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Federal Compliance Forms

Procedures and Forms for Download

Student Workers

Employment Eligibility Verification (USCIS form I-9) i-9_ver_Mar_2013.pdf

  • New Mexico Tech will issue form I-9, Employment Eligibility Verification, to all graduate and undergraduate students with
    campus employment. They must have a completed form I-9 before their first day of work.
  • The student worker shall review the form instructions and determine which documents they will present: I-9_document_list.jpg
  • Bring original versions of the document(s),  the I-9 form with section 1 completed, and your signed work authorization
    (or grad student contract, or one time pay document) to the Budget and Analysis department in Brown Hall, Room 100.
    (Note that the payroll department is no longer issuing I-9's to students working on campus)

Application for a Social Security card  ss-5.pdf

  • A social security card is required for all employees. The soc sec number on the card is used in the payroll
    and income tax filing processes.
  • If you do not yet have a soc sec card, you may still start work, and you will receive paychecks. You will be issued
    a temporary number that is unsed in the payroll system until you receive a soc sec number.
  • The Social Security Administration (SSA) issues the card after you present the original versions of your identity and
    work authorization documents, and a completed application. You may call them with questions:  (800)
    772-1213
    Their nearest location is in Albuquerque:

    4300 Cutler Ave NE
    Albuquerque, NM 87110
  • Office hours and driving directions can be found on their web site:
    http://www.socialsecurityofficelocation.net/albuquerque-new-mexico-social-security-office-so897

 Foreign Students (Non-Resident Aliens)

Students with jobs: At the time of receiving an hourly job offer (SWA form) or a graduate student contract, the student will have their work eligibility verified by the Budget and Analysis dept as part of the I-9 process. The next step for the student is to schedule a meeting with the Federal Compliance Mgr (who is also the NRA tax coordinator) to perform the substantial prescence test, complete a W-4 form, and determine whether tax treaty benefits are allowed.

The International PRograms Office will provide a user id and password to the new foreign student worker so that the individual may enter their demographic and immigration details into the FNIS system before meeting with the Federal Compliance Manager to execute the payroll accounting process.

NRA Student Scholarships/Grants/Fellowships: The Federal Tax Compliance manager reviews grant and scholarship awards to foreign nationals to determine whether a portion is taxable as income. The IRS guidelines on qualified and unqualified education expenses are applied to the student's account. The recipient will be notified if they have a tax liablity, and tax treaty benefits to avoid taxation will be granted based on the student's country of tax residency and their eligibility. All income taxes owed are processed as a charge to the student's account.  

 

Non-Employee Travel

  Travel Reimbursement Procedures for foreign students:  This form is on the Travel dept web page   

  This form is used to process a reimbursement request for travel costs incurred by vendors and guests:
  Non-employee travel reimbursement form  Forward the completed form to the travel office.  

  The procedures to follow are documented here: Non-employee travel procedures.  Contact the Federal Compliance manager with questions.

 

1099 Compliance for US vendors
   New Mexico Tech 1099 Procedures

   W9 Form (.pdf) This form is optional. The NMT vendor form is preferred, and it acts as a substitute W-9 form.   

   Contract for Professional Services This form is cancelled effective July 2013. 
   Use the Vendor form and the Order Confirmation form when hiring vendors to provide a service with an engagement cost 
   less than $5,000.  
  
Those forms are available on the Purchasing Services web  page:  http://www.nmt.edu/purchasing-services-forms

   Information on the Employee vs Independent Contractor Test:

      

Artists From Abroad    

    Foreign artists are subject to specific IRS regulations, and also are required to complete the standard Foreign Vendors forms listed in the 'foreign vendor compliance' section below.

    Performing Arts Procedures

    Link to an external entity's site with relevant information: http://www.artistsfromabroad.org/immigration-procedures/

   

 Foreign Vendor Income Tax Compliance
The foreign vendor is required by IRS regulations to complete additional forms before Tech will process payments for software licenses or services performed in the US. Please review this explanation of Tech's procedures and a summary of the IRS regulations: Non Resident Alien Vendor Compliance.

Contact the Federal Tax Compliance Manage with questions on whether we will withhold income tax from the payment being made to the vendor. In general, purchase of goods is not a taxable event. But the purchase of software licenses, and a payment for services is a taxable event. The vendor form is used to determine if the vendor is eligible to claim a tax treaty benefit based on their country and the form of business entity (individual, corporation, etc) and avoid tax withholding. The IRS W8 form is required, with a US tax ID, to receive treaty benefits. Taxes withheld by Tech are remitted to the IRS, and the vendor is sent a 1042-S form at year end.

The various W-8 forms are found on the IRS web site, and will be provided to the vendor by Tech's Purchasing department. The vendor shall determine whether to claim a tax treaty benefit, and shall also complete the standard NMIMT vendor registration form before payments can be processed.      

    Guide for Nonresident Alien determination
    Non Resident Alien Data Collection Form (.pdf)  
   

 

Honorariums: Accounts Payable Procedures

 Compliance Statement for Honoraium payments or Travel exp reimbursemnt to foreign visitors (.pdf)

1098T Compliance- Reporting Tuition Payments

   1098TProcedures.pdf

    

Employee Moves

Employee Moving Expense Policy 

Procedures: The department Vice Presidents administer the employee move policy for activity in their department. The departmental coordinator is responsible for communicating procedures to the new employee for the steps in the reimbursement process. The departmental accountant is responsible for coordinating the issuance of advances, where the advance is part of the benefit offered to new employees.

All employees shall present their receipts for move expenses to the Federal Tax Compliance manager (Brown Hall, rm 100) within the timeline stated in their offer letter.

A Direct Payment form (DP) is required to process the expenses. An editable pdf version is located on the Accounts Payable page. Documentation on advances and reimbursements for moving expenses are reviewed by the Federal Tax Compliance Mgr and then forwarded to the Payroll Department for processing. The employee receives the funds on a regular paycheck.  

Home Move Expense form example This form is the backup to the DP and is required to either receive a reimbursement of expenses paid out, or to close out an advance. The employee will be given assistance from the Federal Tax Compliance manager to complete the reimbursement spreadsheet and identify any income tax liability that the employee has.

FAQ:

1. What individuals are covered under this benefit?  The IRS definition of 'dependents' is followed to determine what individuals' moving costs are covered.

2. Can I claim the costs of moving two homes?  You must identify your 'main home' if you have multiple residences. The personal transportation costs are reimbursed from your main home to your new job location at NMT. But the amounts paid for a professional moving service that moved goods from your 2nd home may be covered.

3. What is the name of the professional moving company referenced in the policy?  NMIMT no longer has a contract with a professional moving company. The dollar limits in the purchasing procedures have evolved since the home move policy was approved in 2000. Multiple bids are not required when the payment to the moving company is less than $5000.

4. Am I going to be reimbursed for all my move expenses? The level of reimbursement varies with each employee. The benefit amount is specified in your job offer letter. It may be the actual cost with a not-to-exceed limit, or a lump sum amount.

5. Who pays the income tax on this benefit?  The employee will have a tax liability if their benefit amount exceed the moving expenses allowed under the IRS guidelines in their publication 521 - Moving Expenses. Each employee must complete the Home Move Expense form (see the example linked above). This worksheet identifies the taxable amount of their home move benefit.

6. Do I have to report the move expenses on my personal tax return?  It depends. Please see IRS publication 521 to determine what to report on your tax return. The W-2 form you receive from NMIMT will report your home move reimbursement amount. It is important to note that expenses you incurred that are larger than the amount covered under your employee benefit may be able to be claimed as a deduction on your tax return. Consult your tax advisor for assistance.

 

Contact thollis@admin.nmt.edu with questions on Federal Tax Compliance forms and Procedures with a tax liability

Completed forms may be emailed or faxed (575- 835-6195)