Foreign National Information System (FNIS)
Additional information is necessary to ensure the deductions for paytroll tax withholding are accurate for foreign nationals receiving compensation from the University. Therefore, foreign nationals receiving compensation from the University receive an email request to complete your Foreign National Information system (FNIS) profile. If you did not receive this request, please contact the Tax Department at fntax@nd.edu to activate your FNIS account.
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 on this form 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.
You may access the Notre Dame FNIS website via the link provided in the request email or by searching "FNIS" on insideND.
Please find the following FNIS User Guide Please note: All fields that are in bold type and have an "asterisk (*)" are required fields.
You may contact ndtax@nd.edu with any questions with regards to FNIS.
Related Links
- Federal Tax Withholding Instructions for Nonresident Aliens (for tax purposes) (PDF)
- Tax Treaty Exemption