NonResident Alien Tax Specialist

The purpose and objective of this task is to provide the Human Resources Office (HRO), Executive and Scientific Resource Office (ESRO) with highly specialized technical support to improve existing Nonresident Alien Tax Process through administrative processing of tax information and records as well as expert counseling of taxpayers in conjunction to IRS Tax Regulations.  The following section details the service requirements and deliverable products requested under this requirement.

SCOPE OF WORK:

The contractor will perform the services of a Nonresident Alien Tax Specialist for CDC and ATSDR. The duties of a Nonresident Tax Specialist include:

• Making U.S. tax residency determinations for identified non-U.S. citizens and non-permanent residents to whom payments are made to include reviewing AIC form completed by incoming employees/fellows.  The determinations will be completed on the bottom of page 2 of the AIC form, and a written summary documentation of individual facts, analysis of same facts and conclusions reached will be provided to CDC personnel for future reference.  All paperwork will be stored on the premises of CDC.

• Making federal income and FICA tax withholding recommendations for decisions re: payments made to identified non-U.S. citizens and non-permanent residents (including the use of applicable income tax treaty positions). 

• Assistance with obtaining and submitting to the IRS all necessary payroll tax forms required for the withholding and reporting of payments made to identified non-U.S. citizens and non-permanent residents, including forms required to invoke tax treaty positions.

• Setting up and maintaining related files containing the records necessary to support the withholding and reporting of payments made to identified non-U.S. citizens and non-permanent residents, including non-resident aliens and resident aliens claiming tax treaty provisions.

• Assisting CDC Payroll in setting up and reviewing payroll files for employees/fellows.

• Assisting CDC in answering routine payroll tax related questions.

• Assisting with the Puerto Rico payroll tax reporting requirements for the regular fellows.

• Assisting with the depositing and reporting of federal income taxes and applicable social security taxes for nonresident aliens and resident aliens claiming tax treaty positions.

• Assisting CDC HR when VISA status changes to ensure compliance with IRS tax requirements, social security, and Medicare withholdings according to the respective country treaty.