In accordance with IRS regulations, wages paid to students for work performed prior to August 27 will be subject to FICA taxes unless the student was enrolled and actively attending classes during Track B.
Nonresident alien employees should complete the Federal W-4 Form according to IRS Notice 1392 – Supplemental Form W-4 Instructions for Nonresident Aliens. These guidelines also apply to the Michigan W4.
The summary of these guidelines are:
Federal W-4 – Federal Income Tax Withholding Form
Line 3 – Check the single box regardless of marital status.
Line 7 – Leave blank.
Michigan W4 – Michigan Income Tax Withholding Form
Line 6 – Enter same number that was entered on Line 5 of the Federal W-4
Line 7 – If the employee would like an additional amount withheld, enter a dollar amount.
Please contact Payroll Services at email@example.com or 906-487-2130 with any questions.