Central Payroll

TAX RESIDENCY STATUS

Payroll home Biweekly Pay and Factor Accruals Paycheck and Pay Dates Payroll System (PPS) Glacier/Foreign Tax Compliance Income Tax

Non-Resident Alien

  • Is not a U.S. citizen
  • Is not a Permanent Resident of the U.S. (Green Card Holder)
  • Does not pass the substantial presence test

Resident Alien for U.S. Tax Purposes

  • Is a Permanent Resident of the U.S. (Green Card Holder) OR
  • Qualifies as a resident for tax purposes by passing the substantial presence test