Foreign National Information System (FNIS)
The U.S. Internal Revenue Service (IRS) requires application of payroll tax withholding rules consistent with your status for tax purposes.
As a result, the University collects information to determine your status for U.S. tax purposes as a resident alien or nonresident alien by performing an annual substantial presence test, which requires detailed history of your immigration status and physical presence in the U.S. The University is required to maintain this information along with copies of your immigration documents in a permanent file in order to fulfill compliance requirements with the IRS.
Foreign National Information System (FNIS)
Foreign nationals receiving compensation from the University will receive an email request from fntax@nd.edu with your username, and instructions to complete a Foreign National Information System (FNIS) profile. If you did not receive this request, please email the Tax Department to activate your FNIS account.
Please note: All fields that are in bold type and have an "asterisk (*)" are required fields.
For more information, please find the review FNIS User Guide.
Additional Information
Income tax withholding elections must be completed by nonresident alien employee according to the following instructions:
- Federal Tax Withholding Instructions For Nonresident Aliens
- State County Tax Withholding Instructions For Nonresident Aliens
If the employee is a resident of a country with which the U.S. has entered into a tax treaty, a portion of wages can be exempted from federal and state income tax withholding.
Need More Information?
For any questions in regards to FNIS, please email the Tax Department.