This manual assists departments in understanding the required documents for nonresident alien (NRA) employees as it pertains to their payroll. It is intended to be used as a reference and does not constitute legal advice. Questions about information in this manual should be directed to Payroll Services at payroll@unl.edu.
A more extensive guide on employing NRAs can be found on UNL's International Student and Scholar Office (ISSO) website here. Questions regarding employing NRAs that span beyond the information covered in this manual should be directed to UNL ISSO at 402-472-0324 or isso@unl.edu.
NOTE: Valid social security numbers are required for year-end W-2/1042S reporting to the federal government. In order to meet the IRS tax reporting deadline, NRAs cannot be hired or work in November or December without a valid social security number.