EDB MANUAL

UCLA Payroll Services

A guide for departments to use when adding or changing employee records on the Employee Data Base (EDB).
EDB MANUAL, SECTION B - GENERAL INFORMATION

B2.0 EDB CITIZENSHIP STATUS


Employees who are not U.S. citizens (Aliens) must have proper authorization to be employed at the University. Any person who will be entering EDB data on alien employees or reviewing such data should take the Payroll Alien Classes which are offered once a month through Human Resources Training and Development (https://shb.ais.ucla.edu/shibboleth-idp/profile/SAML2/Unsolicited/SSO?execution=e1s2). This section of the manual contains information related to the data on the EALN screen.   It does not provide a detailed account of all the policies and procedures related to the different types of aliens and corresponding visa types. Additional information related to employees who are not U.S. citizens can be found on the How to Process Payments for Non-Citizens page.

The EALN, Alien Information screen (shown below) contains fields specific to aliens which must be completed when new hire information is entered OR when information changes in regard to citizenship or visa status. The I-9 Form and Oath of Allegiance may need to be re-filed at this time also. Employees who are not US citizens are NOT required to sign the Oath of Allegiance; however, if an alien becomes a U.S. citizen, the Oath of Allegiance must be signed as a result of the employee's new status. Instructions and examples of completed Oath & Patent and I-9 forms can be found in this manual, Section B, Forms B11.1 & B11.2.  Instructions for "Re-verifying Employment Authorization" for changes in work authorization, visa status and citizenship status are also in Section B.

 PPEALN0-EO964               EDB Entry/Update              09/20/YY 09:55:10
 09/12/YY 22:47:34          Alien Information                  Userid: ABCDE
 ID: 909090909  Name: PAYROLL, SUZY                               Pri Pay: MO

 Citizenship: E     Country of Residence: FR	U.S.Date of Entry: 0910YY

 Visa Type:       Work Permit End Date: 0101YY
 Tax Treaty Income Code: 18               Alt Tax Treaty Income Code:
         Article Number: 17               Retirement System Code    : N
         End Date      : 01YY             FICA Eligibility Code     : N
         Income Limit  :                  Ret FICA Derive           : Y
                                          Other State Tax CA Res    :
                                          Other State Name          :
 Federal Tax Marital Status: S        Allowances: 999
 Maximum Withholding: 999             Additional Fed Withholding:
 Calif. Tax Marital Status: S         Allowances: 1 Itemized Deductions: 0
 Maximum Withholding: 999             Additional CA Withholding:
 Non-UC Health Exp:                   Non-Resident Alien Tax Form Indicator:
 Next Func:      ID:           Name:                            SSN:            
 
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The following fields on the EALN screen should be completed for all employees who are not U.S. Citizens unless otherwise indicated.  Tax Treaty information fields should only be completed once approval for tax treaty eligibility has been received from Payroll Services.

Data Fields on the EALN Screen
Field Label Additional Information
Citizenship This required field is entered on the EPD1 screen. See the Summary of Citizenship and Visa Status codes below for valid codes.
Country of Residence This field is completed for all non-citizens except Permanent Residents of the United States, Refugees, and Asylees.  It is a two character code for the country in which the alien is a citizen.
U.S. Date of Entry This date is the date the non-US citizen employee first entered the US on an F or J visa or current visa if they never entered on an F or J visa before.
Visa Type This field is required for all non-citizens.  The visa type (status) for non-immigrants can be found on the individual's I-94 (Arrival/Departure Record).  See the Summary of Citizenship and Visa Status codes below for the appropriate codes for permanent residents, refugees and asylees. 
Note:  This status is not on the employee's passport.
Visa/Work Permit End Date Since this field reflects the date that work authorization is expected to expire, a date is generally required.  The date is not required for US permanent residents and in some instances, Refugees/Asylees.
Tax Treaty Income Code This code indicates the type of income the employee is receiving and claiming as exempt from federal tax under the provisions of a tax treaty.  The codes are as follows:
  Teaching or research - enter code 18
  Student employee - enter code 19
  Fellowship income - enter code 15
Alt Tax Treaty Income Code This code is not used at UCLA at present.
Article Number This field is the number of the article in a tax treaty that exempts an employee's income from federal tax.  If the employee is claiming exempt from Federal taxes under a Tax Treaty, the article number must be entered from the Tax Treaty.  See Tax Treaty Overview for additional information.
End Date The end date of the exemption from federal taxes based on the tax treaty. This date depends upon the visa status of the employee and the tax treaty article applied.
Income Limit This field is entered by  UCLA Payroll Services staff.
Non-UC Health Exp Enter the expiration date of the health insurance plan as required by the Code of Federal Regulations - 22 CFR Sec. 62.14.
Non-Resident Alien Tax Form Indicator Payroll Services will set this indicator to a "1" once the Form 8233 has been received by Payroll Services.
*Note:There are some additional codes related to tax status, retirement, and FICA on this screen. It is for informational purposes only The actual data would be entered on other screens.


CITIZENSHIP AND VISA STATUS - Since an employee's citizenship and visa status affects an employee's tax status, it is important to understand the relationship between the two. A chart summarizing the different types of visa statuses a UCLA employee could have is shown below. A brief description of each citizenship code and the related visa status information is included on this chart.  Payroll Services must receive a UC W-8BEN form to determine residency for tax purposes and supporting documentation indicating work eligibility for the employment of an alien employee (the W8-BEN form is not required for permanent residents). If Payroll does not receive all the necessary paperwork, we will contact the department to take appropriate action.

SUMMARY OF CITIZENSHIP CODES AND VISA STATUS
Citizenship Code Visa Explanation
A

Non-resident alien, no tax treaty form - must be a resident of Japan, Korea, Canada or Mexico.

F1 Student visa
H1,H2,H3 Temporary worker who is in the US for less than 183 days
J1 Visiting scholar, researcher, or student
J2 Spouse or dependent of employee on J1 visa
K1 Fiance(e) of an American Citizen
K2 Child of a Fiance(e) of an American Citizen
O1 Outstanding Ability
O2 Accompanying work of O1 visa
P1 Alien athlete internationally recognized
P2 Alien artist or entertainer
P3 Alien providing essential support to P1 or P2
TN Visitor from Canada or Mexico
C Blank US Citizen
E - Nonresident alien who chooses treaty exemption & not eligible for FICA

Needs Payroll Approval

F1 Foreign graduate on practical training with student status "1" or a foreign student with student status of "3" or "4" from a tax treaty country
J1 Foreign visitor with teaching or research appointment or a foreign student from a tax treaty country.
E - Nonresident alien who chooses treaty exemption & is eligible for FICA withholding


Needs Payroll Approval

H1 Temporary worker
O1 Outstanding Ability
P1 Alien athlete internationally recognized
P2 Alien artist or entertainer
F

Resident for tax purposes who chooses treaty exemption & is eligible for FICA withholding

Needs Payroll Approval
F1 Foreign student from China
H1,H3 Temporary worker
J1 Foreign visitor with teaching or research appointment or foreign student from China
O1 Outstanding Ability
P1 Alien athlete internationally recognized
P2 Alien artist or entertainer
N

Non-resident alien no tax treaty

A1 Diplomat - must have written permission from State Department to be employed
F1, J1 Student visa
H1,H2,H3 Temporary worker who is in the US for less than 183 days
J1 Visiting scholar or researcher who chooses no tax treaty or is not from a tax treaty country
J2 Spouse or dependent of employee on J1 visa
K1 Fiance(e) of an American Citizen
K2 Child of a Fiance(e) of an American Citizen
O1 Outstanding Ability
O2 Accompanying work of O1 visa
P1 Alien athlete internationally recognized
P2 Alien artist or entertainer
P3 Alien providing essential support to P1 or P2
P

Pending Permanent Resident

B1,B2
F1,F2
H1,H2,H3
J1,J2
K1,K2
O1,O2
P1,P2,P3
Any of the visa types indicated as long as the individuals have applied for lawful permanent U.S. residency.  This will be evidenced by an employment authorization card indicating change of status.
R

Permanent Resident or Resident for tax purposes

F1, J1 Foreign student who is in the country for more than five years and 183 days
H1,H2,H3 Temporary worker who is in the US for more than 183 days
J1 Foreign scholar who is in the country for 2 or more of preceding 6 yrs
J2 Spouse or dependent of employee on J1 visa.
K1 Fiance(e) of an American Citizen
K2 Child of a fiance(e) of an American Citizen
PR Permanent US resident.
RF US resident who entered the US under asylum or refugee status.
O1 Outstanding Ability
O2 Accompanying work of O1 visa
P1 Alien athlete internationally recognized
P2 Alien artist or entertainer
P3 Alien providing essential support to P1 or P2
TN Visitor from Canada or Mexico
S

Non-resident student from India

F1, J1 May claim this status only if the additional dependents are:
1. A spouse who is a non-resident alien who a) has no reportable income and b) is not claimed on another tax return.
2. A dependent child born in the U.S.
X Blank Non-resident of the US who is a UC employee and working outside the US.
*NOTE: Alien employees with a tax treaty must complete the following forms: UCW-8BEN, Form 8233 and Tax Treaty. Initially these employees should not be coded E. Only after Payroll Services authorizes, employee’s citizenship code should be updated to E. All non-resident aliens must include the I-94 (Arrival/Departure Card) with either the DS-2019 or the I-20, whichever is appropriate.


The following chart (explained in detail in the Payroll Payment Processing for Foreign Individuals class) shows which fields on the Alien Information Screen need to be completed for each citizenship code valid on the EDB.

Coding For EALN Screen
Citizenship Code Visa Type Country of Residence Visa/Work Permit Date Required For Tax Treaty Income Article # End Date
A F1,Hs,J1,J2, K1,K2,Os,Ps,TN 2 DIGIT CODE
 

MUST BE CA, JA, KS, or MX

F1

Hs,J1,J2,K1,K2 Os,Ps,TN

     
C BLANK BLANK BLANK BLANK BLANK BLANK
E F1,Hs,J1,Os,Ps 2 DIGIT CODE

Tax treaty Countries only
F1

Hs,J1, Os,Ps

MUST COMPLETE TAX TREATY PAPER WORK FOR EACH ELIGIBLE YEAR

18

TEACHING AND/OR RESEARCH ONLY

From the tax treaty  chart End date of the tax treaty

Month/year format

E F1,J1, 2 DIGIT CODE

Tax treaty Countries only
F1, J1

MUST BE A REGISTERED STUDENT.

MUST COMPLETE TAX TREATY PAPER WORK FOR EACH ELIGIBLE YEAR

19

STUDENT EMPLOYEE

From the tax treaty  chart End date of the tax treaty.

Month/year format

F Hs,J1,Os,Ps 2 DIGIT CODE

Tax treaty Countries only

Hs,J1, Os,Ps

MUST COMPLETE TAX TREATY PAPER WORK FOR EACH ELIGIBLE YEAR

18

TEACHING AND/OR RESEARCH ONLY

From the tax treaty  chart End date of the tax treaty

Month/year format

F F1,J1, Country Code = CH F1, J1

MUST BE A REGISTERED STUDENT.

MUST COMPLETE TAX TREATY PAPER WORK FOR EACH ELIGIBLE YEAR

19

STUDENT EMPLOYEE

Article 20 End date of the tax treaty.

Month/year format

N As,F1,Hs, J1,J2,K1,K2,Os,Ps 2 DIGIT CODE F1

As,Hs,J1,J2,K1,K2,Os,Ps

     
P Any except A1,A2 2 DIGIT CODE Required N/A N/A N/A
R F1,Hs,J1,J2,Os,Ps,

PR,RF

2 DIGIT CODE


NO COUNTRY CODE FOR: PR & RF

F1Hs,J1,J2,Os,Ps


PR* - only if status has not been approved

RF* - if pending status
     
S F1 or J1 Student IN F1, J1 N/A N/A N/A
X BLANK BLANK BLANK      


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