An NRA is a foreign person on a temporary visa that is visiting the United States with a primary purpose of study or short term employment that is not making the United States a permanent home. An RA is a person who has met certain criteria for longer stays in the United States, such as meeting the Substantial Presence Test for the number of days present in the U.S. or has obtained a Green Card or been granted other dispensation for being legally present in the U.S. NRA’s or RA’s are not U.S. Citizens.
Most of the international persons on the UNF campus are students. However, there are many international faculty and staff members in the UNF community. Activities range from normal courses of study for students such as International Business, to professors teaching classes or doing various research activities as well as administrative support positions. An international person may be a company, corporation or an individual. However, we primarily hire individuals and enroll students in the normal course of business at UNF not corporations. International persons are often referred to as a foreign national, a nonresident alien, or an NRA.
Many, although not all, of our international students and researchers at UNF are non-resident aliens (NRA) for tax purposes. Persons who are non-resident aliens for tax purposes are generally taxed at much higher rates on all U.S. source income than are resident aliens and citizens. Therefore, it is important for NRAs to have a basic understanding of the U.S. tax system and how to minimize over taxation. You may refer to IRS publications # 515 and #519 for further information.