7/22/2013
FOREIGN NATIONALS TAX
COMPLIANCE TRAINING
“How To Optimize Your Processing
of Foreign Nationals and
Current Issues Update”
July 25, 2013
Presenters
• Jennifer Pacheco, Foreign Nationals Tax Compliance
Program
– NC Office of the State Controller
• Michelle Anderson, University Program Manager
– NC State University – International Employment and
Taxation
Disclaimer: The information within this presentation does not constitute
tax/legal advice and each participant should seek his/her own counsel in
addressing specific situations.
2
Training Agenda
•
•
•
•
•
•
•
Introduction to Foreign National Taxation Terminology
Understanding Immigration Status
Procedures for Paying or Compensating Aliens
Treaty Benefits, Eligibility and Limitations
Common Errors and Friendly Reminders
Questions and Answers
Appendix - examples
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Training Objectives
You should:
• Become familiar with the most relevant nonimmigrant
visa classifications used by your institution
• Become familiar with “non-resident alien” tax rules, and
learn what a “non-resident alien” means for tax purposes
• Learn the difference between temporary and permanent
status, and the proper visa types for teachers,
researchers, students, trainees, camp counselors,
temporary employees
• Become familiar with the various types of taxable
compensations that can legally be paid to a foreign
national.
• Begin to understand what the required documentation is
to process payments for foreign nationals.
4
Why are we here discussion this subject?
• Per Internal Revenue Code 1441 to 1443 - Withholding
On Payments of U.S. Source Income to Foreign Persons
• Per IRS Publication 515: “This publication is for
withholding agents who pay income to foreign persons,
including nonresident aliens, foreign corporations,
foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.”
Specifically, it describes the:
• persons responsible for withholding (withholding agents)
• the types of income subject to withholding, and
• the information return and tax return filing obligations of
withholding agents
5
TRUE or FALSE?
Failure to follow taxation regulations
applicable to Foreign Nationals
only affects the employee?
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Foreign National Contact
• You may be wondering - WHY do I need to worry with this?
– Foreign nationals have a special set of work restrictions
and tax guidelines they must follow.
– Ensure appropriate documents are received
– Provide necessary communication to foreign nationals
– COMPLIANCE ISSUES:
• Each entity is at risk of very large penalties and fines
• Potentially jeopardizes the foreign national’s visa status.
WHO meets with your foreign nationals ANNUALLY?
Does anyone?
7
Helpful Definitions
• Withholding Agent (your institution)
– A U.S. or foreign person that has control, receipt, custody,
disposal, or payment of any item of income of a foreign
person that is subject to withholding
– Liable for taxes owed
• Foreign National (any non-U.S. Citizen)
– An individual that owes allegiance to or who is under the
protection of a country other than the United States
• Non-resident Alien
• Resident Alien
8
Helpful Definitions
Immigration
United States Citizens
vs.
Taxation
 United States Citizens
Lawful Permanent Resident  Lawful Permanent
Resident
Foreign National
 Non-resident Alien for
Tax Purposes
OR
 Resident Alien For Tax
Purposes
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Helpful Definitions - Immigration
• Temporary (nonimmigrant) status
– Limited by:
• Time – duration of authorized period of stay
• Scope – allowable activities
• Location – employer as well as physical presence
– Must have nonimmigrant intent
– Generally denoted by alphabetical notation
• Permanent (immigrant) status
– Allows holder to remain in U.S. indefinitely
– Permanent Resident can live and work wherever, and for
whomever s/he chooses – no limitations based on time,
scope or location
– “Green card” is another way to indicate someone has
permanent resident status
– Treated just like a US citizen for taxation purposes
10
What Tax Status Determines
United States
Non-United States
•
•
Worldwide Income
– Citizen
– Residents
• Green Card
• SPT
– Entities org. under U.S. laws
– W-4/W-2
• Standard Wage Withholding
– W-9/1099
• 28% backup w/h
• Some corporate exemptions
• $600 threshold for most
reporting
– No treaty benefits (some
exceptions)
– No reporting for goods
purchases
– Filing deadlines
• Payees: 1/31
• IRS: 2/28-4/30
11
U.S. Source Income
– Not U.S. Citizen or resident
– Not org. under U.S. laws
– W-4/W-2
• Special withholding rules
– W-8s/8233/1042-S
• 30% withholding (14% on
Scholarships)
• No corporate exemptions
• No minimum dollar threshold for
payments
• No reporting for goods purchased
– Can claim treaty benefits or ECI to
avoid or lessen U.S.
taxation/withholding if qualify
– Filing deadlines
• Payees: 3/15 (W-2: 1/31)
• IRS: 3/15-4/14
Used with the permission 2007-2013 COKALA Tax Information Reporting Solutions, LLC.
Employees vs. Students
Back to Immigration Requirements
• A foreign national employee is one who comes to the U.S. on
a temporary visa for the sole purpose of working in the U.S.
• A foreign national student is one who comes to the U.S. on a
temporary visa for the primary purpose of studying in the U.S.
– Any employment students engage in is “incidental to their status”
and is restricted
– In some instances they are NOT allowed to be employed at all
(e.g. their DS-2019 or I-20 indicates they are foreign-funded and
does not show any support from your institution)
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Two Types of Policies
• High-level Policies:
– Define institution’s commitment to complying with IRS, immigration,
federal, state, local and other regulations
• Internal Operational Policies:
– Day-to-day implementation policies; based on what can and cannot be
done within framework of high-level policies
13
Having Written Policies and Procedures Will…
• Make your job easier
• Reduce frustration for everyone
• Help departments and payees understand what to do
and why
• Will aid in more efficient processing of payments
• Increase institutional compliance
• Show the IRS you take compliance seriously
14
Basics of NRA Processing
• Initial processing of Foreign National
– Determine Immigration Status
• U.S. Citizen vs. Non-Resident Alien
– Perform Substantial Presence Test (Tax Status)
• F, J, & M Student Exceptions
– Determine Source of Income
• Annual Batch processing
– Renewal of paper work
– Ensure the foreign national remains in status.
– Changes in Tax Residency Status
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Majority of Visa Types you will see:
Teachers, Researchers and Temporary Employees
H-1B, TN, O-1, as well as all other visa categories
Foreign Nationals with a valid Employment Authorization Card (EAD) may receive wages
Employment is permitted only if the card has not expired
Sponsored by the departments and processed through IE
Students and Researchers
F-1, J-1, and M-1
F-1 Optional Practical Training (OPT): must have EAD
Sponsored by the Office of International Scholars (OIS)
Trainees and Camp Counselors
F-1 or J-1
Athlete, Artist, and Entertainers
P-1, P-2, P-3
Cultural Exchange Program
Q-1, Q-2
Please refer to the Visa and Payment Chart for more detailed information.
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Procedures - Keep it Simple
6 Steps for Paying or Compensating Aliens:
Step 1 – Gather Data
Step 2 – Type of Payment
Step 3 – “Source” of the Income
Step 4 – Subject to Income Tax Withholding?
Step 5 – Subject to FICA?
Step 6 – Reportable and How?
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Step 1 – Gather Data (Tax Assessment)
• Data Gathering Form should be completed by each
foreign national and presented with copies of the
specified immigration documentation.
– Used to determine:
• Eligibility for payments dependent on visa type
• Determine tax status is Non-resident Alien or Resident Alien
(Substantial Presence Test)
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What Tax Residency Determines
• Review of data gathered – Determines:
• Income subject to tax – RA (Worldwide) or NRA (US Only)
• Whether certain treaty exemption apply
• Withholding certificate for treaty benefits and other tax forms
– 8233 or W-8Ben
– Must have a U.S TIN
– W-4
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The Substantial Presence Test (SPT)
• A 183-day formula based on:
– Current status and date of entry
• Also expected departure date
– 3-calendar years history of U.S. visits
– Longer history if any visits in most recent 3 years are/were
in F, J, M, or Q Status
– Windstar will do this process for you.
20
HELP!!! Who NEEDS a Tax Assessment?
• If your institution shares information you can learn
about someone’s immigration status from:
– I-9’s
– Social Security Cards (Is there a notation on the card?)
– Human Resource databases
• For taxation purposes – you are allowed to ask for
immigration information and documentation
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Tips for identifying a Foreign National
• Publication 515 – Presumption Rules, “if you cannot
reliably associate a payment with valid documentation
you must apply certain presumption rules or you may
be liable for tax, interest, and penalties.”
• It is better to tax and have those taxes refunded by the
IRS to the individual, than to not tax at all and face
penalties and fines.
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Tips for identifying a Foreign National (cont.)
• A newly-arrived payee already has an SSN but has
represent that they have no prior presence in the U.S.
• Country of Visa issuance or foreign residence is
different than county of tax residency claimed by payee.
• Situations where a business entity is payee, but the true
beneficial owner of the income is an individual.
• A payee asking you to make payment to a charity or
foundation instead of them.
• U.S. Port of entry stamps or visas in an individual’s
passport that are not mentioned in the individual
provides to you.
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Step 2 – The Type of Payment
• The type of payment made to an alien falls into four
primary categories:
– Dependent personal services: Wages, Service related
scholarship/fellowship/assistantship payments, travel
reimbursements
– Independent personal services: Consulting fees, guest
speaker
– Scholarship/Fellowships: Qualified/Nonqualified
– Other Income Types: Prizes and awards, royalties, etc.
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Types of Taxable Income
Wages
Assistantships
Scholarships
Fellowships
Travel Reimbursements
Housing Allowances
NOT Allowed to Pay Stipends or Honorariums
.
25
Step 3 – The Source of the Income
• Source of income is determined in the following manner:
– Compensation paid to employees and independent contractors,
income is sourced to the country where services are
performed.
– For non-compensation payments such as
scholarships/fellowships, grants, prizes and awards, the source
of income is the residence of the payor regardless of who
actually disburses the funds.
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Step 4 – Is the Payment Subject to Income
Tax Withholding?
• Resident Alien – (similar to U.S. Citizens)
– withholding tax rules and rates
• Non-resident Alien – U.S. sourced income is
taxable with a few exceptions.
– Federal Tax Rate 14%-30%
– NC Tax Rate 4% – Contractors with ITINs ($1,500
threshold)
– Tax Treaties
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Windstar
A valuable software that stores all your foreign national information and
produces your tax documents.
Functions of Windstar:
– Runs the Substantial Presence Test
– This software can produce:
 W-4
 W-8BEN
 8233
 W-9
– Produces 1042-S and 1042 forms.
– Assists with electronic 1042 submission file.
– Runs useful reports.
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Step 5 – Payment Subject to FICA?
Non-resident Alien
• The only aliens exempt from FICA are the following Nonresident Alien visa holders:
–
–
–
–
F-1
J-1
M-1
Q-1
• The above visa holders are subject to FICA taxes for the
entire year (January 1) they become resident aliens.
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Withholding Federal Income Tax
• Form W-4 for NRA’s
– The following employees may claim any number of
legitimate dependent exemptions
• Residents of Canada, Mexico and South Korea
• Business Apprentices and Students from India for
spouses and for children who are U.S. citizens or
resident aliens
• Nationals of American Samoa and Northern Mariana
Islands
– Must write “NRA” or “Nonresident Alien” above
dotted line - on line 6.
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Treaty Benefit Eligibility and Payments to NRAs
• The U.S. has treaties with over 60 countries around the
world affecting payments to foreign nationals
• Offer tax exemptions within the U.S. for foreign nationals
who were or are tax residents (not citizens) of a treaty
country and meet specific criteria
31
Considerations When Granting Treaty Benefits
•
•
•
•
U.S. tax status: NRA or RA
Required Social Security Number or ITIN
Country of tax residency (may not be country who issued visa)
Primary purpose of visit as evidenced by
– DS-2019 for J Exchange Visitors
– I-797 approval notices for H-1B, O-1, Q
– I-20 for F and M visitors
• Status of the organization (educational, research, medical,
etc.)
• Type of Income Paid
– Conducting research, teaching, training, other paid activities
Used with the permission of Windstar Technologies, Inc.
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Considerations When Granting Treaty Benefits (cont.)
• Benefit Limitations
– Retroactive Loss of Benefits
– Prospective Loss of Benefits
– One-Time Use
• Requirement to Re-establish Residency
– Back-to-back Rule
– Combine Benefit Period
• Saving Clause and Exceptions
Windstar will denote exceptions to consider
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Step 6 – Determining if a Payment is
Reportable and How
Nonresident Alien
• Payments are reported to the
federal government in the
following manner:
– Forms Issued
• W-2 – Taxable Employment
Income
• 1042-S
1. Any treaty-exempt
income
2. All other U.S.-Source
Taxable Income and
Taxes Withheld – Form
1042-S
Resident Alien
• Payments reported in the
same manner as U.S.
Citizens.
– Forms Issued
• W-2 – Taxable
Employment Income
• 1099
1. Non-employee
Compensation
2. Other Income
• 1042-S
– Any treaty-exempt
income
NO Form 1099
34
Deposit Requirements:
Mandatory eFiling of 1042-S forms begins for TY 2014
35
Common Errors & Friendly Reminders
• W-8 BEN Validity Periods (TBD – FATCA)
– If TIN included, then forever unless facts change, or if no
payments are made to NRA for 1 year.
– If no TIN (but caution if TIN require to be valid claim), then
valid the year receive plus 3 full calendar years.
– Only valid for the treaty payment being made
• Are you aware of the proposed changes in the Foreign
Account Tax Compliance Act (FATCA) and the new form
W-8BEN-E?
– How is this going to impact your business practices?
– Do you need to file for a FIRE System Account?
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Common Errors & Friendly Reminders
• Form 8233 with Certifying Statement from NRA
– TIN Required
• Can attach copy of SSN application receipt
– Must submit to IRS within 5 days of accepting
– IRS has 10 business days to reject treaty
• Special Handling is required for payments to F-1 and J1’s from other universities/community.
• Required to ensure F-1 or J-1 is still in status.
37
Common Errors & Friendly Reminders
•
Employment Income
– Claiming incorrect personal exemptions
• Resident Alien
– Single
– Married filing separately
– Married filing jointly
– Head of household
• Non-Resident Alien
– Single
– Married (either alone, with spousal exemption, or filing separately)
– Form W-4-Single 0 or 1 (unless an exception applies)
•
Payment of Stipends
– Taxable vs. Non-taxable
•
Form 8233
– Institution files vs. IRS files
38
BEST PRACTICE!!!
Best practices in making payment to non-resident Aliens (NRAs)
• Implement policies and procedures for meeting IRS due diligence.
– Recommend posting them to your website
• Keep up-to-date on rules and forms procedures – they change
frequently!
Immigration risk for your institution
• Unauthorized workers performing services
– Non-sponsored employees performing services for your institution
– Foreign nationals not authorized to perform independent services
– Have you established a process to ensure your departments know who
they can and can’t contract with?
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Summary
•
•
•
•
•
•
•
•
Determine the foreign national's U.S. tax status – SPT
Perform due diligence with NRA
Complete and file all required IRS forms
Withhold on and report income correctly to avoid unnecessary
assessments, fines and penalties
Provide tax benefits to students, professors, researchers,
medical residents, trainees, interns, and independent contractors
Remember treaty benefits should only be provided to foreign
national’s who have either an ITIN or Social Security number
Be fair but when in doubt be conservative. Better to tax and let
them request a refund than not to tax at all and be fined.
Be prepared for an IRS audit – where is your audit trail?????
40
Contact Information
• Any questions that are not handled within the presentation will be
responded to via email.
• Follow-up questions can be submitted to Jennifer Pacheco, with the
NC Office of the State Controller, at jennifer.pacheco@osc.nc.gov
or 919-707-0764.
• For additional training opportunities please visit:
– http://www.osc.nc.gov/Foreign_Nationals/training.html
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THANK YOU!
43
Appendix
The Appendix will not be covered during this training.
This is provided as additional resources.
44
NEW I-94 Admission Process!
• CBP changed process in April/May 2013
– No longer issuing the I-94 card to most foreign nationals entering
the U.S. from abroad
– Passport stamp instead with limited information
– Foreign national can go online after entry to www.cbp.gov/I94 to
enter information and print out admission information
– I-94 number and information is still required by USCIS for the I-9
process, for drivers licenses, SSN applications, etc., so ask your
foreign national employees for this print-out!
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Original I-94 Card
46
New I-94 Admission Document
47
F-1 Visa (Students)
Documentation required for payments:
• Allowable payments
• Immigration Documentation:
– Passport (Some passports will have more than one page)
– Visa
– I-94 card (now I-94 admission number)
 (Small index looking card with entry date stamped on it. A foreign
national CAN NOT legally work without this card.)
– I-20 ( Approval notice for F-1 status)
• Taxation Documentation:
– NC-4
– W-4
– W-8BEN
– 8233 (If applicable)
You will collect the same documentation not only for employment, but
also to pay scholarships, fellowships, and travel reimbursements. Can
not be paid as an independent contractor. Should not ever be issued a
1099.
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F-1 Visa CPT (Curricular Practical Training)
Documentation required for payments:
•
Immigration Documentation:
– Passport
– Visa
– I-94
– I-20
 (I-20 must have the employers information listed on page 3 of the I-20.
Without this notation the employment is not legal.)
•
Taxation Documentation:
– NC-4
– W-4
– W-8BEN
You will collect the same documentation not only for employment,
but also to pay travel reimbursements. Should not be paid as an
independent contractor if in NRA tax status. Should not be issued a
1099 in NRA tax status.
49
F-1 Visa OPT (Optional Practical Training)
Documentation required for payments:
•
•
Immigration Documentation:
– Passport
– Visa
– I-94
– I-20 (must state that they are on OPT)
– Valid EAD Card (Employment Authorization Document)
 Employment must be related to their field of study listed on the I20.
Taxation Documentation:
– NC-4
– W-4
– W-8BEN
You will collect the same documentation not only for employment,
but also to pay travel reimbursements. Should not be paid as an
independent contractor if in NRA tax status. Should not be issued a
1099 in NRA tax status.
50
J-1 Student Visa
Documentation required for payments:
•
Immigration Documentation:
– Passport
– Visa
– I-94 Card (now I-94 admission number)
– DS-2019 (Approval notice: Must show student sub-category)
•
Taxation Documentation:
– NC-4
– W-4
– W-8BEN
– 8233 (If applicable)
You will collect the same documentation not only for employment,
but also to pay scholarships, fellowships, and travel
reimbursements. Can not be paid as an independent contractor.
Should not ever be issued a 1099.
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J-1 Visa (Curricular Practical Training)
Documentation required for payments:
•
Immigration Documentation:
– Passport
– Visa
– I-94
– DS-2019 (Must show student sub-category)
•
Taxation Documentation:
– NC-4
– W-4
– W-8BEN
– 8233 (If applicable)
• Letter from Institution attached to DS-2019
You will collect the same documentation not only for employment, but
also to pay travel reimbursements. Should not be paid as an independent
contractor if in NRA tax status. Should not be issued a 1099 in NRA tax
status.
52
J-1 Visa (Optional Practical Training)
On or Off-Campus Employment
• Academic Training J-1
– During or after completion of their academic degree for a total of 18
months
– Employment must be related and appropriate to the level and field of
study
– Commence within 30 days of completion of their academic program
– Postdoctoral students are eligible for 36 months
– Authorization is by written approval from Responsible Officer (RO)
– NO EAD is required
• Documentation required for payments
– See previous slide
53
J-1 Visa (Student Intern)
Documentation required for payments:
•
Immigration Documentation:
– Passport
– Visa
– I-94
– DS-2019 (Must show student intern sub-category)
•
Taxation Documentation:
– NC-4
– W-4
– W-8BEN
– No Treaty (Be extremely careful when entering this category into
Windstar)
You will collect the same documentation not only for employment,
but also to pay travel reimbursements. Should not be paid as an
independent contractor if in NRA tax status. Should not be issued a
1099 in NRA tax status.
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H1-B, E-3 & O-1 Visas
Documentation required for payments:
• Immigration Documentation:
–
–
–
–
Passport
Visa
I-94 Card
I-797 (Approval Notice)
• Taxation Documentation:
–
–
–
–
NC-4
W-4
W-8BEN (NRA) or W-9 (RA)
8233 (If applicable) (Be careful with these treaties. Make sure you
review the loss clauses before issuing the tax treaty.)
 Remember once a foreign national applies for permanent
residency they are no longer eligible for tax treaty.
55
TN-Visa (Canada/Mexico)
Documentation required for payments:
•
Immigration Documentation:
– Passport
– I-94 Card (Must have duration of stay. Only eligible to be employed for
the dates listed on the I-94 card.)
– I-797 (May or may not have an approval notice)
•
Taxation Documentation:
– NC-4
– W-4
– W-8BEN (NRA) or W-9 (RA)
56
Employment Authorization Documents
Documentation required for payments:
• Immigration Documentation:
– Passport
– Visa
– I-94 Card
– EAD Card
•
Taxation Documentation:
– NC-4
– W-4
– W-8BEN (NRA) or W-9 (RA)
 You must review the authorization code. Taxation requirements
correspond with the authorization codes.
 Link to EAD codes:
http://www.uscis.gov/portal/site/uscis/menuitem.5af9bb95919f35e66f61417
6543f6d1a/?vgnextoid=f3c02af9f0101310VgnVCM100000082ca60aRCRD
57
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Employment Authorization Document - Codes
58
Employment Authorization Document - Codes
59
Employment Authorization Document - Codes
60
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Scholarships – Per Publication 970
• Qualified
– A scholarship or fellowship is tax free (excludable from gross
income) only if you are a candidate for a degree at an eligible
educational institution
• It does not exceed your expenses;
• It is not designated or earmarked for other purposes (such as room and
board), and does not require (by its terms) that it cannot be used for
qualified education expenses; and
• It does not represent payment for teaching, research, or other services
required as a condition for receiving the scholarship (with a few small
exceptions)
• Non-Qualified
– Scholarship Fellowship payments issued to nonresidents for tax
purposes, are subject to 30% federal withholding with the following
exceptions;
• Under IRC section 1441 (b) a reduced rate of 14% is granted to F, J, M,
and Q visa holders.
• Income that is exempt from Federal Withholding due to a Tax Treaty
Exemption.
61
Scholarships – Qualified vs. Non-Qualified
62
Please note this chart is from the 2011 Publication 970
21
How To Optimize Your
Processing of
Foreign Nationals
and
Current Issues Update
ADDITIONAL RESOURCES
July 25, 2013
Helpful Foreign Nationals Tax Compliance Resources
•
Foreign National Tax Compliance Website
–
http://www.osc.nc.gov/Foreign_Nationals/
•
Information: Updated Policies and Procedures – March 2011
•
Windstar User Website
•
Windstar List Service
•
Tax Treaty Benefits for Foreign Nationals Performing U.S. Services (purchase from Windstar)
•
NC State University Website
–
•
http://www7.acs.ncsu.edu/hr/payroll/fntax/
Foreign National Tax Compliance Training Curriculum
–
http://www.osc.nc.gov/Foreign_Nationals/training.html
•
NCSU – Foreign National Taxation & Immigration Compliance Conference –
http://go.ncsu.edu/fnticc
•
NCSU HR Academy Classes
–
http://www.ncsu.edu/human_resources/tod/coursedetail.php?&id=121
•
Easy-to-read tax treaties and View from the Crow's Nest archives at www.windstar.com
•
www.irs.gov click on Individuals, click on International Taxpayers
•
www.nafsa.org for information on government procedures affecting foreign students and
exchange visitors
•
IRS Publications (www.irs.gov)
–
15, Employer's Tax Guide (page 17)
•
http://www.irs.gov/pub/irs-pdf/p15.pdf
–
515, Withholding on Non-resident Aliens and Foreign Entities
–
519, US Tax Guide for Aliens
–
Internet Search Engine (Google)
NC STATE UNIVERSITY
FOREIGN NATIONAL INFORMATION FORM (Page 1)
All questions below must be answered.
(1) Last or Family Name
First
(2) Social Security #
Middle
(3) NC State ID #
(4) LOCAL ADDRESS IN U.S.:
Address Line 1:
(5) FOREIGN RESIDENCE ADDRESS:
Address Line 1:
Address Line 2:
Address Line 2:
Address Line 3:
City:
City:
Postal Code:
State:
Zip
Province/Region
Country:
(6) Country of Citizenship:
(7) Country that issued Passport:
(8) Passport #:
Expiration Date
(9) Visa # (control number):
mm/dd/yy
(10) Have you been to the United States before your arrival at NC State University? If yes, see Page 2.
ο Yes
ο No.
(11) IMMIGRATION STATUS:
ο U.S. Immigrant/ Permanent Resident
ο F-1 Student
ο J-1 Exchange Visitor
ο H-1 Temporary Employee
ο J-2 Spouse or Child of Exchange Visitor
ο Other:
(12) IF IMMIGRATION STATUS IS J-1, WHAT IS THE SUBTYPE?
CHECK ONE:
ο 01 Student
ο 03 Trainee
ο 12 Research Scholar
ο 02 Short Term Scholar
ο 05 Professor
ο Other: ____________________________
(13) WHAT IS THE ACTUAL PRIMARY ACTIVITY OF THIS VISIT?
ο 15 Student Intern
CHECK ONE:
ο 01 Studying in a Degree Program
ο 05 Observing
ο 09 Demonstrating Special Skills
ο 02 Studying in a Non-Degree Program
ο 06 Consulting
ο 11 Temporary Employment
ο 03 Teaching
ο 07 Conducting Research
ο 12 Here with Spouse
ο 04 Lecturing
ο 08 Training
ο 21 Summer Work/Travel
(14) WHAT IS THE ARRIVAL DATE
OF YOUR FIRST VISIT TO THE
UNITED STATES?
/
/
.
Month Day Year
(15) WHAT IS THE START DATE OF
YOUR VISA FOR THIS PRIMARY
ACTIVITY?
/
/
.
Month Day Year
(16) WHAT IS THE PROJECTED
END DATE OF YOUR VISA
PRIMARY ACTIVITY?
/
/
.
Month Day Year
(17) WHAT IS YOUR JOB AND
DEPARTMENT?
(18) WHAT TYPE OF STUDENT?
(19) IS YOUR SPOUSE IN THE US?
ο Yes
ο No
ο Undergraduate
ο Masters
ο Doctoral ο Other
Ex: RA / TA of Chemistry
(20) COUNTRY OF TAX RESIDENCE: (Have you lived in
any countries other than your home country?) ο Yes ο No
If yes, country and dates of residency?
.
to
/
/______
Month Day Year
.
(21) ARE YOU A CITIZEN OF ANY OTHER COUNTRY
OTHER THAN YOUR COUNTRY OF BIRTH? (i.e. Do
you have a passport from another country or are your
parents citizens of another country?)
ο Yes
Country:_________________
/
/
.
Month Day Year
Number of dependents
ο No
If yes, what country? __________________________
I hereby certify that all of the above information is true and correct. I understand if my status changes from that which I have indicated
on this form I must contact the Office of International Taxation immediately.
Signature:
E-mail address:
Date:
NC STATE UNIVERSITY
FOREIGN NATIONAL INFORMATION FORM (Page 2)
PREVIOUS HISTORY
PLEASE LIST ALL VISA IMMIGRATION ACTIVITY FOR THE LAST FIVE (5) YEARS AND ALL F, J, M, OR Q VISAS SINCE 1/1/85:
Date of Entry
Date of Exit
Visa Type
Immigration Status
Subtype
(if on a J-1visa)
Primary Activity
of Visa
Did you use
treaty benefits?
/
/
/
/
ο Yes
ο No
/
/
/
/
ο Yes
ο No
/
/
/
/
ο Yes
ο No
/
/
/
/
ο Yes
ο No
/
/
/
/
ο Yes
ο No
/
/
/
/
ο Yes
ο No
/
/
/
/
ο Yes
ο No
/
/
/
/
ο Yes
ο No
/
/
/
/
ο Yes
ο No
/
/
/
/
ο Yes
ο No
HOW TO COMPLETE THE FOREIGN NATIONAL INFORMATION FORM:
1.
Name: List full name
2.
Social Security Number: Enter either the social security
number issued the US Social Security Administration or
ITIN (Individual Taxpayer Identification Number). If you
have not received your social security number yet, leave
blank.
12. Specific details for J-1 Visas: Check the appropriate type
that matches your DS-2019.
13. Actual Primary Activity: Check one activity
14. Actual Entry Date into the United States: Must include
month, day, and year of the first time ever into the US.
Approximate if you don’t know.
3.
Campus Temporary ID#: Enter your
Employee/Student/Faculty Identification Number issued by
NC State University.
15. Start Date: The start date of your first visa for this primary
activity.
4.
Local Street Address: List your US mailing address
16. End Date: The projected end date on your DS-2019 or I20.
5.
Foreign Residence Address: List your permanent
residence in your home country.
6.
Country of Citizenship
7.
Country that issued Passport: Enter Country that issues
the passport not the country where it was issued.
8.
Passport Number and Expiration Date
9.
Visa #: The control number located in the upper right
hand corner of your Visa.
10. Original entry to the United States: If you have been to
the US before this time, check yes.
11. Immigration Status: Check the type of immigration status
you currently hold. If you check U.S. Immigrant/
Permanent Resident and have a “green card”, you may
proceed to the bottom of the form, sign and date.
17. Occupation: Describe in general the services you are
being compensated for.
18. Check appropriate box if applicable.
19. Is your spouse in the USA?: Check appropriate box.
Enter number of dependents in the USA other than
spouse.
20. Tax residence is where you last paid taxes as a resident
and can be different from legal residence. Do not include
the USA.
North Carolina
Foreign Visitor Information Form
This form must be completed before you can receive any form of payment. All applicable questions below must be answered. The
following documents must be attached to this completed form: 1. copy of Passport; 2. copy of Visa; 3. copy of I-94 Departure
Record; 4. copy of Social Security card or ITIN card; 5. copy of Form I-20 or Form IAP66/DS2019.
PERSONAL / PASSPORT INFORMATION
Last or Family Name: ________________________
First: _________________
Middle: ____________________
U. S. Social Security No. or Individual Taxpayer Identification No.: _________________
Student No.: ___________________________
Date of Birth : ____/____/_____
month/ day/ year
E-mail address: __________________________________
U. S. Telephone No.: (Work)____________________
U. S. Telephone No.: (Home)________________________
Country of citizenship: _________________________
Country that issued passport: _______________________
Passport No.: _______________________
Passport Expiration Date: ____/____/____
month/ day/ year
Visa No.: (control number in upper right corner of stamp in passport): ______________________
ADDRESSES
U.S. Local Street Address:
Foreign (home) Residence Address (should not be P.O. Box)
_______________________________________________
Street
_______________________________________________
City
_______________________________________________
State
Zip Code
________________________________________________________
Street
________________________________________________________
City
Province / State
Postal Code
________________________________________________________
Country
CURRENT IMMIGRATION STATUS
[ ] U.S. Immigrant/Permanent Resident
[ ] F-1 Student
[ ] H-1B Temporary Worker
[ ] J-2 Dependent
[ ] J-1 Exchange Visitor
[ ] Other: _____________
--IF J-1 Exchange Visitor, what category?
[ ] Student
[ ]Professor
[ ] Research Scholar
[ ] Short Term Scholar
[ ] Other: __________________
PRIMARY ACTIVITY DURING THIS VISIT (Choose only one)
[ ] Studying in a degree program
[ ] Observing
[ ] Demonstrating special skills
[ ] Studying in a non-degree program
[ ] Consulting
[ ] Clinical activities
[ ] Teaching
[ ] Conducting research
[ ] Temporary employment
[ ] Lecturing
[ ] Training
[ ] Here with spouse
What is the actual date you entered the United States?
(This date is stamped on your visa and I-94 Departure Record)
_____/ ____/ _____
month/ day/ year
What was the start date of your immigration status for the current activity?
(In many cases, this is the date you entered the U.S.)
_____/____/______
month/ day/ year
What is the projected end date of your primary activity?
(In many cases, this is the completion date on your immigration document.)
_____/____/ ______
month/ day/ year
If you are a student, at what level do you study?
[ ] Undergraduate
[ ] Masters
Form NRA 001
[ ] Doctoral
[ ] Other: ________________
Describe the activity that will result in U.S. income (i.e. professor of physics, consulting, teaching assistant, food service worker, scholarship,
contest prize, etc.) ________________________________________________________
Name of department providing the income: __________________________
Amount: ______________________*
Payment Type:
[ ] Other_____________________
[ ] Wages
[ ] Scholarship
[ ] Honorarium
* For Wages the amount should be the estimated annual income (Calendar Year).
TAX EXEMPTIONS INFORMATION
Is your spouse in the U.S.? [ ] Yes
[ ] No
Is your spouse employed?
Do you want to claim an exemption for your spouse if legally allowed to do so?
[ ] Yes
[ ] No
[ ] Yes
[ ] No
Do you have other dependents in the U.S. you would like to claim exemptions for?
[ ] Yes
[ ] No
If so, how many? _______
RESIDENCY VERIFICATION
What country did you live in before this visit to the U.S.? ____________________________________________
Did you pay taxes as a resident of that country?
[ ] Yes [ ] No
Did your tax residency in that country end prior to this visit to the U.S.?
[ ] Yes [ ] No
If yes, when? _____/____/_____
month/ day/ year
U.S. IMMIGRATION HISTORY
(If the answer to either of the questions below is yes, please complete U.S. Immigration History, Part 2.)
Have you ever had another immigration status in the United States? [ ] Yes
[ ] No
Have you ever been present in the United States before this visit?
[ ] No
[ ] Yes
U.S. IMMIGRATION HISTORY, Part 2
Please list any F, J, M, or Q visa immigration activity since January 1, 1985 and all other visa immigration activity only for the past three
calendar years.
Date of US Entry Date of US Exit
month/day/year month/day/year
Visa/Immigration Status
J-1 Subtype
Primary Activity
Have you Taken Any
Treaty Benefits?
___/__/___
___/__/___
_____________
_________
____________
[ ] Yes
[ ] No
___/__/___
___/__/___
_____________
_________
____________
[ ] Yes
[ ] No
___/__/___
___/__/___
_____________
_________
____________
[ ] Yes
[ ] No
___/__/___
___/__/___
_____________
_________
____________
[ ] Yes
[ ] No
___/__/___
___/__/___
_____________
_________
____________
[ ] Yes
[ ] No
___/__/___
___/__/___
_____________
_________
____________
[ ] Yes
[ ] No
I hereby certify that all of the above information is true and correct. I understand that if my status changes from that which I have
indicated on the form I must submit a new Foreign Visitor Information Form.
Signature: _____________________________________________
Date: _______________________________
Consent and Authorization to Release Information
I, __________________________________ (name) hereby authorize the North Carolina entity listed to release
information contained on the Foreign Visitor Information Form to Windstar Technologies, Inc., P.O. Box 800, 1504 Providence Hwy,
Norwood, MA 02062-0800 for the following purpose: technical software support for THE INTERNATIONAL TAX NAVIGATOR
SYSTEM.
Signature: _________________________________________
Date ___________________________
Visa and Payment Chart for Schools/Agencies
Type of Visa Status Appropriate Activities Can Expense Be Reimbursed B‐1 Business Visitor or B‐2 Visitor for Pleasure (sometimes classified as a “Visitor‐No Pay”) E‐3 with Agency, for Australians only F‐1 Student Guest Lecturer; Guest Researcher if doing own research (not for Agency Benefit). Cannot be agency employee. No work authorization. Work authorized professional employee, can only work at Agency. May be employed on‐campus up to 20hrs/wk during classes, and full‐time when school is not in session or during annual vacation. May be employed on‐campus in field of study up to 20hrs/wk during classes, and full0time when school is not in session or during annual vacation. Work authorized in field of study. May be full‐time or part‐time. Eligible to receive reimbursement for travel expenses and per diem, in limited circumstances. Work‐related expenses can be reimbursed. Work‐related expenses might be reimbursable if DSO (Designated School Official) authorizes them. Work‐related expense might be reimbursable if DSO authorizes them. F‐1 Student with Scholarship or assistantship or fellowship F‐1 student with Work‐related expenses might Curricular Practical be reimbursable if DSO Training (CPT) authorizes them. F‐1 student with Optional Work authorized only if student has OPT Work‐related expenses might Practical Training (OPT) EAD card and student is working in field be reimbursable if DSO of study. May be full‐time or part‐time. authorizes them. Part‐time OPT is 20hrs/wk or less. F‐1 Student, not at your Work authorized only if student has CPT Work‐related expenses might school authorized by school in field of study, or be reimbursable, if other an OPT EAD card and student is working school’s DSO authorizes them. in field of study. H‐1B with School/Agency Work authorized processional Work‐related expenses can be employee, can only work at reimbursed. school/agency Can the Agency Pay Person? What documents are needed to process payment? Eligible to receive honorarium in limited circumstances: otherwise no payment. Yes, with E‐3 approval notice of I‐94 card. Yes, with Form I‐20 explicitly endorsed by DSO, visa, passport, and I‐94 card. Yes, with Form I‐20 explicitly endorsed by DSO Yes, if student has CPT authorization of Form I‐20. Yes with Form I‐20 explicitly endorsed by DSO, visa, passport, and I‐94 card. PLUS, an OPT EAD card. (EAD means Employment Authorization Document)
Yes, with Form I‐20 explicitly endorsed by DSO, visa, passport, and I‐94 card. PLUS, a CPT authorization on Form I‐
20 or an OPT EAD card. Yes, with valid visa, passport, I‐94 card and/or I‐797 ( H‐1B approval notice). Type of Visa Status Appropriate Activities H‐1B with another employer, but coming to your school/agency Work authorized at your school/agency only after H petition for NCSU is filed with immigration service, in limited circumstances. Otherwise, no work authorization Work authorized only with EAD card. Otherwise, no H‐4 work authorization. Work authorized exchange visitor (student, researcher, scholar, post‐doc, etc.) at School/Agency Guest Lecturer or Researcher. Cannot be School/Agency employee. No work authorization. H‐4 with EAD card J‐1 with School/Agency J‐1 with another entity J‐2 with EAD card O‐1 with School/Agency Work authorized‐but only with EAD card. Otherwise, no J‐2 work authorization. Work authorized professional employee, can only work at School/Agency Work authorized professional employee, can only work at School/Agency TN with School/Agency, for Canadians and Mexicans only WB or WT‐Visa Waiver Guest Lectures; Guest Researcher if (sometimes classified as a doing own research (not for “Visitor‐No pay”) School/Agency benefit). Cannot be School/Agency employee. No work authorization. Can Expense Be Reimbursed Can the Agency Pay Person? What documents are needed to process payment? Work‐related expenses can be Yes‐after H petition for school/agency reimbursed, after H petition is filed with immigration service, in with school/agency is filed with limited circumstances. immigration service, in limited circumstances Work‐related expenses can be Yes, with EAD card. reimbursed. Work‐related expenses can be Yes, with visa, passport, I‐94 card and reimbursed. Form DS‐2019 Eligible to receive reimbursement for travel expenses and per diem, in limited circumstances. Work‐related expenses can be reimbursed Work related expenses can be reimbursed. Work‐related expenses can be reimbursed. Eligible to receive reimbursement for travel expenses and per diem, in limited circumstances. Eligible to receive honorarium in limited circumstances; otherwise no payment. Permission from sponsoring agency for person to be at school/agency as Guest Lecturer or Researcher is required. Yes, with EAD card Yes, with O‐1 approval notice. Yes, with TN I‐94 card. Eligible to receive honorarium in limited circumstance; otherwise no payment.