Compensation for employment. In the U.S. wages are taxed at graduated rates, meaning the amount of tax withheld from an employee’s wages is based on how much they earn. For more information about federal income taxes see IRS Publication 15, https://www.irs.gov/forms-pubs/about-publication-15.
Students
- Graduate Teaching Assistantships/ Research Assistantships, any authorized on Grounds employment.
Nonresident students’ wages are subject to the following taxes:
-
Federal income tax
-
Virginia income tax
Researchers, Professors, Lecturers, and Short-Term Scholars
- Salary, or, Hourly Wages.
Nonresident researchers, professors, lecturers, and short-term scholars’ wages are subject to:
-
Federal income tax
-
Virginia income tax
Withholding Adjustment for Nonresident aliens (NRA “Gross-up”)
- The IRS requires employers to add to nonresident alien employee’s wages prior to calculating income tax withholdings.
Payroll Period Add Additional
Biweekly $307.70
Monthly $666.70
For more information see “Withholding Adjustment for Nonresidents in IRS Pub. 15, https://www.irs.gov/forms-pubs/about-publication-15.
*Students from India are exempt from this procedure.