My foreign-owned LLC hired a non-resident alien employee — are there special withholding rules?
My foreign-owned LLC just hired someone on an H-1B visa to work in our New York office. They told me they are a non-resident alien for tax purposes since they just arrived in the U.S. Are there different withholding rules for NRA employees compared to U.S. citizens? I've heard they can't claim certain exemptions on the W-4. Do I also need to file any special forms for NRA employees? Is FICA still required?
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