A resident alien for tax purposes is a person who is not a U.S. citizen and who meets either the “green card” test or the “substantial presence test” as described in IRS Publication 519 U.S. Tax Guide for Aliens. The Office of Business Operations-Payroll will determine if the person is a resident alien based on information provided in their Foreign National Information Form (FNIF).
The following are some guidelines to use for international students and visitors who are resident aliens for tax purposes:
Resident aliens are subject to the same tax withholding rules that apply to U.S. citizens
Resident aliens are subject to the same social security and medicare tax (FICA tax) rules as U.S. citizens