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Director of PayrollFederal Laws Employee Retirement and Income Security Act (ERISA) The Director of Payroll is responsible for: Withholding and Remittance of Taxes The Payroll Director is responsible for remitting Payroll taxes to the District of Columbia (monthly) on Form FR-900M by the 20th of the month following the month being reported. The Payroll Director is responsible for remitting Payroll taxes to Virgina, Maryland and the federal govt. after each pay period. The Payroll Director is responsible for filing the Employer's Quarterly Tax Return for US, DC, MD and VA. (Federal Form 941 for US) The Social Security Act (FICA) Scholarships and Fellowships Paid to Foreign Students and Scholars Foreign students and scholars do not have the same tax exemption as U.S. citizens. Most foreign student/scholar income is subject to withholding.The I.R.C. requires a determination as to whether or not the foreign person is a nonresident alien or a resident alien. The test is not the same as for immigration purposes. Resident aliens are subject to the same withholding and filing requirements as U.S citizens. For tax purposes, a person is a resident alien if they are a lawful permanent resident of the U.S., i.e., they have a green card, or they meet the substantial presence test. This is met if the person has been present in the U.S. at least 31 days during the calendar year and 183 days in total during the current year and the two preceding calendar years. The number of days in the current year are counted in full, while the number of days in the first and second preceding years are counted one-third and one-sixth respectively. Students on an F, J, M or Q visa are able to exclude days or presence in the U.S. for the substantial presence test for a period of five calendar years. Teachers or trainees on a J or Q visa may exclude days of presence in the U.S. for two calendar years.
Any relevant tax treaty between the alien's country and the U.S. may override the U.S. income tax rules.
The Director of Payroll is responsible for ensuring that payments to foreign students and scholars are subject to the proper level of withholding. DC Laws In addition to the tax filing mentioned above, the Payroll Director is responsible for the following: Wage Payment and Wage Collection Law (DC) The Law: The Act requires covered employers to regularly and promptly pay their employees the agreed upon wage. It mandates that employees provide wages at least twice each month on a regular schedule designated in advance, with some limited exceptions. The Payroll Director has general oversight on this law. Unemployment Compensation Act The Payroll Director also oversees the processing of court orders for garnishment. Resources Internal Revenue Service *** Virginia Withholding Tax Guide DC Taxpayer Service Center DC Department of Employment Services UC Reporting Questions Last Revised 14-Mar-09 01:23 PM.
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