Immigration Documentation
Not needed because there is no entry into the United States.
Required Forms
- UC W-4/DE4 NR Form — This two part form is required to note the particular tax codes for federal and state income tax withholding. The combination of these codes with the appropriate citizenship code will insure that no federal or state income tax is withheld. The correct codes for a nonresident working and living outside the United States are:
- Federal allowance (line 2 on form) - "999"
- State allowance (line 2 on form) - "997”
- Oath & Patent Acknowledgment Form — There are two sections to this form.
- The State Oath of Allegiance should only be signed U.S. citizens.
- The Patent Acknowledgment must be signed by all University employees.
- Foreign Source Income Statement — This form is needed to document the out of country work location. It is the responsibility of the department to make sure that the employee does not enter the United States for the duration of employment (i.e. meetings, seminars, etc.) See Related Information for link to Foreign Source Income Statement.
- Out of State Income Tax Withholding Form (UPAY 830) — This form is needed to document work performed outside of the state of California.
Year End Tax Statement
A nonresident employee who lives and works outside the United States does not receive any tax statement at year end.
