Aliens useful forms

Aliens - Useful Forms

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W7 - Application for United States Taxpayer Number

W8

1040-NR

1040-NR EZ

1042

International Mail Procedures - written by the United States Postal Service

W7

Application for IRS Individual Taxpayer Identification Number

Who Must Apply

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Any individual who is not eligible to obtain an SSN but who must furnish a taxpayer identification number to the IRS must apply for an ITIN on Form W-7. For example: 

 

DO NOT complete Form W-7 if you have an SSN or you are eligible to obtain an SSN.  Thus, do not complete this form if you are a U.S. citizen or national, or if you have been lawfully admitted for permanent residence or U.S. employment.

What You Need For Submission With The Application

Certified or notarized copies of the following items that apply to you and substantiate the information on the W-7 form.  You may not need to submit all, or you may substitute documents to use:

  1. A driver's license

  2. A Passport

  3. Documents issued by the US Immigration and Naturalization Service

  4. An identity card issued by a state or national government authority

  5. A foreign military or military dependent identification card

  6. A foreign voter registration certificate

  7. Birth, marriage or baptismal certificate

  8. School records

Copies must be:

  1. Certified by the issuing agency or official custodian of the original records; or

  2. Notarized by a United States notary public legally authorized within his or her local jurisdiction to certify that the document is a true copy of the original.  United States notaries public are available at United States embassies and consulates worldwide.  (Non-United States notarizations will not be accepted by the United States Internal Revenue Service.)

The Completed W-7 and Related Documents Must be Mailed To

INTERNAL REVENUE SERVICE

PHILADELPHIA SERVICE CENTER

ITIN UNIT

PO BOX 447

BENSALEM PA 19020

UNITED STATES OF AMERICA
The following table lists the forms frequently used when dealing with nonresident aliens. Click on the form title to view an example.
Form Title Purpose
ETA 750-Part A Application for Alien Employment Certification This form is submitted by the employer when filing for an H-2B visa (temporary workers in short supply) or filing for a 2nd or 3rd Preference Immigrant visa (green card).

Obtain this form from the US Department of Labor.

For additional information refer to the following website: http://www.dol.gov/dol/public/regs/main.htm
IRS Form 8233 Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual This form must be completed for all nonresident alien payments. Copies of this form may be obtained from Accounts Payable or may be downloaded as a PDF File.

To get the forms:

  1. Click on one of the URLs above.
  2. Save the file on your computer.
  3. Open Acrobat Reader. To get your free copy, click here.
  4. Open the 8233 files and print.

Attach the completed form to the Check Request.
I-20 A-B Certificate of Eligibility for Non- immigrant (F-1) Student Status This form is to be issued by the department to a prospective student who has been accepted for a full course of study. The form is presented by the nonresident alien to the U.S. Consulate along with the OF-156, passport, two photographs and application fee.
I-94 Arrival-Departure Record This form is issued to the nonresident alien upon entry to the US. A copy of this form must be attached to the Check Request.
I-129N Petition for a Nonimmigrant Worker The form can be obtained from INS and is prepared by the department. The form is then sent along with the appropriate department chairpers onŐs letter of support, other supporting documents and the filing fee of $75 if the person is coming from abroad; $125 if extension of present H visa; $155 if present status will be changed, i.e. F or J to H. Make the check payable to the INS.
I-797N Notice of Action The INS uses this form to notify the employer and U.S. Consulate of approval of the petition. Upon notification of approval, the nonresident alien should app ear at the U.S. Consulate to obtain the visa.
I-797C Notice of Action The INS uses this form to notify the employer that a visa petition has been received.
IAP-66 Certificate of Eligibility for Exchange Visitor (J-1) Status This form is issued by the Center for International Students and Scholars (for visiting scholars). The IAP-66 is sent to the nonresident alien who will take the form along with his or her passport, OF-156 and a photograph to the U.S. Consulate in order to be issued a visa.
ETA9035 Labor Condition Application for H1B Nonimmigrants This form is required by the Department of Labor and must be filed by employers seeking to hire aliens in specialty occupations on H-1B visas, attesting that the employee will pay at least the local prevailing wage and offer prevailing working conditions to the alien and to all other US workers in the same occupational classification at the employer's facility.

Obtain this form from the US Department of Labor.

For additional information refer to the following website: http://www.dol.gov/dol/public/regs/main.htm
1. Nonresident aliens must obtain a visa appropriate to the kind of payment being made.
 
2. All payments made to non-resident aliens are subject to tax reporting on IRS Form 1042-S; except for:
 
a. Travel reimbursements.
 
b. Payroll wage payments.
 
c. Payments to foreign individuals who are classified as permanent residents by the INS. These people are subject to the same tax laws as U.S. citizens.
 
d. Payments funded from foreign sources.
 
e. Payments for activities performed outside of the United States. If an activity is performed both in and outside of the United States, then the payment should be prorated between the two. The portion applicable to the activity performed in the United States is not excluded from the State Comptroller's rules.
 
f. Payments to foreign governments, companies, and organizations.
 
3. Reportable payments are generally subject to tax withholding.
 
a. There is no withholding for qualified tuition and related expenses.
 
b. The withholding rate for nonqualified scholarship payments is 14%.
 
c. The withholding rate for all other payments is 30%.
 
4. Departments are responsible for identifying these payments and routing the appropriate paperwork to the Payroll Office for processing.
 
5. The State Comptroller's payroll check production schedule will be used, instead of the normal vendor check production schedule. Depending on timing factors unique to payroll check production, it may take up to three weeks to produce a check for a nonresident alien.
 
6. Departments are responsible for informing the nonresident aliens about the withholding requirement and the need to obtain an appropriate taxpayer identification number.
 
7. Departments will be charged for any amounts assessed by the State Comptroller for failure to report and withhold properly.
 
8. The university will not administer tax treaty benefits at this time.
 
9. The payees must obtain a taxpayer identification number and file an IRS Form 1040-NR tax return to obtain any refunds of amounts withheld.

RECENT REGULATORY CHANGES

On October 21, 1998, President Clinton signed the Omnibus Funding Bill (H.R. 4328) into law. The legislation amended certain provisions in the immigration laws regarding payments to B-1 and B-2 visa holders. A B-1 visa holder is a temporary visitor in the United States for business purposes. A B-2 visa holder is a temporary visitor in the United States as a tourist. Prior to the new legislation, no payments were permitted to B-2 visitors, and B-1 visitors could be reimbursed for travel expenses only.

Under the new legislation, B-1 and B-2 visitors may receive payments for travel expenses and honorariums. Some restrictions are imposed:

1. The payer must be a college, university, a direct support organization of a college or university or a non-profit governmental research organization.
 
2. The payment must be for services rendered for the benefit of the organization for a usual academic activity.
 
3. The activity performed by the visitor cannot last longer than nine days at the organization.
 
4. The visitor cannot have accepted a similar payment from more than five organizations in the previous six-month period.

The legislation does not technically encompass payments made to visitors who enter the United States under the Visa Waiver Program. These individuals are classified as W/B (business) or W/T (tourist) visitors. However, until the INS issues regulations on the new legislation, we are interpreting the legislation as being applicable to W/B and W/T visitors. The legislation also does not impose any dollar limits on the honorarium payments, or define acceptable activities and benefits to be derived therefrom. If future INS regulations address these matters, we will inform departments as necessary.

An updated matrix that summarizes the INS payment rules for common visa types is attached to this memorandum for reference purposes. Departments should discard the previous matrix, which was issued with University Controller's Memorandum #08 dated June 18, 1997.

Until recently, the IRS held an unpublished position that travel reimbursement payments to nonresident aliens were taxable transactions subject to tax withholding and reporting. Although there was considerable disagreement on this issue, the State Comptroller's procedure also incorporated that position.

In a general information letter issued on December 16, 1998, the IRS changed its position on travel expense reimbursements that institutions pay to or on behalf of visiting scholars who are nonresident aliens. The letter states that these payments should not be subject to withholding or reporting if they are made according to Internal Revenue Code section 274 accountable plan rules.

TAXPAYER IDENTIFICATION NUMBERS

The State Comptroller's rules provide that nonresident aliens should have either a social security number (SSN) or an individual taxpayer identification number (ITIN). The IRS assigns ITIN's to nonresident aliens who are required to file a U.S. tax return but do not qualify to receive an SSN. The university will continue to assign temporary numbers to facilitate registration and/or payment, but departments are responsible for informing the payees of the requirement to obtain an appropriate taxpayer identification number.

The following instructions should be provided to the payee:

1. Foreign individuals who are authorized to work in the United States and who perform services for the university should obtain an SSN number. The Social Security Administration will not issue SSN numbers to foreign individuals who do not meet these criteria. Foreign individuals who are ineligible to receive an SSN should apply for an ITIN by completing IRS Form W-7, Application for IRS Individual Tax Identification Number. Form W-7 is available from any IRS office or forms distribution center (800-829-FORM) or United States embassy or consular office abroad. Individuals may also acquire the form by modem from the IRS bulletin board (703-321-8020) or the Internet (http://www.irs.ustreas.gov/basic/forms_pubs/index.html).
 
2. The IRS estimates that the processing time for an ITIN is four to six weeks. If possible, the ITIN should be applied for before the individual comes to the United States, due to the lengthy processing time. Acceptance Agents located in the United States and abroad are available to assist individuals with filing the W-7 form on a fee-for-service basis. A complete listing by name and location of approved Acceptance Agents is available on the IRS website (http://www.irs.ustreas.gov/prod/ind_info/agents.html). Locally, the IRS office in the Federal Building on Bronough Street will provide this service free of charge. H&R Block locations in Tallahassee will also provide the service for a fee.

The U.S. has entered into income tax treaties with 61 countries (See the three notes at the bottom of this page.). The main purpose of an income tax treaty is to avoid double taxation of persons or transactions by designating which of the two countries will be permitted to impose its tax when their respective tax laws conflict. Most income tax treaties also address other topics, such as lowering the rate at which tax on investment income might otherwise be imposed, raising the threshold of business activity within a country before tax will be imposed on business profits, and exchanging information between the tax authorities of the two relevant countries.

Below is a list of the countries with which the U.S. maintains income tax treaties:

 
Armenia Aruba Australia Austria
Azerbaijan Barbados Belarus Belgium
Bermuda Canada Cyprus Czech Republic
Denmark Egypt Finland France
Georgia Germany Greece Hungary
Iceland India Indonesia Ireland
Israel Italy Jamaica Japan
Kazakstan Korea Kyrgyzstan Luxembourg
Malta Mexico Moldova Morocco
Netherlands Netherlands Antilles New Zealand Norway
Pakistan PRC (China) Philippines Poland
Portugal Romania Russia Slovakia
South Africa Spain Sweden Switzerland
Tajikistan Thailand Trinidad & Tobago Turkey
Turkmenistan Tunisia Ukraine United Kingdom
Uzbekistan

NOTES:

 

  1. The treaty signed by the U.S. and the U.S.S.R. on June 20, 1973 applies to the following countries, all of which were formerly republics within the U.S.S.R.: Armenia, Azerbajian, Belarus, Georgia, Kazakhstan, Kyrgzstan, Tajikistan, Turkmenistan, Ukraine and Uzbekistan.

     

  2. Both the treaty between the U.S. and Aruba and that between the U.S. and the Netherlands Antilles were terminated effective January 1, 1998, except for Article VIII (pertaining to interest). A protocol, effective December 30, 1996, restricts the exception to certain types of interest.

     

  3. The treaty between the U.S. and the Ukraine remains pending in the U.S. Senate. Therefore, it is not currently effective.

 

 

 

 

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