Foreign National Information Form for Non-Payroll Related Payments

Transcription

1 Payment Processing Foreign National Information Form for npayroll Related Payments The purpose of this form is to obtain additional information from foreign national payees so that the University of Pittsburgh, as withholding agent, can determine if claims of tax treaty benefits by payees are reasonable. If tax treaty benefits are available to the payee, information from the Foreign National Information Form (F.N.I.F.) will be used by the University to prepare IRS forms 8233 or W8BEN on behalf of the payee. The payee will then review and certify the information on either form 8233 or W8BEN, and present to the University of Pittsburgh prior to payment. Foreign National Tax Processing Unit Payroll Department University of Pittsburgh 207P Craig Hall 200 South Craig Street Pittsburgh, PA Fax: (412) Have we received a Foreign National Information Form from you already for this calendar year? If you answered, you may simply attach a copy of the Foreign National Information Form from your prior visit. Payment Eligibility: (Completed by Department and Accompanied by Form I94) If you answered, please continue to fill out this form. I94 Number of I94 Expiration Date: International Visitor: (Example: 01JAN02) Name of Department Contact: Phone: ( ) Fax: ( ) School or Department: Address: 1. Is this individual currently in the U.S.? If you answered to this question, please contact the Office of International Services to discuss the individual s options before he/she enters the U.S. A letter of invitation will be required and must include specific information. 2. If you answered to Question #1, does this individual possess a Valid (Unexpired) Form I94 Arrival/Departure Record marked B1, B2, WB or WT? If you answered to this question and the individual is in B2 or WT status, and the event for which he/she is being offered the honorarium was arranged before the individual traveled to the U.S., he/she is NOT eligible for this payment. Please contact the Office of International Services immediately. If you answered to this question, this individual may NOT receive any payment from the University of Pittsburgh. Please refer the individual to the Office of International Services immediately. 3. Will this individual perform a usual academic activity or activities that are for the benefit of the University? If you answered to this question, this individual may NOT receive any payment from the University of Pittsburgh. 4. Will this/these usual academic activity or activities last longer than nine days? If you answered to this question, this individual may NOT receive any payment from the University of Pittsburgh. 5. Has this individual accepted such payment or expenses from more than five institutions or organizations in the previous sixmonth period? If you answered to this question, this individual may NOT receive any payment from the University of Pittsburgh. Treaty Eligibility: (Completed by Payee) Basic Information: Last Name: First Name: Middle Initial: Social Security Number or Individual Taxpayer Identification Number: If you do not have an SSN/ITIN number, have you applied for one? Department at Institution: Home Phone in U.S.: ( ) Day Phone in U.S.: ( ) Date First Ever Entered U.S.: (Example: 01JAN02) Address: Personal Information: Date of Birth: (Example: 01JAN02) Marital Status: Married Single Spouse here in U.S.?: Spouse working in U.S.?:

2 If you do not have any dependents (not including spouse) or if you are not from any of the countries listed here, skip to U.S. Address below. U.S. Address: Address Line 1: Address Line 2: Address Line 3: Number of dependents (not including spouse): [If none, write 0 ] If you are a national of American Samoa, the rthern Mariana Islands, or the U.S. Virgin Islands, or you are a taxresident of Canada or Mexico, enter your total number of dependents: If you are a tax resident of Japan or the Republic of Korea (South), enter your total number of dependents who were with you in the U.S. at some time in the calendar year: If you are a resident of India who entered the U.S. for the primary purpose of studying, enter your dependents who are U.S. citizens or residents: Use U.S. Address for 1042S Mailer Slip? Number City: State: Zip Code: Foreign Address: Address Line 1: Address Line 2: Address Line 3: City: Province/Region: Country: Use Foreign Address for 1042S Mailer Slip? Regional Postal Code: Postal Code: Country Information: Country of Passport/Citizenship: Passport Number: Passport Expiration Date: (Example: 01JAN02) Visa Details: Visa Type/ Immigration Status J1 J1 Subcategory Student Please list your current visa status in the first row. In the following rows, list all visa immigration activity in the last three calendar years or any F, J, M or Q visa immigration activity since 01JAN1985. See the example below. Primary Purpose of Visit Country of Tax Residence Treaty Benefit Taken As: Visa Number First Day in U.S. Last Day in U.S. Degree Studying Program China Student JAN JAN2003 Other Information: (Year Income) Do you have an office regularly available to you in the U.S.? Is this payment a Royalty? If yes, how many days in this calendar year is the office available to you? Days Have you proven to the I.R.S. that you have a closer connection to a foreign country than to the U.S.A.? Are you the recipient of a grant? (i.e. a nonservice scholarship or fellowship) Have you submitted an application to become a U.S. lawful permanent resident? Is this payment an Award or Prize? Are you engaged in a fulltime program? I hereby authorize the University of Pittsburgh to release information contained in this document to Windstar Technologies, Inc., P.O. Box 800; 1504 Providence Hwy.; Suite 13; rwood, MA for the following purpose: technical software support for the International Tax Navigator system. I hereby certify that all of the above information is true, complete and correct. I understand that if my status changes from that which I have indicated on this form I must submit a new Foreign National Information Form to the Payroll Department. Signature: Today s Date: (Example: 01JAN02)

3 Line Instructions For the Foreign National Information Form Payment Eligibility (Completed by Department and Accompanied by INS Form I94) The Following Definitions will be useful to Department Administrators for Completing the First Section of the FNIF: I94 An INS Form I94 (Arrival Departure Record) or Form I95 (Crewman's Landing Permit) shows the date you arrived in the United States and the "Admitted Until" date, the date when your authorized period of stay expires. You will receive an INS Form I 94 or I95 from an INS inspector when arriving in the United States at a land border portofentry or from an airline or ship representative when arriving at an air or sea portofentry by aircraft or ship. The form must be completed and presented to an INS inspector who may ask you questions about the purpose of your trip, how long you will be in the United States, and your residence abroad. When you leave the country, you should give the INS Form I94 or I95 to your airline or ship representative, or, if you are departing over a land border, give it to a Mexican or Canadian immigration inspector. An INS Form I94 or I95 that has been approved by an INS inspector can prove that you arrived in the country legally and that you have not stayed beyond the period of stay authorized. In addition, turning in INS Form I94 or I95 to the proper authorities when you leave the country can prove that you did not violate U.S. laws by staying in the country too long. Proof that you are willing to obey U.S. immigration laws will be very important if you again want to travel to the U.S. as an immigrant or nonimmigrant in the future. Invitation Letter Individuals presenting themselves for admission to the United States as B1 or WB, and who state the intent to participate in honorariumrelated activities, must be in possession of a letter of invitation that has been issued by the institution sponsoring the activity. Invitation letters should clearly specify the honorariumrelated event or activity as well as the date and location of the activity. Usual Academic Activity Usual academic activity includes lecturing, teaching, and sharing knowledge, meetings of board or committees that benefit the institution, etc. If the activity is a performance, master class, or reading, such events must be open to students and/or the general public free of charge, with no sale of general admission tickets. Treaty Eligibility (Completed by Payee) Use the Instructions Below to complete all Fields. (Failure to Complete or Disclose all required Information may Result in Denial of Treaty Benefits). Basic Information Name Print or type your full legal name. Your SSN/ITIN Enter the U.S. Social Security Number (SSN) issued by the Social Security Administration (SSA). If you do not have an SSN, enter your Individual Taxpayer Identification Number (ITIN) issued by the Internal Revenue Service (IRS). Do not enter a number not assigned by the SSA or IRS, such as a Canadian social security number. If you have income from employment, you must have an SSN for U.S. Payroll compliance purposes. Only a U.S. national, or a foreign

4 national who is authorized to work by his or her immigration status, or who has an employment authorization document (EAD) issued by the Immigration and Naturalization Service (INS), can obtain an SSN. If you cannot obtain an SSN, but you need a taxpayer identification number for tax purposes, you can obtain an ITIN from the IRS or through your institution if it is an Acceptance Agent. If you have neither an SSN nor an ITIN, but have applied for one, please show your receipt or include a photocopy of it with the FNIF. Department at Institution Enter the name of the department at the University of Pittsburgh for which you are performing a service. Examples of departments include: Mathematics, Molecular Biology, Theater, Geology, etc. Home, Day Phone Numbers in U.S. Enter your U.S. phone numbers (if applicable). Date First Ever Entered U.S. Enter the date you first entered the U.S. Please use the following date format: DDMMMYY. Address Enter an address that is currently active. Personal Information Date of Birth Enter your birth date. Please use the following date format: DDMMMYY. Marital Status Indicate if you are married or single. Spouse here in U.S.? Indicate if your spouse accompanied you in the U.S. at any time during the calendar year. This information is used to determine if you are entitled to a deduction for your spouse. Spouse working in U.S.? Indicate if your spouse has worked in the U.S. at any time during the calendar year. Dependents If the individual is a national of American Samoa, the rthern Mariana Islands, or the U.S. Virgin Islands, or is a tax resident of Canada or Mexico: 1. The individual can claim an additional exemption for a spouse if the following criteria are met: a. The spouse has no gross income. b. The spouse is not claimed as a dependent by another taxpayer. 2. The individual can claim exemptions for each dependent child who meets the following criteria: a. The child qualifies as a dependent under the normal rules for a dependent. b. The child IS NOT required to be a U.S. citizen, U.S. lawful permanent resident or resident under the substantial presence test. If the individual is a tax resident of Japan or South Korea at some time during the calendar year: 1. The individual can claim an additional exemption for a spouse if: a. The spouse has no gross income. b. The spouse is not claimed as a dependent by another taxpayer. c. The spouse IS required to have lived with the taxpayer at some time during the calendar year. 2. The individual can claim exemptions for each dependent child who meets the following criteria: a. The child qualifies as a dependent under the normal rules for a dependent. b. The child IS a U.S. citizen, U.S. lawful permanent resident, or resident of the United States under the substantial presence test. If the individual is a resident of India at the beginning of a visit to the

5 United States that is principally for the purpose of education or training: 1. The individual can claim an additional exemption for a spouse if the following criteria are met: a. The spouse has no gross income. b. The spouse is not claimed as a dependent by another taxpayer. 2. The individual can claim exemptions for each dependent child who meets the following criteria: a. The child qualifies as a dependent under the normal rules for a dependent. b. The child IS a U.S. citizen, U.S. lawful permanent resident, or resident of the United States under the substantial presence test. U.S. Address Enter your U.S. address (if applicable). Check the box if you want your 1042S sent to this address. Foreign Address Enter your address abroad. Do not use a P.O. Box unless that is your only foreign address. Check the box if you want your 1042S sent to this address, instead of a U.S. address. Country Information Country of Passport/Citizenship List the country that issued your passport, not the country in which you obtained the passport. If you are a citizen of more than one country, one of which is the United States, you are not a foreign national for U.S. tax purposes. You are treated as a U.S. citizen and your foreign citizenship is ignored. Passport Number Enter the number assigned to you on your passport. Passport Expiration Date Enter the date which your passport expires. Please use the following date format: DDMMMYY. Visa Details Visa Type/Immigration Status Choose the type of immigration status that you currently hold from the following list or enter your immigration status if it is not in the list. An Employment Authorization Document (EAD) is not an immigration status. Your immigration status is noted on the Form I94, Arrival/Departure document that is stapled into your passport. If you are a U.S. Lawful Permanent Resident, enter U.S. Permanent Resident and proceed to the bottom of the form. Print the form; sign and date it. F1 Student J1 Exchange Visitor H1B Worker in Specialty Occupation J2 Exchange Visitor Dependent B1 Visitor for Business B2 Visitor for Pleasure LPR U.S. Lawful Permanent Resident PAA Pending Adjustment Applicant A1 Foreign Goverment Worker A2 Other foreign government official and family A3 Personal Employee of a foreign government official ACPR Abandoned Contingent Permanent Resident ALPR Abandoned Lawful Permanent Resident ASLM Political Asylum B2P Prospective Student/Scholar C1 Continuous Transit Alien C2 Alien in transit to UN Headquarters C3 Foreign official, family, servants in transit CPO Chinese Protective Order Oct 90 CPR Conditional Permanent Resident (Spouse Two Year) D1 Crewman DVI Pr Lottery Winner E1 Treaty Trader

6 E2 Treaty Investor EWI Entry Without Inspection F2 Student Dependent G1 Foreign Government Visitor G2 Other Representative of foreign member government G3 Representative of nonrecognized government and family G4 International organization officer or employee and family H1A Professional Nurse (H1A) H1C Professional Nurse (H1C) H2A Temporary Worker performing Agricultural services H28 Temporary Worker H3 Temporary Trainee H4 Worker Dependent H1B1 Specialty Occupation H1B2 Exceptional Services/DOD H1B3 Artist/Athlete of Acclaim H1B4 Athlete (H1B4) H1B5 Athlete (H1B5) H1BS Essential Support I Representative of foreign media, spouse, children ILLG Illegal Entry K1 Fiancé of U.S. citizen L1 Intracompany Transferee L2 Intracompany Transferee Dependent M1 nacademic Student M2 nacademic Student Dependent N8 Parent of SK3 Special Immigrant N9 Child of N8 or SK1, SK2, or SK4 Special Immigrant NAC Native American Canadian NAI Native American Indian NATO NATO NAU Native American U.S. O1 Alien of Extraordinary Ability in Sciences, Arts, Education O2 Accompanying Alien O3 Spouse/child of O1 or O2 OUTS Out of Status P1 Performing Entertainer or Athlete P2 Exchange Program Artist or Entertainer P3 Culturally Unique Artist or Entertainer P4 Dependent of P 1, P2, P3 PARL Parole Q1 Old Q1 Cultural Exchange Visitor Q1 Cultural Exchange Visitor R1 Religious Worker R2 Religious Worker Dependent RFGE Refugee TD Dependent of TN Visa holder Special Immigrant (SK1) Special Immigrant (SK2) Special Immigrant (SK3) Special Immigrant (SK4) TN Canadian or Mexican Citizen Professional TPR Temporary Permanent Resident TPS Temporary Protective Status VW Visa Waiver (select which subtype VWB or VWT) WWB Visa Waiver Business VWBP Visa Waiver Business Parolee VWT Visa Waiver Tourist VWTP Visa Waiver Tourist Parolee WB1 Canadian Walkover for Business WB2 Canadian Walkover for Pleasure J1 Subcategory If your current status is J Exchange Visitor, choose the category that is checked in box 4 on your Form IAP66. If you are in the U.S. in J2 derivative status, use the category on the form IAP66 of the primary visa holder. Student Short Term Scholar Trainees n Medical Teachers Professors Specialists Alien Physicians Other International Visitors

7 Other Government Visitors Other Camp Counselors Trainees Medical Research Scholars Summer Travel / Work t Applicable Primary Purpose of Visit Choose the description of the primary purpose of your visit to the U.S. If you are a resident of a country with which the United States has an income tax treaty, this information is used to determine if you meet the conditions of the treaty for exemption from tax. Studying in Degree Program Teaching Lecturing Observing Consulting Conducting Research Training Demonstrating Special Skills Clinical Activities Temporary Employment Here with Spouse/Relative Performing as an Artist Performing as an Athlete Supporting as an Artist/Athlete Tourist Activities Business Activities Board of Director Activities Practical Training /J1, F1 Educational or Professional Activities Summer Travel/Work Unrelated Business Activities In Transit An income tax treaty may confer benefits upon students, trainees, teachers, and researchers. As a condition for the treaty benefit, the treaty may require that the primary purpose of your entry to the U.S. be for studying, acquiring training, teaching or engaging in research. If you entered the U.S. for the primary purpose of studying, you cannot claim an income tax treaty benefit as a teacher even if you are working as a teaching assistant. If you entered the U.S. in a derivative status, such as J2, your primary purpose for entering the U.S. is to accompany the primary visa holder. You cannot qualify under an income tax provision that requires that you enter for a stated purpose, such as studying, as a condition for qualifying for the treaty benefit. Country of Tax Residence This is the country in which you were taxed as a resident during your visit to the U.S. or immediately before coming to the U.S. for the purpose of this visit. Your country of tax residence determines the income tax treaty that applies to reduce your income taxes on U.S. income if you otherwise meet the conditions of the applicable treaty provision. A resident for income tax treaty purposes includes any individual who, under the internal laws of the treaty country, is liable to tax in that country by reason of his domicile, legal residence, or, in the case of some income tax treaties, citizenship. The phrase "liable to tax" does not require actual taxation. Thus, the fact that an individual is only nominally taxable does not preclude that individual from meeting the applicable "liable to tax" standard. An individual who is liable to tax in the treaty country only in respect of income from sources within that country is not a resident for income tax treaty purposes. An individual who is claiming to be a resident of a treaty country that is not the country of his last permanent residence must be prepared to provide proof of tax residence in the claimed treaty country. Treaty Benefit Taken As ne Teacher Researcher Student Trainee Unknown Visa Number Enter the number in red that is in the lower right quarter of your U.S. visa document. First day in U.S. This date is the first date that you first set foot in the U.S. in this status. This date is usually, but not always, after the INS Visa Start Date in time. If you are tax resident in a

8 country with which the United States has an income tax treaty, this date is used to determine the beginning of the treaty benefit period. Passport and any original documents should be stamped. Last day in U. S. This is the status expiry date indicated by your immigration documents. It is stamped on your Form I 94, Arrival/Departure Record that is stapled into your passport. If your expiry date is D/S for Duration of Status, indicate the projected date that your program of study will end. If you are tax resident in a country with which the United States has an income tax treaty, this date is used to determine whether you meet the conditions of the treaty for a benefit. If the treaty has a provision that causes a loss of a treaty benefit if you exceed a specified period, and your last day in the U.S. indicates that you will exceed that period, you cannot claim the treaty benefit from the outset. Other Information (Year Income) Do you have an office regularly available to you in the U.S.? If you are being paid for services other than as an employee, check the appropriate box. If you are tax resident in a treaty country, you may be eligible for a treaty benefit if you do not have a fixed base regularly available to you in the U.S. You have a fixed base regularly available in the United States if you have an office readily available to you whenever you wish to conduct business in the United States regardless of how frequently you conduct business in the office. It is not necessary that you actually conduct any activities there. It is only necessary that the fixed base be regularly available to you. For example, a lawyer, who has an office in a law firm in the United States that is available whenever he or she wishes to conduct business there, has a fixed base. On the other hand, an individual who has no office in the United States and occasionally rents a hotel room to serve as a temporary office, is not be considered to have a fixed base regularly available. If yes, how many days in this calendar year is the office available to you? Some tax treaty articles require that the fixed base or office be maintained for a period or periods aggregating a certain number of days in the taxable year before tax exemptions are lost. Under the fixed base concept of this type of article, if a physician has an office regularly available to him or her in the U.S. for a period aggregating more than 183 days in the tax year, the income earned from the performance of services within the U.S. will be subject to U.S. federal income taxes regardless of whether or not he or she is present for more than 183 days during the tax year, and regardless of whether others make use of this office. Are you the recipient of a grant (i.e. a nonservice scholarship or fellowship)? Indicate if you have received a nonservice grant. Most income tax treaties allow an income tax treaty exemption for a grant, allowance, or award. The IRS interprets grant, allowance, or award to be a scholarship or fellowship for which no services are required. Also, under some income tax treaties, you may be entitled to an exemption from tax for a limited amount of compensation for employment services if you are the recipient of a nonservice grant from either a U.S. or foreign source. Is this payment an Award or Prize? A prize or award is something offered or won as reward for superiority or merit, as in a contest or competition. Is this payment a Royalty?

9 A royalty is defined as a share paid to a writer or composer out of the proceeds resulting from the sale or performance of his or her work. Have you proven to the IRS that you have a closer connection to a foreign country than to the U.S.? If you are a student in the U.S. in F, M, J, or Q status, you do not count days for determining U.S. tax residency while in the U.S. for 5 calendar years. Therefore, for those 5 calendar years, you are a nonresident for U.S. tax purposes, subject to U.S. tax only on U.S. source income. Once your stay in the U.S. exceeds 5 calendar years, you must count your U.S. days for purposes of determining U.S. tax residency. If you become a U.S. resident under the 183day U.S. residency formula, you are subject to U.S. tax on worldwide income. If you have substantial income outside the U.S., you may wish to extend the 5 calendar year limitation. You can do so by writing to the IRS stating the facts and circumstances that support a claim that you are not intending to reside permanently in the U.S. The instructions for submitting this letter are in IRS Publication 519. Once you have received a letter from the IRS agreeing with your claim, your U.S. days for purposes of the 183day residency formula do not count for the 6th and subsequent calendar years as covered by the IRS letter. Alternatively, you may include the facts and circumstances supporting this claim with Form 8843 with your tax return. Have you Submitted an Application to become a U.S. lawful permanent resident? This is an I485 application. If you have taken steps to become a U.S. lawful permanent resident (LPR), this fact can have an impact on certain income tax provisions that are reserved for those individuals who are temporarily present in the U.S. Taking a step to become an LPR evidences the intent to remain in the U.S. indefinitely. Such steps include, but are not limited to, the submission of petitions or application forms to obtain LPR status through employment, or by being the beneficiary of a petition for LPR status by a family member. The submission of an application for the visa lottery is not considered taking a step toward becoming an LPR because the outcome of the application depends on chance. Are you engaged in a fulltime program? An income tax treaty that confers benefits upon students, trainees, teachers, and researchers requires as a condition of the treaty benefit that your primary purpose of your visit be for studying, acquiring training, teaching or engaging in research. The IRS interprets primary purpose to mean fulltime. Therefore, if you enter the U.S. as an international visitor for an occasional lecture, you cannot qualify for exemption as a teacher because you are not teaching fulltime. Fulltime is defined with reference to the rules at the institution for purposes of study or employment.