security Number.
Before Employment Begins
The United States Internal Revenue Service (IRS) requires the William & Mary Payroll department to maintain information about your employment and residency status. To accomplish this, Payroll needs copies of the following documents:
- Your Social Security card
- Your passport
- Documents supporting your immigration staus (I-20, IAP-66, H1(b), etc.)
- Form I-94, if applicable
You are also required to complete the following forms:
When completing the W-4 and the VA-4, you are required to do the following:
- Do not claim exemption from withholding
- Request withholding as if you are single, regardless of your marital status
- Claim either zero allowances, or one allowance
- Request an additional income tax withholding amount (contact Payroll each year)
Tax Withholding and Tax Treaties
The United States Internal Revenue Service (IRS) and the Commonwealth of Virginia require the William & Mary Payroll department to determine whether federal and state taxes should be withheld from your paycheck. The amount withheld depends on the following:
- Your primary purpose for being in the United States
- The length of your stay in the United States
- Whether there is a tax treaty between your home country and the United States
If you ARE entitled to a tax treaty exemption, you MUST apply for the exemption, in person, at the Payroll department. There are several forms to complete before the exemption can take effect. Treaty exemptions must be applied for each year, in December, for the upcoming year.
IRS Forms W-2 and 1042-S
The IRS requires the William & Mary Payroll department to report all payments and taxable benefits made to, or on the behalf of, nonresidents.
IRS Form W-2 reports wages received and income taxes withheld.
IRS Form 1042-S reports scholarship payments and tax treaty exempt wages.
Both forms must be attached to the tax return you submit to the IRS.
Filing a Tax Return
Nonresidents must file IRS Form 1040NR (U.S. Nonresident Alien Income Tax Return) for every calendar year in which they have reportable payments. The deadline to file for any given calendar year is April 15th of the following year.
Additional information can be found in IRS Publications 515, 519, and 901. You may obtain these publications by calling the IRS (1-800-829-3676), or by downloading them from the IRS website (www.irs.gov).
Payroll communicates routinely with nonresidents via email. Please verify that we have your current e-mail address. If you are not receiving messages from Payroll, please send e-mail to [[payofc]] requesting to be included in future communications.
Leaving William & Mary
Prior to leaving William & Mary, please verify with Payroll your permanent home address, check mailing address, and e-mail address. You should also terminate Direct Deposit, if applicable, before leaving the country.