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Out-Of-State Tax Withholding Information

Any employee who works outside of the US or outside California, for any reason, is required to complete an electronic Foreign Source Income Statement and/or an Out-of-State Income Tax Withholding form in UCPath, in order to update their tax profile.

On the eform, the employee should provide the residence address and the work address (Non-Resident of California) of the foreign country. The employee’s tax profile cannot be set up based on the home address since this could be for mailing purposes.

Instructions for eForms

  1. Login to UCPath: ucpath.universityofcalifornia.edu/.
  2. Go to Forms Library > Access Forms > Payroll > Out-of-State Income Tax Withholding (for any employees who work outside of California) and/or
  3. Go to Forms Library > Access Forms > Payroll > Foreign Source Income Statement (for any employees who work outside of the U.S.).
  4. Follow the instructions to complete the eForm. Fill out all fields. You must:
    • Employees who work in U.S but not in California: use the Magnifying glass in the field “State” and select the State; DO NOT type in the info.
    • Employees who work outside of the US: Use the magnifying glass in the field “State of Residence” and select option ‘FC’ (Foreign Country) in the section Home Address as well as in field “State” in the section Non-Resident of California; DO NOT type in the info.
    • Be sure to type in the date in this format of MM/DD/YYYY with a forward slash in between MM, DD and YYYY in the field “Start Date” and the field “End Date”
  5. Print out the appropriate state income tax withholding form (working outside of California) or the Foreign Source Income Statement (working outside the U.S.) then fully fill out the tax form, date and sign. Once completed, attach as “State 1 Tax Form” and “State 2 Tax Form” if multiple tax documents are required for states with reciprocal agreements.
  6. Once completed, please be sure to click the "Submit" button to send to the UCPath Center. We will not be able to process the form if you only save it. You should receive an email confirmation once the eForm has successfully submitted.

Questions

Contact UCPath and speak with an associate by phone: 855-982-7284 for assistance.

Other key information/reminders:

  • Employees who are US citizens, Permanent Residents, and/or Resident aliens for tax purposes are subject to tax.
  • Nonresident aliens living and working outside the U.S are not subject to any income taxes. Their gross pay equals to their net pay.
  • Nonresident aliens working in the U.S. are subject to federal tax withholding. If they’re on F2, J2, H1B, or TN, they’re also subject to FICA withholding from day one.
  • UCPath does not have reports to identify employees working out-of-state until the employee submits an electronic Out-of-State Income Tax Withholding form -- along with the applicable state tax withholding forms or the Foreign Source Income Statement, he/she will indicate the length of time for the assignment/appointment outside of California or outside of the U.S. Employee’s tax profile will then be set up accordingly.
  • It is the employee’s responsibility to provide a new Out-of-State Income Withholding form should his/her assignment/appointment extends beyond the initial schedule or at any time, he/she relocates so that his/her tax profile is properly updated.