TABLE OF CONTENTS - University of Nevada, Las Vegas · Nevada (“UCCSN”) ... income tax...

NONRESIDENT ALIEN TAX COMPLIANCE SUMMARY............................................................... 1 INTRODUCTION ............................................................................................................................. 3 TAXATION OF NON-U.S. CITIZENS AND NON-PERMANENT RESIDENT ALIENS................... 5 Types of Payments Made to Nonresident Aliens................................................................. 5 Possible Exemptions From Tax Withholding ....................................................................... 6 TAX WITHHOLDING RATES FOR NONRESIDENT ALIENS........................................................ 7 DETERMINING U.S. TAX RESIDENCY STATUS ............................................................................ 8 Is the Individual a U.S. Resident Alien or Nonresident Alien for Tax Purposes?................. 8 Sample Form: Alien Information Collection Form (Front) ........................... 9 Sample Form: Alien Information Collection Form (Back).......................... 11 The Substantial Presence Test............................................................................... 12 The "Exempt Individual" Rules ............................................................................... 12 PAYMENTS MADE THROUGH THE PAYROLL SYSTEM ............................................................ 13 Payments Made to New Employees Through the Payroll System...................................... 13 How to Process a Payment Through the Payroll System ....................................... 13 Form W-4 (Employee’s Withholding Allowance Certificate) ................................................ 16 How to Complete Form W-4 .................................................................................... 16 Sample Form: Form W-4 ......................................................................................... 17 FICA TAX WITHHOLDING .............................................................................................................. 18 The F, J, M, and Q Visaholder Exception............................................................................ 18 PAYMENTS MADE THROUGH ACCOUNTS PAYABLE ............................................................... 19

Payments Made Using an Independent Contractor Agreement, Payment Voucher, Purchase Order, Request for Check, or Other Payment Request Form............................. 19

How to Process a Payment Using a Independent Contractor Agreement, Payment Voucher, Purchase Order, Request for Check.................................................................... 20

PAYMENTS CREDITED TO A STUDENT’S ACCOUNT.............................................................. 23 Payments Made to a Student Through a Student’s Account ............................................. 23 INCOME TAX TREATIES .............................................................................................................. 24 How Will An Income Tax Treaty Benefit an Individual?...................................................... 24 U.S. Income Tax Treaties Currently In Force ..................................................................... 25 FORMS REQUIRED FOR EXEMPTION UNDER AN INCOME TAX TREATY............................. 26 Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding)..................................................................... ...................... 26 How to Complete Form W-8BEN ............................................................................. 26 Sample Form: Form W-8BEN..................................................................... 27 Form 8233 (Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual)................ 28 How to Complete Form 8233.................................................................................. 28 Sample Form: 8233 ................................................................................... 29 SOCIAL SECURITY AND INDIVIDUAL TAXPAYER IDENTIFICATION NUMBERS.................... 30

TABLE OF CONTENTS

Form W-7 (Application for IRS Individual Taxpayer Identification Number) .......... 30 How to Complete Form W-7 ................................................................................... 30 Sample Form: W-7..................................................................................... 31 Acceptable Documents and Appropriate Codes for Form W-7............................... 32 DEFINITIONS.................................................................................................................................. 33 VISA CLASSIFICATIONS ............................................................................................................... 34 BLANK FORMS............................................................................................................................... 35 Alien Information Collection Form Form W-7 Form W-8BEN Form 8233 U.S. Tax Information for Nonresident Alien Students U.S. Tax Information for Nonresident Alien Guest Speakers Employee Notification Sheet Statement Regarding Academic Honoraria Payments HOW TO OBTAIN MORE INFORMATION..................................................................................... 53

The information contained in this manual is designed to serve as a reference tool for department representatives when making payments to or on behalf of nonresident alien students, employees, guest speakers, consultants, or other payees. Because the issues of nonresident alien tax compliance can be complex and confusing, the University and Community College System of Nevada (“UCCSN”) has designated a Nonresident Alien Tax Specialist at each organization to monitor and review the U.S. tax liability for all payments made to or on behalf of a nonresident alien individual. Each department representative will be asked to collect certain forms and other information; the Nonresident Alien Tax Specialists will use the forms and information collected by the department representatives to make all tax withholding and reporting decisions. A summary of the basic procedures for making payments to nonresident alien individuals as applicable to UCCSN is set forth below:

All payments made to or on behalf of a nonresident alien are generally subject to income tax withholding unless specifically exempted either by the U.S. tax law or an income tax treaty.

All payments made to or on behalf of a nonresident alien are generally required to

be reported to the Internal Revenue Service (IRS), regardless of whether the payment is taxable.

Examples of payments made to nonresident aliens include, but are not limited to:

Compensation Salary/Wages Scholarships/Fellowships Living Allowances Stipends Awards Independent Contractor Payments Consultant Payments Certain Travel Expenses Honoraria Book Allowances Royalties Note: Payments do not have to be paid in cash or made directly to the individual to be

considered income. Payments made to a third party on behalf of the individual are also subject to the withholding and reporting rules.

Each payment requires the review of certain key factors, including the (i) individual's U.S.

tax residency status, (ii) individual's visa/immigration status, and (iii) type of payment made to the individual.

In some cases, if the individual does not perform any activities in the U.S. related to

the payment, the payment will not require tax withholding or reporting.

There are tax treaties with over 50 countries, each of which is unique and different. If a nonresident alien wishes to claim an exemption from U.S. income tax withholding because of an income tax treaty, the individual must file one or both of the following two forms to claim the exemption:

- Form W-8BEN (scholarship, fellowship, grant, stipend, and royalty payments) - Form 8233 (consultant, honoraria, independent contractor and employee payments)

NONRESIDENT ALIEN TAX COMPLIANCE SUMMARY

The amount of U.S. income tax withholding depends on the type of payment: - Scholarship, fellowship, grant, non-service stipend payments 14 % - Consultant, honoraria, independent contractor payments 30 % - Compensation paid to employees Graduated withholding - Royalties 30 %

Form 1042-S is the annual tax statement used to report most payments and tax withholding to nonresident aliens. The form must be issued by UCCSN to both the IRS and the nonresident alien no later than March 15.

If the individual receives taxable wages, he or she may receive both Form 1042-S and

Form W-2.

July 1, 2001 Payments Made to Nonresident Aliens Page 3

U.S. tax law requires UCCSN to withhold federal income tax from and report to the IRS all payments made to or on the behalf of a nonresident alien. Please note that the U.S. tax withholding and reporting rules governing nonresident aliens are quite different than those governing U.S. citizens and resident aliens. In order for to be in compliance with the nonresident alien tax withholding and reporting rules, UCCSN must be able to identify all payments made to a nonresident alien or to a third party on his or her behalf. UCCSN is then required to apply the appropriate tax withholding and report the payments made to those individuals in the correct manner.

The Department representatives will be responsible for

determining whether the individual is a U.S. citizen or permanent resident alien; and collecting the necessary information and U.S. tax forms to determine U.S. tax residency

status.

The Nonresident Alien Tax Specialists will be responsible for

making all U.S. tax residency status determinations; monitoring all payments made by UCCSN for possible nonresident alien tax withholding

and reporting liability; making all tax withholding and reporting decisions based on the information collected by

the department representatives; and ensuring compliance with all IRS rules and regulations with respect to payments to

nonresident aliens. The first step in analyzing any payment is to determine the individual's U.S. residency status for tax purposes -- that is, whether the individual is, in fact, a "nonresident alien." This threshold determination must be made regardless of the payment type (e.g., scholarship, fellowship, stipend, royalty, compensation, consultant fee, independent contractor fees). Such a determination will depend on a variety of factors specific to each individual's situation. Therefore, UCCSN must collect all necessary information required to make a residency status determination prior to making any payment to the individual. The department representative or UCCSN official requesting a payment to any individual is responsible for collecting all information necessary to make a U.S. residency determination for tax purposes.

INTRODUCTION

Payments Made to Nonresident Aliens July 1, 2001


Under U.S. tax laws, all non-U.S. citizens and non-permanent resident aliens are considered to be either "resident aliens" or "nonresident aliens." Residency status rules for tax purposes are governed by the IRS and the Treasury Department. Resident aliens are taxed on their worldwide income in the same manner as U.S. citizens; nonresident aliens, however, are taxed only on income from U.S. sources under special rules. The residency status rules for tax purposes are related to, but are not the same as, the residency status rules for immigration purposes, which are governed by the Immigration and Naturalization Service (INS). Therefore, individuals who are resident aliens for tax purposes may in fact be nonresident aliens for immigration purposes. Unless otherwise stated, the information contained in this document pertains to U.S. residency status for tax purposes only.

Types of Payments Made to Nonresident Aliens

UCCSN is required to withhold U.S. income tax at the time a payment is made to a nonresident alien or a third party on his or her behalf; if UCCSN does not withhold the appropriate amount of tax at the time of payment, UCCSN may be held liable for the tax not withheld. The types of payments to which this rule applies include, but are not limited to: Wages, Salary or Compensation Independent Contractor Payments Consultant Fees Scholarships/Fellowships Stipends Book Allowances Living Allowances Honoraria or Guest Speaker Fees Prizes/Awards Royalties/Commissions Certain Travel Reimbursements Interest After UCCSN has determined the individual's residency status for tax purposes and the amount of income subject to taxation, UCCSN must then determine the appropriate amount of tax to withhold and must collect any additional required information. These withholding and reporting determinations are based upon the type of payment made. Non-employee payments made to nonresident aliens are subject to a general 30 percent tax withholding rate; however, scholarships and fellowships, which require no service to be performed as a condition of the payment, may be subject to a reduced withholding rate of 14 percent. Compensation paid to nonresident alien employees is subject to the U.S. graduated rates of tax withholding; however, some restrictions pertaining to marital status and withholding allowances will apply.

TAXATION OF NON-U.S. CITIZENS AND NON-PERMANENT RESIDENT ALIENS


Possible Exemptions From Tax Withholding

An individual may be eligible to claim an exemption from the 30 or 14 percent or special graduated rates of withholding if he or she qualifies for an income tax treaty exemption. An income tax treaty is an agreement between the U.S. and a foreign country that is intended to alleviate double taxation. Income tax treaties also contain various provisions designed to promote cross-cultural education and exchange by allowing students, teachers, and researchers of one country to perform certain related activities in the other country and receive an exemption from tax. These tax treaty exemptions are usually only valid for a limited time period and/or for a specified dollar amount. An individual must meet the qualifications of a particular tax treaty in order to claim an exemption and must complete a form requesting the exemption. The Nonresident Alien Tax Specialists will review the information collected by the requesting department to determine whether the individual qualifies for a tax treaty exemption and will submit all necessary forms on behalf of the individual to the IRS. Following is a general overview of the forms required in connection with payments made to nonresident aliens; a detailed discussion of the procedures for properly requesting each type of payment and completing each form is included in the subsequent pages. In addition, blank copies of the forms are included in the back section of this manual. Failure to follow the payment processing steps set forth in this manual will result in the maximum amount of tax withholding for the individual and/or a significant potential tax liability for UCCSN. Therefore, it is essential that all deans, department chairpersons, administrators and other personnel clearly understand and comply with UCCSN's procedures for payments made to nonresident aliens as set forth in this manual.

Employees

All Employee Classifications, Including Student Employees

Independent Contractors, Guest Speakers and Honoraria Recipients

Students

F, J, M, or Q visaholders receiving scholarship or

fellowship grants/stipends (no services required) in excess

of tuition and required fees

With Treaty

Exemption

Without Treaty

Exemption

With Treaty

Exemption

Without Treaty

Exemption

With Treaty

Exemption

Without Treaty

Exemption

· Alien Information Collection Form · Meeting with Nonresident Alien Tax Specialist · Form 8233 (and any Attachments) · Form W-4

(using special instructions)

· Alien Information Collection Form · Meeting with Nonresident Alien Tax Specialist · Form W-4 (using special instructions)

· Alien Information Collection Form · Form W-7 completed with Nonresident Alien Tax Specialist (if no social security number)

· Form W-8BEN · Form 8233

· Alien

Information Collection Form

· Form W-7 completed with Nonresident Alien Tax Specialist (if no social security number)

· Form W-8BEN

· Alien Information Collection Form


· Form W-8BEN

· Alien Information Collection Form



The IRS requires that special tax withholding rates be applied to all payments made to or on behalf of nonresident alien individuals. The rate of tax withholding is dependent upon the type of nonresident alien recipient and the type of income paid. The following chart sets forth the generally applicable tax withholding rates.

Employees

All Employee Classifications, Including Student Employees

Independent Contractors, Guest Speakers and Honoraria Recipients

Students

F, J, M, or Q visaholders receiving scholarship or fellowship

grants/stipends (no services required) in excess of

tuition and required fees

With Treaty

Exemption

Without Treaty

Exemption

With Treaty Exemption

Without Treaty

Exemption

With Treaty

Exemption

Without Treaty

Exemption

0%**

Withholding Rates using "Single," One Withholding Allowance, and an additional $7.60 per week*

0%**

30%

0%**

14%

* Individuals from Canada, Mexico, Japan, Korea, American Samoa, the Northern

Mariana Islands and students from India may be, in certain cases, eligible for additional withholding allowances.

** Please note that income tax treaties contain annual dollar and/or time limits for income

tax exemption. If payments to an individual meet or exceed the dollar and/or time limits, the tax treaty exemption is no longer applicable. In some cases, the exemption may be lost retroactively, thus making the individual taxable from the first payment.

TAX WITHHOLDING RATES FOR NONRESIDENT ALIENS


Is the Individual a U.S. Resident Alien or Nonresident Alien for Tax Purposes?

The Alien Information Collection Form is designed to collect the information necessary to determine the U.S. tax residency status of an individual who is not a U.S. citizen, permanent resident alien, or immigrant. The Alien Information Collection Form contains the information necessary to apply the "substantial presence test," which is the test used by the IRS to make such determinations. Completion of the Alien Information Collection Form is the only method that can be used to determine an individual's U.S. residency status. The form should be used to determine the U.S. residency status for all compensation, scholarship, fellowship, grant, and stipend recipients or consultants, independent contractors, or honoraria recipients.

An individual should complete the form using the following instructions:

1. NAME AND ADDRESS: Enter your name and U.S. home address/phone number. 2. COUNTRY OF CITIZENSHIP: Enter your country of citizenship. 3. U.S. SOCIAL SECURITY OR INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER: Enter your U.S.

social security or individual taxpayer identification number. If you are from Canada, do not enter a social security number issued by the Canadian government. If you do not have a social security number, you must apply for one immediately. To apply for a social security number, visit the nearest Social Security Administration office or call 1-800-772-1213. If you have already applied for a social security number but have not yet received the number, enter "Applied" in the box. If you are ineligible or cannot otherwise obtain a social security number, you must complete Form W-7 to obtain an individual taxpayer identification number (ITIN). A copy of Form W-7 is attached; complete only if you do not have and cannot obtain a social security number.

4. ADDRESS IN HOME COUNTRY: Enter your permanent foreign mailing address and your current e-mail address. 5. INSTITUTION DEPARTMENT: Enter the name and phone number of the UCCSN department with

which you are associated. 6. COUNTRY OF RESIDENCY: Enter your country of tax residence. 7. RELATIONSHIP WITH UCCSN: Indicate whether you are an employee, full-time student,

graduate assistant, student worker, guest speaker/consultant and/or volunteer. 8. PASSPORT/VISA NUMBER: Enter your passport and visa numbers. (Typically a red number on

the visa stamp in the passport) 9. CURRENT IMMIGRATION STATUS: Indicate the status of visa on which you are currently present

in the U.S. If you are a permanent resident alien, complete only Section E; do not complete the remaining questions on the form. Sign and date the form.

10. SPONSORING INSTITUTION: Enter the name of the institution that sponsored the issuance of your visa (for example, UCCSN).

11. ORIGINAL DATE OF ENTRY TO U.S.: Indicate the first date on which you entered the U.S. for the purpose of this visit.

12. VISA EXPIRATION: Enter the date your permission to stay in the U.S. expires (please use the date found on your Form I-20, IAP-66 or I-94).

13. PRIOR VISIT: Were you present in the U.S. prior to this particular visit? If yes, enter the date(s) on which you were present in the U.S. and the type of visa held during the visit(s).

14. ESTIMATED DATE OF DEPARTURE: Enter the date on which you plan to leave the U.S. 15. OTHER EDUCATIONAL INSTITUTIONS: If you have attended, are currently attending, and/or are

affiliated with other educational institutions in the U.S., indicate the institution(s) and period of attendance.

DETERMINING U.S. TAX RESIDENCY STATUS


Sample Form: Alien Information Collection Form (Front)


Completing the Alien Information Collection Form (Continued)

15. STEP 1 OF THE SUBSTANTIAL PRESENCE TEST: Indicate whether you are a student present in the U.S. for less than five calendar years, or a professor, research scholar, trainee, alien physician, short-term scholar, or specialist present in the U.S. for less than two calendar years. If you marked either box in Step 1 of the Substantial Presence Test, do not complete Step 2 of the Substantial Presence Test; complete only Sections E and F.

16. STEP 2 OF THE SUBSTANTIAL PRESENCE TEST: If you did not mark a box in Step 1 of the Substantial Presence Test, indicate the number of days you have been present in the U.S. during a three calendar year period by following the instructions on the form.

Current Year: Indicate the number of days present in the U.S. during the current

calendar year; 1st Preceding Year: Determine the number of days present in the U.S. during the

immediately preceding calendar year and divide that number by 3; 2nd Preceding Year: Determine the number of days present in the U.S. during the

second preceding calendar year and divide that number by 6; Total: Add the calculated numbers. If the Total is less than 183 days, you are a nonresident alien; if the Total is equal to or greater

than 183 days, you are a resident alien. 17. RESIDENCY STATUS: Indicate your residency status based upon the results of Step 1 or Step 2

of the Substantial Presence Test. 18. SIGNATURE AND DATE: Sign and date the form. Do not complete the shaded boxes on the form. For a detailed discussion of the substantial presence test, see page 12.


Sample Form: Alien Information Collection Form (Back)


The Substantial Presence Test The substantial presence test is a method

used by the IRS to determine if an individual should be taxed as a nonresident alien. This test is made each year, and in general, is a calculation of the number of days that an individual has been or will be physically present in the U.S. during a three calendar year period.

An individual is taxed in the same manner as a U.S. citizen if he or she meets the substantial presence test by being physically present in the U.S. for at least 183 days, taking into account (i) all of the days present in the U.S. during the current calendar year, (ii) one-third of the days present in the U.S. during the first preceding calendar year, and (iii) one-sixth of the days present in the U.S. during the second preceding calendar year.

The Nonresident Alien Tax Specialists will

use information provided on the Alien Information Collection Form to calculate the substantial presence test.

The "Exempt Individual" Rules Certain individuals are exempt from

counting days toward the substantial presence test. They are individuals who are present in the U.S. under the following circumstances:

A teacher, researcher or trainee who

is temporarily present in the U.S. under a J or Q visa for two calendar years or less. A student who is temporarily present in the U.S. under an F, J, M, or Q visa for five calendar years or less. A foreign government-related individual (an "A" Visaholder). The term "exempt individual" as used in connection with the substantial presence test refers only to

an individual who is "exempt" from having to count days of presence in the U.S. The term "exempt individual" does not refer to an individual who is "exempt" from paying federal income or FICA tax or filing a U.S. income tax return.

The Substantial Presence Test To determine whether the individual is a "nonresident alien," administer the substantial presence test: If the individual has been or will be in the U.S. for less than 31 days in the current calendar year, he or she is automatically considered to be a nonresident alien for tax purposes, or If the individual has been in the U.S. for 31 days or more and less than 183 days during a three year period including the current calendar year and the two immediately preceding calendar years using the following formula: All days present in U.S. during current calendar year + 1/3 of days present in U.S. during 1st preceding calendar year + 1/6 of days present in U.S. during 2nd preceding calendar year = Total number of days present in U.S. for tax purposes


Payments Made to New Employees Through the Payroll System

All new employees (full-time, part-time, or temporary) are required to complete a Form I-9 (Employment Eligibility Form) at the time of hire. It is the responsibility of the HR/Personnel or Authorized UCCSN representative and/or his or her designee to certify Form I-9 and to determine the new employee's U.S. citizen/permanent residency status by following the steps set forth in this section of this manual. How to Process a Payment Through the Payroll System Step 1 The HR/Personnel or Authorized UCCSN representative responsible for administering

and certifying Form I-9 must review the information on the form (specifically the question regarding alien work authorization) to determine whether the new employee is a U.S. citizen or permanent resident alien. Please keep in mind that all new employees are required to complete this question and provide information about their U.S. citizenship/permanent residency status on this form, regardless of whether there is reason to believe that the individual may or may not be a U.S. citizen.

Step 2 If the new employee indicates on Form I-9 that he or she is a U.S. citizen or

permanent resident alien, there is no change to current procedures.

Step 3 If the new employee indicates on Form I-9 that he or she is not a U.S. citizen or a permanent resident alien (i.e., an "other alien authorized to work until"), the HR/Personnel or Authorized UCCSN representative responsible for administering and certifying Form I-9 must request that the new employee complete an Alien Information Collection Form to determine his or her U.S. residency status for tax purposes. The new employee must also be provided with a copy of the Employee Notification Sheet and advised that this information should be reviewed and the appropriate procedures followed. (A copy of the Employee Notification Sheet is attached in the Blank Forms section of the manual). As indicated on the Employee Notification Sheet, the HR/Personnel or Authorized UCCSN representative must also notify the new employee that he or she must schedule an appointment to meet with the appropriate Nonresident Alien Tax Specialist. The new employee will be required to sign the Employee Notification Sheet to verify receipt. Potential nonresident alien employees should not complete Form W-4 as part of any employment orientation.

Step 4 The new employee must take the Alien Information Collection Form to meet with the

appropriate Nonresident Alien Tax Specialist in order to review the form, discuss the applicable tax withholding status, and complete any additional tax forms. To schedule an appointment, call the appropriate Nonresident Alien Tax Specialist at the numbers listed on the last page of this document. The new employee should bring to the appointment his or her (i) current passport (which includes the visa stamp and Form I-94) and (ii) Form IAP-66 (if J visaholder), Form I-20 (if F visaholder), or Form I-797 (if H-1B visaholder). Failure of the new employee to meet with the appropriate Nonresident Alien Tax Specialist in a timely fashion will result in tax withholding at the maximum rates; any tax withheld due to failure to complete necessary forms prior to payment cannot be refunded by UCCSN.

PAYMENTS MADE THROUGH THE PAYROLL SYSTEM


Step 5 The Nonresident Alien Tax Specialist will review the individual's tax situation to

determine whether the individual qualifies for a U.S. tax exemption under an income tax treaty and, if so, assist the individual with the completion of any and all required forms. If the individual does not qualify for an income tax treaty exemption, he or she will be required to complete Form W-4 following the special instructions shown on page 16. A Form W-4 should only be completed under the direction of the Nonresident Alien Tax Specialist; a Form W-4 completed in any manner other than that discussed on page 16 will not be processed.


How to Complete Form W-4

Special withholding tax rules apply to compensation payments made to nonresident aliens. Nonresident aliens are required to complete Form W-4 following the special guidelines discussed below. Also, no tax withholding is required to the extent that the compensation payment is exempt from income tax under either a provision of the Internal Revenue Code or an income tax treaty. Form W-4 should be completed by all nonresident alien employees with the assistance of the Nonresident Alien Tax Specialists; however, for your information, detailed instructions and a sample of the form are included in this manual. A Form W-4 completed in a manner other than that discussed below will not be processed. 1. NAME AND ADDRESS: Enter name and U.S. mailing address. 2. SOCIAL SECURITY NUMBER: Enter social security number. 3. MARITAL STATUS: Mark "Single" for marital status regardless of actual marital status. 4. NAME CHANGE: Mark the box only if the last name has changed since the individual

received his or her social security card. 5. NUMBER OF ALLOWANCES: Claim only one withholding allowance by entering a "1" on line

5, regardless of the number of actual withholding allowances. Individuals from Canada, Mexico, American Samoa and the Northern Mariana Islands are entitled to the same personal allowances as U.S. citizens. Individuals from Japan and Korea are entitled to claim one allowance for themselves, and one additional allowance for their spouse and dependents who are present with them in the U.S. Students from India are entitled to claim one additional allowance for their spouse.

6. ADDITIONAL WITHHOLDING: Nonresident aliens are required to have $16.60 per pay period (if semi-monthly) or $33.10 per pay period (if monthly) deducted in addition to the tax withheld as graduated withholding. This amount will vary depending on the period of payment. For example, if an individual is paid monthly, he or she should indicate $33.10 on this line. Students from India are not required to have the additional amount withheld and may leave this line blank.

7. EXEMPTION: A nonresident alien is not permitted to claim "Exempt" on this line; in the case of an exemption under an income tax treaty, Form 8233 (discussed on pages 28-29) should be completed in addition to Form W-4. Form W-4 should be completed in the manner outlined above and will apply at the time the treaty-based exemption no longer applies.

8. SIGNATURE: The individual must sign and date the form.

Nonresident Alien Employees Nonresident aliens who receive employee compensation are subject to graduated rates of withholding and required to complete Form W-4 as follows, regardless of their actual status: • "Single" marital status; • One withholding allowance; and • Additional withholding of $7.60/week.

FORM W-4 (EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE)


SAMPLE FORM: Form W-4


The F, J, M, and Q Visaholder Exception

A broad FICA tax exemption exists for all nonresident alien F-1, J-1, M-1, and Q-1 visaholders who are performing services to carry out the primary purpose of their visa's issuance. As previously discussed, F, J, M, and Q student visaholders are exempt from counting days of presence in the U.S. under the substantial presence test for five calendar years; J and Q professor, research scholar, trainee, alien physician, short-term scholar, or specialist visaholders are exempt from counting days for two calendar years. Once such an individual is in the U.S. long enough so as to lose his or her "exempt individual" status, the individual must begin counting days of presence in the U.S. under the substantial presence test. Once such an individual counts 183 days of U.S. presence toward the substantial presence test, he or she is considered a resident alien for the entire calendar year and is subject to FICA tax retroactively to January 1 of that calendar year. (See page 34 for more information about visa classifications.)

EXAMPLE: If an J-1 researcher arrived in the U.S. on February 1, 1998, the researcher would be able to exempt" two calendar years from counting days of presence in the U.S. (e.g., 1998 and 1999). The researcher would begin counting days of presence in the U.S. beginning on January 1, 2000, and would technically qualify as a U.S. resident for tax purposes after 183 days, on July 3, 2000; however, the researcher would be considered a resident alien retroactively to January 1, 2000, and would be subject to FICA tax as of that prior date. Therefore, UCCSN must begin withholding FICA tax on January 1, 2000, unless there is evidence that the researcher will leave the U.S. prior to July 3, 2000.

In addition, in order to qualify for the FICA tax exemption, the nonresident alien's work must be "performed to carry out the purpose specified in" the F, J, M, and Q visa. The individual will typically satisfy this requirement by being the primary visaholder (the “-1" visaholder); however, the spouse/dependents (the "-2" visaholders) will not meet this requirement because their employment does not "carry out the purpose" of the F-2, J-2, M-2, or Q-2 visa. Therefore, the "-2" visaholders are not eligible for the FICA tax exception.

All FICA tax exemptions will be determined and monitored by the Nonresident Alien Tax Specialists based upon information provided by the individual on the Alien Information Collection Form and the individual's visa documentation. The individual must meet all three requirements as discussed above in order to qualify for the exemption. If the individual's visa expires, documentation of a visa extension must be provided to the Nonresident Alien Tax Specialists; if the necessary documentation is not provided, the FICA exemption will no longer apply.

FICA Exception for F, J, M and Q Visaholders An individual can be exempt from FICA tax withholding if he or she meets all of the following criteria: 1. a nonresident alien, and 2. present in the U.S. under an F-1, J-1, M-1, or Q-1 category visa, and 3. performing services in accordance

with the primary purpose of the visa's issuance (i.e., the primary holder of the visa, the “-1" visaholder.)

FICA TAX WITHHOLDING


UCCSN must determine the U.S. citizenship status of all payees. Therefore, the question on the Independent Contractor Agreement regarding U.S. citizenship must be answered for all payments made to individuals for independent personal services. In addition, UCCSN will modify the Payment Voucher, Purchase Order, Request for Check, or other payment request form to contain a similar question regarding U.S. citizenship. Until such time as the forms are modified, departments must attach a sticker that contains the question to the face of the payment request form (the pre-printed stickers may be obtained from the Nonresident Alien Tax Specialists). If the question is not answered on the Independent Contractor Agreement, or the sticker not attached and/or the question not answered on the remaining payment request forms, the payment will not be processed and will be returned to the requesting department for completion. When requesting a payment through Accounts Payable/Disbursements, it is the responsibility of the individual who prepares the Independent Contractor Agreement, Payment Voucher, Purchase Order, or Request for Check to ensure that the payee has been asked about his or her U.S. citizenship/permanent residency status. Such a determination must be made by asking each payee about his or her U.S. citizenship/permanent residency status, regardless of whether there is reason to believe that the individual may or may not be a U.S. citizen. If the payee is a third party being paid on the behalf of another individual, the question regarding U.S. citizenship/permanent residency status applies to that of the true beneficiary of the income, not the check payee. Please note that sufficient time should be allowed for payment processing, usually 12-15 days. If a payee is a B visaholder receiving an academic honorarium, the payee must also complete

“STATEMENT REGARDING ACADEMIC HONORARIA PAYMENTS” If the steps set forth below are not followed by the individual completing the Independent Contractor Agreement, Payment Voucher, Purchase Order, or Request for Check, the payment will not be processed. Also, if the necessary forms are not completed by the payee or the true beneficiary and attached to the Independent Contractor Agreement, Payment Voucher, Purchase Order, or Request for Check, the maximum rate of tax will be withheld from the payment. Any federal tax withheld due to failure to provide the required information or forms cannot, by IRS regulation, be refunded by UCCSN. To assist departments in distributing information and forms to foreign guest speakers/consultants affected by these new procedures, a Foreign Guest Speaker or Consultant Information Packet has been developed for distribution to the individual prior to arrival at UCCSN. The packet is available from the Nonresident Alien Tax Specialists and may be copied by departments for distribution via mail, fax, express delivery, etc. All of the forms discussed in the steps below are included in the packet, as well as instructions for the forms’ completion.

PAYMENTS MADE THROUGH ACCOUNTS PAYABLE/DISBURSEMENTS


How to Process a Payment Using an Independent Contractor Agreement, Payment Voucher, Purchase Order, Request for Check, or Other Payment Request Form Step 1 The individual who prepares a Independent Contractor Agreement, Payment Voucher,

Purchase Order, Request for Check, or other payment request form is responsible for determining whether the payee or the true beneficiary of the income is a U.S. citizen or permanent resident alien. The U.S. citizenship status question on the Independent Contractor Agreement must be completed or a sticker containing the question must be attached and completed for the Payment Voucher, Purchase Order, Request for Check, or other payment request form. Failure by the requesting department to complete the U.S. citizenship status question will result in the return of the Independent Contractor Agreement, Payment Voucher, Purchase Order, Request for Check, or other payment request form to the requesting department. The department should provide the payee with a Foreign Guest Speaker or Consultant Information Packet if applicable.

Step 2 If the payment is made to or on behalf of a U.S. citizen or permanent resident alien

(green-card holder), there is no change to current procedures other than indicating U.S. citizenship status on the Independent Contractor Agreement, Payment Voucher, Purchase Order, Request for Check, or other payment request form. These payment request forms containing the appropriate attachments and supporting documentation, should be forwarded to Accounts Payable for payment processing.

Step 3 If the payment is made to or on behalf of a non-U.S. citizen/non-permanent resident

alien, the payee or the beneficiary of the income must complete an Alien Information Collection Form to determine his or her residency status for U.S. tax purposes. Copies of the visitor’s immigration information as evidenced by visa, Form I-94 and any other documents must be attached.

Step 4 All independent contractors, guest speakers, consultants and/or honoraria recipients

who are nonresident aliens must complete a Form W-8BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding, (Form W-8BEN and instructions for the form’s completion are found on pages 26-27.) Please note that Form W-9, Request for Taxpayer Identification Number and Certification, should be completed by U.S. citizens or permanent resident aliens, not nonresident aliens.

Form W-8BEN was recently modified and is now used for two purposes: Form W-8BEN is (i) completed by nonresident alien independent contractors,

consultants, guest speakers, and honoraria recipients to establish foreign status, and (ii) used to claim an income tax treaty exemption for certain types of non-service income, including scholarships, fellowships, stipends, dividends, interests, and royalties.

Note: A B visaholder receiving academic honorarium must also complete

Statement Regarding Academic Honoraria Payments


Step 5 If the payment is made to or on behalf of a nonresident alien and the individual is from a country with which the U.S. maintains an income tax treaty (see page 25), he or she must complete a Form 8233 and/or Form W-8BEN to claim an exemption from tax withholding (Form 8233 and instructions for the form's completion are found on pages 28-29; Form W-8BEN and instructions for the form's completion are found on pages 26-27); if the individual does not submit a properly completed Form 8233 and/or Form W-8BEN, tax withholding at a rate of 30 percent will be deducted from the payment. If the individual is not from a country with which the U.S. maintains an income tax treaty, tax withholding of 30 percent will be deducted from the payment.

Step 6 All individuals to whom UCCSN makes payments must have either a social security or

individual taxpayer identification number (“ITIN”). To apply to an ITIN, an individual must complete and submit Form W-7 in person with the Nonresident Alien Tax Specialist.

Step 7 If the payment is made to or on behalf of a non-U.S. citizen/non-permanent resident

alien, all required forms and supporting documentation must be attached to the payment request and be forwarded to the appropriate Nonresident Alien Tax Specialist.

Step 8 The Nonresident Alien Tax Specialists will review the payment request and any

attached forms to determine the individual's U.S. tax status and whether the individual qualifies for a tax exemption under an income tax treaty. Based upon the information and forms provided, the Nonresident Alien Tax Specialists will calculate and deduct any necessary tax withholding from the payment. The payment will then be forwarded to Accounts Payable/Disbursement for processing.

If the department wishes to pay any applicable tax on behalf of the individual and the

appropriate funding is available, the department should write “Gross-Up” on the top of the payment request form or otherwise contact the Nonresident Alien Tax Specialist to do so. The term “gross-up” indicates that the payment will be increased to include any amount of additional tax due; “grossing-up” a payment is necessary when UCCSN chooses to pay tax on behalf on an individual because the additional tax is considered additional taxable income. Only if the department writes “Gross-Up” on the top of the payment request form will the Nonresident Alien Tax Specialist calculate the appropriate additional amount of additional tax to be deducted from the department’s budget and code the payment request form accordingly. If the department does not wish to pay any applicable tax on behalf of the individual, such tax will be deducted directly from the payment.


Payments Made to a Student Through A Student's Account

All payments credited to a student's account will be reviewed by UCCSN’s Nonresident Alien Tax Specialists for possible tax withholding and reporting liability. The department actually granting the scholarship or fellowship is not required to complete any additional forms; however, the Office of International Students and Scholars or the International Student Services Office will provide the student with an Alien Information Collection Form. All scholarship and fellowship payments made to a nonresident alien student through the student's account must be reported to the IRS; however, only a portion (if any) of the payment may be subject to U.S. tax. Amounts which are restricted to the payment of (i) tuition and fees required for enrollment, and (ii) fees, books, supplies, and equipment required for courses of instruction are not subject to U.S. taxation for any student, regardless of whether the student is a U.S. citizen, resident alien or nonresident alien. Amounts that do not qualify under these two categories are subject to U.S. taxation. While the IRS does not require UCCSN to withhold tax on taxable scholarship/fellowship payments made to U.S. citizens and permanent residents, tax must be withheld on such payments made to nonresident aliens. Therefore, when awarding a scholarship or fellowship to a nonresident alien student by crediting the student's account, it is the responsibility of the awarding department to notify the student of a possible tax liability associated with the payment prior to his or her arrival in the U.S. The "U.S. Tax Information for Nonresident Alien Students" letter should be provided to the student at the time the scholarship or fellowship is granted. (The letter is included in the Blank Forms section of this manual. The letter may be copied and distributed by departments). Upon arrival in the U.S., a foreign student should contact the Office of International Students and Scholars or the International Student Services Office to complete an Alien Information Collection Form and provide other information. Foreign students who do not complete the required forms will be taxed at the maximum rates of tax withholding until the forms are completed and all necessary information provided. The Nonresident Alien Tax Specialist will obtain information from the Student Information System to identify potential nonresident alien students receiving scholarship or fellowship payments and will calculate any applicable tax. Students who receive scholarships or fellowships that are subject, in whole or in part, to U.S. tax will be notified by the Nonresident Alien Tax Specialists that any applicable tax withholding has been charged to his or her student account. Students who receive fellowships for which no services are required and paid through the accounts payable system should follow the directions discussed under Payments Made Through Accounts Payable/Disbursements.

PAYMENTS CREDITED TO A STUDENT’S ACCOUNT


An individual may be eligible to claim an exemption from tax withholding if he or she qualifies for an income tax treaty exemption. An income tax treaty is an agreement between the U.S. and a foreign country that is intended to alleviate double taxation. Income tax treaties contain various provisions designed to promote cross-cultural education and exchange by allowing students, teachers, and researchers of one country to perform certain related activities in the other country and receive an exemption from tax. These tax treaty exemptions are usually only valid for a limited time period and/or for a specified dollar amount. An individual must meet the qualifications of a particular tax treaty in order to claim an exemption and must complete a form requesting the exemption. The Nonresident Alien Tax Specialists will review the information collected by the department representatives to determine whether the individual qualifies for a tax treaty exemption. Failure to collect all necessary information may result in UCCSN incorrectly deducting tax from payments otherwise exempt or excluded from taxation.

How Will an Income Tax Treaty Benefit an Individual?

Income tax treaties contain articles which address certain categories of income and different types of individuals; typically, tax treaties contain articles which relate to students, trainees, teachers, researchers, as well as articles that apply to individuals receiving income in the U.S. as employees, independent contractors and honoraria recipients. If an individual qualifies for a tax treaty exemption, the exemption can be claimed at the time of payment by asking the employer or payor not to withhold taxes from the payment and completing all required forms; please note that sufficient time should be allowed for payment processing, usually 12-15 days. In addition, the exemption can be claimed by the individual when he or she files a U.S. income tax return instead of with UCCSN at the time of payment. Please note that failure by the individual to request a tax withholding exemption will not affect the individual's ability to later claim a tax treaty exemption when completing his or her U.S. income tax return. Income from Personal Services Some tax treaties contain a limited exemption for personal services income earned by students and trainees while in the U.S., but there is typically an annual maximum dollar amount and/or a time limit of presence in the U.S. for which the exemption can be claimed.

Example: Article 21 of the U.S. - France income tax treaty allows an exemption of $5,000 per calendar year for personal services income earned by a student for a period of five calendar years from the date of the student's arrival in the U.S. Example: Article 19 of the U.S. - China income tax treaty allows an unlimited exemption from tax on compensation paid to teachers and researchers for a period of three years. Scholarship and Fellowship Grants/Stipends (no services required) Many U.S. tax treaties contain a "Student" article that exempts scholarship and fellowship grants or stipends received by an individual who is in the U.S. (i) studying at a U.S. educational institution, (ii) training to pursue a professional specialty, or (iii) studying or doing research under a grant from a governmental, charitable or educational organization.

INCOME TAX TREATIES


U.S. Income Tax Treaties Currently in Force Each income tax treaty is unique and may not contain the same exemption provisions as another treaty. The mere existence of an income tax treaty between the U.S. and the individual's home country does not mean that an individual will automatically be exempt from tax withholding; the individual must meet all of the qualifications as set forth in the treaty and must complete and submit all required tax treaty exemption forms. A detailed discussion of the forms required for exemption under an income tax treaty and instructions for completion begins on page 26. The U.S. currently maintains income tax treaties with the following countries: U.S. Income Tax Treaties Currently in Force (as of September, 2000)

Armenia* Australia Austria Azerbaijan* Barbados Belgium Belarus* Canada China ( People's Republic) Cyprus Czech Republic Denmark Estonia Egypt Finland France Georgia* Germany Greece Hungary Iceland

India Indonesia Ireland Israel Italy Jamaica Japan Kazakhstan Korea Kyrgystan* Latvia Lithuania Luxembourg Mexico Moldova* Morocco The Netherlands New Zealand Norway Pakistan Philippines

Poland Portugal Romania Russia Slovak Republic Slovenia (as of 1/1/02)South Africa Spain Sweden Switzerland Tajikistan* Thailand Trinidad & Tobago Tunisia Turkey Turkmenistan* Former USSR* Ukraine (as of 1/1/01)* United Kingdom Uzbekistan* Venezuela

*The former US-USSR income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgystan, Moldova, Tajikistan, Turkmenistan, Ukraine (through 12/31/00) and Uzbekistan. It does not apply to Kazakhstan or Russia.


If an individual qualifies for a tax treaty exemption, UCCSN may exempt the individual from U.S. tax withholding, but only if the individual (i) completes either Form W-8BEN or Form 8233 (discussed below), and (ii) has, or has applied for, a U.S.-issued social security or individual taxpayer identification number (see the discussion regarding this issue on page 30). If the required exemption form is not completed or the individual does not have or has not yet applied for a social security or individual taxpayer identification number, UCCSN is required to calculate and deduct the tax even though the individual may otherwise qualify for the tax treaty exemption. The form used to claim the tax withholding exemption is determined by the type of income received; individuals who receive several types of income may be required to file different forms.

Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding) Form W-8BEN is used to claim a tax treaty exemption for royalties, scholarships, fellowships, grants and stipends that do not require the performance of a service. Unlike Form 8233, which is valid for only one year, Form W-8BEN is valid for a period of three calendar years if the individual provides his or her social security number or ITIN. If no social security number or ITIN is provided, the form is valid for one calendar year. UCCSN is required to collect Form W-8BEN prior to making the first payment to the individual for which he or she is claiming a tax treaty exemption.

How to Complete Form W-8BEN

1. NAME OF INDIVIDUAL: Enter full name. 2. COUNTRY OF INCORPORATION: Leave Blank. 3. TYPE OF BENEFICIAL OWNER: Mark the box “Individual.” 4. PERMANENT RESIDENCE ADDRESS: Enter the address in the country of residence. 5. MAILING ADDRESS: Enter the mailing address in the U.S. (if any). 6. U.S. TAXPAYER IDENTIFICATION NUMBER: Enter social security number or individual

taxpayer identification number. Place an “X” in the SSN or ITIN box. If the individual is from Canada, do not enter a social security number issued by the Canadian government. If the individual does not have or is ineligible to receive a U.S. social security number, he or she must apply for an ITIN using Form W-7.

7. FOREIGN TAX IDENTIFYING NUMBER: Enter a foreign tax identifying number, if any; otherwise, leave blank.

8. ACCOUNT NUMBER: Leave blank. 9a. CLAIM OF TAX TREATY BENEFITS: Select box “a” if the individual is claiming an income

tax treaty reduction or exemption for a scholarship, fellowship, stipend, or royalty. Enter the country with which the individual is claiming an income tax treaty exemption. Leave this question blank if the individual is an independent contractor, consultant, guest speaker, or honoraria recipient; such individuals must also complete Form 8233 if to claim a tax treaty exemption for consultant fees, guest speaker fees, and honoraria.

10. SPECIAL RATES AND CONDITIONS: Leave Blank, the Nonresident Alien Tax Specialist will complete this question.

11. NOTIONAL PRINCIPAL CONTRACTS: Leave Blank. 12. CERTIFICATION: Sign and date the form.

FORMS REQUIRED FOR EXEMPTION UNDER AN INCOME TAX TREATY


Sample Form: W-8BEN - Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding


Form 8233 (Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual)

Form 8233 is used to claim a tax treaty-based exemption from federal tax withholding on

income received for personal services (i.e., wages, salary, consultant fees, or honoraria). Form 8233 must be filed by all individuals who wish to claim a tax treaty exemption for services performed.

Form 8233 is valid only for the calendar year in which it is filed; the form must be

re-filed for each year that the exemption is claimed. The exemption from withholding becomes effective for payments made to an individual 10 days after the date on which the Nonresident Alien Tax Specialists file the Form 8233 with the IRS.

Employees who claim a tax treaty exemption for compensation income are required to

provide an additional statement detailing the specifics of the exemption claimed; there is no additional statement required for non-employees (i.e., consultants and honoraria recipients). How to Complete Form 8233

1. Name and Address: Enter full name and U.S. or current address.

2. Taxpayer Identification Number: Enter social security or individual taxpayer identification number. If the individual does not have or is ineligible to receive a U.S. social security number, he or she must apply for an individual taxpayer identification number using

Form W-7 before applying for an exemption from tax based on a tax treaty. 3. U.S. Visa Number: Enter U.S. visa type and number (typically the red number in the

lower right corner of the visa stamp in the individual’s passport). 4. Country and Passport Number: Enter country issuing passport and passport number. 5. Foreign Address: Enter permanent address in home country. 6. Description of Services: Place an “X” in the box corresponding to the primary

purpose of visit (if the individual is a visitor on a J-1 visa, refer to question 4 of Form IAP-66).

7. Compensation: Describe the services provided to UCCSN and enter the approximate dollar amount expected to be paid for these services during this calendar year.

8. Tax Treaty and Provision Number: Indicate the income tax treaty under which the exemption from federal tax withholding is claimed; the Nonresident Alien Tax Specialists will enter the provision or article number of the applicable tax treaty.

9. Country of Residence: Enter country of residence for tax purposes. 10. Personal Exemptions: Leave blank or enter “1”. 11. Days of Presence: Enter the approximate number of days the individual will be

performing or performed services in the U.S. 12. Signature: The individual should sign and date the form. 13. Withholding Agent Certification: The appropriate Nonresident Alien Tax Specialist

will complete, sign and date this section of the form.


Sample Form: 8233 - Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual


All individuals are now required to have a social security or individual taxpayer identification number. If the individual is eligible to work in the U.S., he or she must obtain a U.S. social security number. UCCSN makes payments to individuals who are ineligible to obtain a social security number, but who, nonetheless, must obtain an identifying number, generally for the purposes of reporting payments and filing U.S. tax returns. Such individuals include, but are not limited to, nonresident aliens and resident aliens who are not authorized to work in the U.S., but who receive payments from UCCSN (e.g., fellows who receive grants and stipends, royalty recipients, and consultants and guest speakers who receive honoraria and travel reimbursements). Individuals who are unable to obtain a social security number must apply for an individual taxpayer identification number (“ITIN”). To apply for an ITIN, the individual must complete and submit Form W-7 to the IRS or a certified acceptance agent. To assist individuals in obtaining an ITIN, UCCSN has executed an acceptance agent agreement with the IRS that allows the Nonresident Alien Tax Specialists and certain other individuals to serve as a “certifying acceptance agent.” This agreement will facilitate the application for and issuance of an ITIN to affected individuals. A list of UCCSN certifying acceptance agents is located on the last page of this manual. UCCSN will not make payments to an individual who fails to provide a valid social security number or apply for an ITIN. An income tax treaty exemption will not be allowed to an individual who fails to provide a valid social security number or apply for an ITIN. Form W-7 (Application for IRS Individual Taxpayer Identification Number)

Form W-7 may be submitted to most IRS offices and certain U.S. consular offices abroad. In addition, an individual may also submit the form, in person, to the Nonresident Alien Tax Specialists. Each nonresident alien individual applying for an ITIN must provide documentation that evidences the individual’s alien status and identity. A list of acceptable documents supporting the individual’s status and identity is located on page 32 of this manual.

How to Complete Form W-7

Reason for filing: Mark the appropriate box; however, most individuals will qualify to mark box “a”.

1. Name: Enter name. 2. Address of Tax Residence: Enter permanent foreign address. 3. Current Mailing Address: Enter U.S. or current mailing address. 4. Birth Information: Enter date and place of birth. 5. Sex: Indicate whether male or female.

6. Family Information: Enter mother’s and father’s names. 7. Other Information: Enter country of citizenship, foreign tax identification number (if

applicable), visa information, identifying document information, and previously assigned U.S. identification number information.

8. Signature and Date: The nonresident alien should sign and date the form.

The certifying acceptance agent should sign and date the form.

SOCIAL SECURITY AND INDIVIDUAL TAXPAYER IDENTIFICATION NUMBERS (ITINS)


SAMPLE FORM: W-7 - Application for IRS Individual Taxpayer Identification Number


Acceptable Documents and Appropriate Codes for Form W-7 CODE = TYPE OF DOCUMENTATION 01 = Passport 02 = National Identity Card 03 = I-94, Non-immigrant Arrival/Departure Record 04 = I-20 ID, Certificate of Eligibility for Non-immigrant Student Status 05 = I-95, Crewman Landing Permit and ID Card 06 = I-184, Alien Crewman Landing Permit and ID Card 07 = I-185, Nonresident Alien Canadian Border Crossing Card 08 = I-186, Nonresident Alien Mexican Border Crossing Card 09 = I-444, Mexican Border Visitors Permit 10 = I-586, Nonresident Alien Border Crossing Card 11 = MICA (Mexican Border Crossing Card) 12 = Marriage Certificate 13 = Divorce Certificate 14 = Adoption Certificate 15 = Military Record 16 = Driver’s License 17 = Civil Birth Certificate 18 = Religious Birth Certificate 19 = Illegal Alien/Undocumented Alien 20 = Medical Records (primarily dependents) 21 = Drivers License (foreign) 22 = State Identification Card (U.S.) 23 = Voter’s Registration Card (foreign only) 24 = Military Identification Card 25 = Military Registration Card (foreign only) 26 = School Photo ID 27 = School Records 28 = Foreign Identification Card 29 = FM-13 30 = Social Security Administration Denial Letter 31 = Copies of INS Application for Residency 32 = Visa 33 = Other


Because many terms used in the discussion of nonresident alien taxation may be confusing, please review the following definitions when using this manual.

Calendar Year: For U.S. tax purposes, a person is considered to be in the U.S. for a "calendar year" if he or she is present during one or more days between the period from January 1-December 31. For example, if an individual is present in the U.S. from December 15-31, he or she is present in the U.S. for one calendar year, even though he or she is here for only 17 days. Form I-94/I-94W: A Form I-94/I-94W is an Arrival/Departure card (the small white or green card stapled in the front of the passport). The date written on this card is the date on which the individual's permission to stay in the U.S. expires. Nonresident Alien: The U.S. tax residency status of a non-U.S. citizen who is temporarily present in the U.S. Nonresident aliens are required to pay taxes only on their income from U.S. sources. Original Date of Entry to the U.S.: An individual may enter or leave the U.S. several times during the period of his or her U.S. visit (for vacation, holidays, etc.) The original date of entry in the U.S. is the first date that he or she arrived in the U.S. before beginning his or her study, research, consulting, etc. Permanent Resident Alien: An individual granted lawful U.S. permanent residence status. Permanent resident aliens (often referred to as "green-card holders") are taxed in the same manner as U.S. citizens. Resident Alien: The U.S. tax residency status of an individual who has been present in the U.S. for a period of time long enough to meet the substantial presence test (defined below). Resident aliens are taxed on their worldwide income and in the same manner as U.S. citizens. Substantial Presence Test: A test used to determine an individual's U.S. residency status for tax purposes. It involves a calculation of the number of days that an individual has been present in the U.S. over a period of three calendar years. Tax Treaty: The U.S. maintains income tax treaties or agreements with approximately 50 countries in an effort to reduce or eliminate double taxation. U.S. Residency Status For Tax Purposes: U.S. tax is imposed based upon an individual's U.S. residency status for tax purposes; this status is not associated with the individual's immigration or visa status. A non-U.S. citizen's residency status is either a resident alien or nonresident alien. A resident alien is taxed on worldwide income in the same manner as a U.S. citizen; a nonresident alien is taxed only on income from U.S. sources. Visa Status: "Visa status" refers to the category of visa that a non-U.S. citizen holds. The "visa status" is marked on visa stamp or sticker in the individual's passport. For more information regarding the appropriate visa status needed for a particular individual, see the visa chart on the following page.

D E F I N I T I O N S


V I S A

C L A S S I F I C A T I O N S

A-1, A-2 Diplomats and foreign government officials and their dependents. Some dependents are granted work authorization.

B-1 Business visitors. No work authorization. Eligible to receive only reimbursement for travel expenses and per diem. May not receive consulting fees; however, may receive an academic honorarium.

B-2 Visitors for pleasure. No work authorization. Eligible to receive only reimbursement for travel expenses and per diem. May not receive consulting fees; however, may receive an academic honorarium.

C-1 Transit visa. No work authorization D-1 Foreign crewmen. Work authorized for sponsoring employer. E-1 Treaty trader. Work authorized for sponsoring employer. E-2 Treaty investor. Work authorized for sponsoring employer. F-1 Students. Work authorized for host institution under very limited

conditions. F-2 Spouse and dependents of students. No work authorization. G-1, G-2 Employees of international organizations. Some G-3, G-4 dependents are granted work authorization. H-1B Professionals. Work authorized for sponsoring employer. H-2A Temporary Agricultural Workers. Work authorized for sponsoring

employer. H-2B Temporary workers. Work authorized for sponsoring employer. H-3 Trainee. Work authorized for sponsoring employer. H-4 Dependents of H visaholders. No work authorization. I-1 Foreign Journalists. Work authorized for sponsoring employer.

Dependents are not work authorized. J-1 Exchange Visitors including students, scholars, teachers and

researchers. Work authorized under certain conditions. J-2 Spouse and dependents. Work authorized under certain conditions. K-1 Fiancee of U.S. citizen. Work authorized. L-1,A,B Intra-company executive, managerial, or specialized-knowledge

transferee. Work authorized for sponsoring employer. L-2 Dependents. No work authorization. M-1 Vocational student. Work authorized under certain conditions. M-2 Dependents. No work authorization. O-1 Individual of Extraordinary Ability in the sciences, education, business,

athletics or the arts. Work authorized for sponsoring employer. O-2 Accompanying workers. Work authorized for sponsoring employer. O-3 Dependents. No work authorization. P-1 Internationally known athletes and entertainment groups. Work

authorized for sponsoring employer. P-2 Performing artists under a reciprocal exchange program. Work

authorized for sponsoring employer. P-3 Culturally unique entertainers. Work authorized. P-4 Dependents. No work authorization. Q-1 International Cultural Exchange. Work authorized for sponsoring

employer. R-1 Religious Workers. Work authorized for sponsoring employer. TN "Trade NAFTA" (Canadians only) Supersedes "TC" designation. Work

authorized for specified employer only. WB Waiver of visa for business. No work authorization. Eligible to receive

only reimbursement for travel expenses and per diem; however, may in some limited cases receive an academic honorarium.

WT Waiver of visa for tourism. No work authorization. Eligible to receive only reimbursement for travel expenses and per diem; however, may in some limited cases receive an academic honorarium.

November 1, 2000 Payments Made to Nonresident Aliens Page 35

Alien Information Collection Form Form W-7 Form W-8BEN Form 8233 U.S. Tax Information for Nonresident Alien Students U.S. Tax Information for Nonresident Alien Guest Speakers Employee Notification Sheet Statement Regarding Academic Honoraria Payments

BLANK FORMS

THIS FORM IS FOR THE EXCLUSIVE USE OF THE UNIVERSITY AND COMMUNITY COLLEGE SYSTEM OF NEVADA AND MAY NOT BE DISCLOSED OR DISTRIBUTED TO OUTSIDE PARTIES

University And Community College System Of Nevada

Alien Information Collection Form

The information requested below is strictly confidential and will be used for tax withholding and reporting purposes only. This information will allow the University and Community College System of Nevada (“UCCSN”) to determine your U.S. tax residency status for tax purposes and is not associated with immigration or visa classification. All questions regarding IRS reporting and withholding rules and completion of this form should be directed to the Nonresident Alien Tax Specialist at (702) 895-0872. PLEASE COMPLETE ALL APPLICABLE QUESTIONS UNLV

SECTION A – PERSONAL INFORMATION

NAME (Last or Family) First or Personal Middle

E-MAIL ADDRESS

U.S. SOCIAL SECURITY/INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER

U.S. ADDRESS (Street)

ADDRESS IN HOME COUNTRY (Street)

CITY STATE ZIP CODE

CITY COUNTRY POSTAL CODE

HOME PHONE INSTITUTION DEPT WORK PHONE

COUNTRY OF CITZENSHIP COUNTRY OF RESIDENCY

What is your relationship with the UCCSN? (check all that apply) !!!! Employee !!!! Full-Time Student !!!! Student Worker !!!! Graduate Assistant

!!!! Guest Speaker !!!! Consultant/Independent Contractor !!!! Volunteer

PASSPORT NUMBER VISA NUMBER (see definitions)

SECTION B – DEFINITIONS

Because some of the terms on this form may be confusing, before you begin to complete the questions below, please read the following definitions:

CALENDAR YEAR: For U.S. tax purposes, a person is considered to be in the U.S. for a “calendar year” if he or she is present during one or more days between the period of January 1 – December 31. For example, if you are present in the U.S. from December 15-31, you are in the U.S. for one full calendar year, even though you are only present for 17 days. ORIGINAL DATE OF ENTRY TO THE U.S.: You may enter and leave the U.S. many times during the period of your study or research in the U.S. (for vacation, holidays or summer break.) The original date of entry to the U.S. in your current visa status is the first date that you arrived in the U.S. to begin your study, teaching, research, etc., not the last date that you entered the U.S. VISA STATUS: when completing this form, all questions concerning “visa status” refer to the category of visa that you currently hold. Your “visa status” is marked on the visa stamp/sticker in your passport and/or on your Form I-94 (see below). For example, if you are a student, your visa status may be F-1 or J-1. FORM I-20: Form I-20 is a white form that is sent to all F-1 students by the UCCSN or other sponsoring organization; it lists the details of your program of study. FORM IAP-66: Form IAP-66 is a pink form that is given to all J-1 visaholders by the UCCSN; it lists the details of your program. There are several categories of J-1 visas; the category of your J-1 visa is stated in section 4 of the Form IAP-66. For example, section 4 of the Form IA-66 will state whether you are a J-1 student, J-1 professor, J-1 research scholar, etc. FORM I-94: Form I-94 is your Arrival/Departure card (the small white card stapled in your passport). The date written on this card is the date on which your permission to stay in the U.S. expires; if “D/S” is written on your card, use the expiration or completion date found on your Form I-20 or IAP-66. VISA NUMBER: The number found in the lower right corner of the visa stamp/sticker in your passport, usually written in red.

SECTION C – CURRENT IMMIGRATION STATUS

Original Date of entry to U.S. on current visa status:

When does your permission to stay in the U.S. expire?

My current visa status is: (mark only one box) *

! Lawful Permanent Resident/Immigrant (Complete Sections E and F; do not complete Sections C or D)

! F-1 Student ! J-1 Student ! J-1 Professor, Research Scholar, Trainee, Alien Physician,

Specialist or Short Term Scholar ! H-1B Employee ! B-1 Visitor for Business ! B-2 Visitor for Tourism ! Visa Waiver for Business ! Visa Waiver for Tourism ! TN Trade NAFTA ! Other: ____________________________________________

*Provide copies of passport, visa, I-94 and any other documents with this form

Have you been in the U.S. prior to your current visit to the UCCSN? !!!! Yes !!!! No If yes, provide details below: From _______________ To _______________ / Visa __________ From _______________ To _______________ / Visa __________ From _______________ To _______________ / Visa __________ From _______________ To _______________ / Visa __________

Institution sponsoring your visa:

Estimated date of departure from the U.S.:

Have you attended and/or are you attending another U.S. educational institution? !!!! Yes !!!! No If yes, provide the following information:

Name of Institution(s): Period(s) of Attendance:

THIS FORM IS FOR THE EXCLUSIVE USE OF THE UNIVERSITY AND COMMUNITY COLLEGE SYSTEM OF NEVADA AND MAY NOT BE DISCLOSED OR DISTRIBUTED TO OUTSIDE PARTIES

SECTION D – RESIDENT ALIEN/NONRESIDENT ALIEN DETERMINATION

STEP 1

! I am a STUDENT, or a dependent of a student, on an F or J visa AND I have been in the U.S. as a student or dependent of a

student for a total of five or fewer calendar years.

! I am a PROFESSOR, RESEARCH SCHOLAR, TRAINEE, ALIEN PHYSICIAN, SPECIALIST OR SHORT TERM SCHOLAR, or the dependent of such individual on a J visa AND I have been in the U.S. as such for a total of two or fewer of the past six calendar years.

If you marked either box you are a NONRESIDENT ALIEN for tax purposes. Go to Section E, do not complete Step 2.

If you did not mark either box above, complete STEP 2.

STEP 2

Step 2 involves a calculation of the number of days that you have been physically present in the U.S. For purposes of this calculation, DO NOT include in your calculation any days that you are or were present in the U.S. as:

• A student, or dependent of a student, on an F or J visa (during the first five calendar years you are/were present in the U.S.)

• A Professor, Research Scholar, Trainee, Alien Physician, Specialist or Short Term Scholar on a J visa, or the dependent of such individual on a J visa (during the first two calendar years of the past six calendar years you are/were present in the U.S.)

Example: if you arrived in the U.S. for the first time on August 15, 1999, as a J-1 Research Scholar and you have been in the U.S. since that date, do not include in your calculation the days that you are or were present in the U.S. for the first two calendar years (1999 and 2000). For this example, you would begin to count the number of days present in the U.S. from January 1, 2001. Example: if you arrived in the U.S. for the first time on September 1, 1997 as an F-1 student and you have been in the U.S. since that date, do not include in your calculation the days that you are or were present in the U.S. for the first five calendar years (1997, 1998, 1999, 2000 and 2001). For this example, you would begin to count the number of days present in the U.S. beginning on January 1, 2002. Note: If you have no days to include in your calculations, enter a “0” (zero) on the line for “Number of Days in the U.S.” Number of Calculation for Year Days in U.S. Substantial Presence Current Year __________ __________ X 1 = ____________________ 1st Preceding Year __________ __________ X 1/3 = ____________________ 2nd Preceding Year __________ __________ X 1/6 = ____________________ TOTAL ____________________

If the Total is less than 183; you are a NONRESIDENT ALIEN for tax purposes. If the Total is equal to or greater than 183; you are a RESIDENT ALIEN for tax purposes.

SECTION E – SUMMARY OF RESIDENCY STATUS FOR U.S. TAX PURPOSES

! I certify that I am a lawful PERMANENT RESIDENT or IMMIGRANT ALIEN. Please return this form to the UCCSN official who requested this

information. ! I certify that I am a RESIDENT ALIEN for tax purposes based on the results of the substantial presence test completed in Section D, Step 2. Please

return this form to the UCCSN official who requested this information. ! I certify that I am a NONRESIDENT ALIEN for tax purposes based on the results of the substantial presence test completed in Section D, Step 1

and/or Step 2. Failure to complete any required additional forms will result in the automatic withholding of tax at the maximum rates.

SECTION F – CERTIFICATION

I hereby certify that the information provided above is true and correct. If I receive an extension of my visa status or if my visa/immigration status changes, I will notify the Nonresident Alien Tax Specialist at (702) 895-0872.

SIGNATURE DATE

FOR INTERNAL USE ONLY

Residency Status

RS Change Date

Tax Rate

Treaty Exp Date

Dollar Limit

FICA Exp Date

Review Date/App

Form W-7(Rev. October 1999)

Department of the TreasuryInternal Revenue Service

Application for IRS IndividualTaxpayer Identification Number

� For use by individuals who are NOT U.S. citizens, nationals, or permanent residents.

OMB No. 1545-1483

● This number is for tax purposes only. Do not submit this form if you have, or are eligible toobtain, a U.S. social secur ity number (SSN).

Before you begin:

● Receipt of an IRS individual taxpayer identification number (ITIN) creates no inference regardingyour immigration status or your r ight to work in the United States.● Receipt of an ITIN does not make you eligible to claim the earned income credit (EIC).

1 Name1a Last name (surname or family name) First name Middle name

Name at birth ifdifferent �

1b Last name (surname or family name) First name Middle name

2 Permanentresidenceaddress, if any

Street address, apartment number, or rural route number. Do not use a P.O. box number.

City or town, state or province, and country. Include ZIP code or postal code where appropriate.

3 Mailing address

(if different fromabove)

Street address, apartment number, P.O. box number, or rural route number.

City or town, state or province, and country. Include ZIP code or postal code where appropriate.

4 Birthinformation

Date of birth (month, day, year)

/ /

Country of birth5 Male

Female

6 Familyinformation

Father’s last name (surname) First name Middle name

Mother’s maiden name (surname) First name Middle name

7 Otherinformation

7a Country(ies) of citizenship 7b Foreign tax identification number

FOR IRS USE ONLY

7d Identification document(s) submitted (see instructions).

Type of U.S. visa (if any) and expiration date

7e Have you previously received a U.S. temporary Taxpayer Identification Number (TIN) or Employer Identification Number (EIN)?

Yes. Complete line 7f. If you need more space, list on a sheet and attach to this form. (See instructions.)

TIN EINEnter the name under which the TIN was issued.

No/Do not know. Skip line 7f.

Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, includingaccompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Iauthorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding theassignment of my IRS individual taxpayer identification number (ITIN).

SignHere

Signature of applicant (if delegate, see instructions) Date (month, day, year)

/ /

Phone number

Name of delegate, if applicable (type or print) Delegate’s relationshipto applicant

Parent Guardian

AcceptanceAgent’sUse ONLY

Signature

Name of companyName and title (type or print)

Date (month, day, year)

/ /

For Paperwork Reduction Act Notice, see page 4. Cat. No. 10229L Form W-7 (Rev. 10-99)

- - -

��

�

Passport

(see instructions)

� See instructions.

7f

Enter the name under which the EIN was issued.

Keep a copy of thisform for yourrecords.

Reason you are submitting Form W-7. (Check only one box. See instructions.)

Dependent of U.S. personSpouse of U.S. person

U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN

Other (specify)

Nonresident alien filing a U.S. tax return and not eligible for an SSN

� Enter name and SSN of U.S. person (see instructions) �

b

c

def

(see instructions)

City and state or province (optional)

7c

Driver’s license/State I.D. INS documentation OtherIssued by: Number:

EIN

Nonresident alien required to obtain ITIN to claim tax treaty benefita

� Please type or print.

Phone ( )

Fax ( )

Power of Attorney

Form W-7 (Rev. 10-99) Page 3

General Instructions

Purpose of FormUse Form W-7 to apply for an IRS individualtaxpayer identification number (ITIN). An ITINis a nine-digit number issued by the U.S.Internal Revenue Service (IRS) to individualswho are required to have a U.S. taxpayeridentification number but who do not have,and are not eligible to obtain, a social securitynumber (SSN).

To obtain an SSN, get Form SS-5,Application for a Social Security Card. To getForm SS-5 or to find out if you are eligible toobtain an SSN, contact a Social SecurityAdministration office.

Who Must ApplyAny individual who is not eligible to obtainan SSN but who must furnish a taxpayeridentification number to the IRS must applyfor an ITIN on Form W-7. For example:

● An alien individual eligible to be claimed asa dependent on a U.S. tax return but who isunable or not eligible to obtain an SSN. Todetermine if an alien individual is eligible to beclaimed as a dependent on a U.S. tax return,see Pub. 501, Exemptions, StandardDeduction, and Filing Information, and Pub.519, U.S. Tax Guide for Aliens.

● An alien spouse claimed as an exemptionon a U.S. tax return who is not eligible toobtain an SSN.

● A U.S. resident alien (based on substantialpresence) who files a U.S. tax return but whois not eligible for an SSN.

Additional InformationPublications. For details on resident andnonresident alien status and the tests forresidence (including the substantial presencetest), get Pub. 519.

For details on individuals who can beclaimed as dependents and on obtaining anSSN for a dependent, get Pub. 501.

When To ApplyComplete Form W-7 as soon as you meetone of the requirements listed under WhoMust Apply on this page. Applying early willgive the IRS time to issue you an ITIN beforeits required use.

● A nonresident alien individual not eligiblefor an SSN who is required to file a U.S. taxreturn OR who is filing a U.S. tax return onlyto claim a refund.

● A nonresident alien individual not eligiblefor an SSN who elects to file a joint U.S. taxreturn with a spouse who is a U.S. citizen orresident.

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

How To Apply

These publications are available free fromthe IRS. To order the publications, call1-800-TAX-FORM (1-800-829-3676) if you arein the United States. If you have a foreignaddress, you can write to:

You can also get these publications using acomputer and modem. On the Internet, youcan do this in two ways:

Telephone help. If, after reading theseinstructions and our free publications, you arenot sure how to complete your application orhave additional questions, you may call forassistance:

Note: If you have been lawfully admitted forpermanent residence or U.S. employment,you are eligible for a social security number.Do not complete this form.

If you have an application for an SSNpending, do not file Form W-7. CompleteForm W-7 only if the Social SecurityAdministration notifies you that an SSNcannot be issued.

Eastern Area Distribution CenterP.O. Box 85074Richmond, VA 23261-5074

The ITIN is for tax purposes only. It doesnot entitle you to social security benefits, andcreates no inference regarding yourimmigration status or your right to work in theUnited States. Any individual who is eligibleto be legally employed in the United Statesmust have an SSN.

For details on eligibility for the earnedincome credit, get Pub. 596, Earned IncomeCredit.

● Inside the United States: 1-800-829-1040.This service is available 24 hours a day, 7days a week from January 3, 2000, throughApril 17, 2000. Beginning April 18, 2000, thisservice is available Monday through Saturdayfrom 7:00 a.m. until 11:00 p.m. local time.Holiday hours may vary.

Note: Individuals filing tax returns using anITIN are not eligible for the earned incomecredit (EIC).

File transfer protocol: Connect toftp.irs.gov.

World Wide Web: Connect to www.irs.gov.

● Outside the United States: 1-215-516-ITIN(215-516-4846). This is not a toll-free number.You may also contact any of our overseasoffices in Berlin, London, Mexico City, Paris,Rome, Singapore, or Tokyo.

You can apply either by mail or in person.See Where To Apply on this page. Keep acopy for your records. Be sure to mail orbring with you:● Your completed Form W-7; and

The document(s) you present must becurrent and must verify: (a) your identity, thatis, contain your name and a photograph, and(b) support your claim of foreign status. Youmay have to provide a combination ofdocuments for this purpose. Examples ofacceptable documents include, but are notlimited to:● A passport.

You can submit copies of originaldocuments. However, such documents mustbe:

● Certified by the issuing agency or officialcustodian of the original record; or

● The original documents, or certified ornotarized copies of documents, thatsubstantiate the information provided on theForm W-7.

● A driver’s license.

● Birth, marriage, or baptismal certificates.

● An identity card issued by a state ornational government authority.

● A foreign military or military dependentidentification card.

● School records.

● A foreign voter registration certificate.

● Notarized by a U.S. notary public legallyauthorized within his or her local jurisdictionto certify that the document is a true copy ofthe original. To do this, the notary must seethe valid, unaltered original document andverify that the copy conforms to the original.U.S. notaries public are available at U.S.embassies and consulates worldwide.Non-U.S. notarizations will not be accepted.

Where To ApplyApplying in person. You can apply for anITIN at any IRS walk-in office in the UnitedStates and at most IRS offices abroad(contact the IRS office abroad to find out ifthat office accepts Form W-7 applications).You can also get application forms at certainU.S. consular offices.

You can also apply through an acceptanceagent authorized by the IRS.

Applying by mail. Complete Form W-7, signand date it, and mail the form along with theoriginal or certified or notarized copies of yourdocumentation to:

Internal Revenue ServicePhiladelphia Service CenterITIN UnitP.O. Box 447Bensalem, PA 19020

If you have not heard from the IRSregarding your ITIN within 30 days, you maycall 1-800-829-1040 (in the United States) or1-215-516-4846 (outside the United States) tofind out about the status of your application.Be sure to have a copy of your applicationavailable when you call. Please allow 30 daysfrom the date you submitted Form W-7before calling the IRS about the status ofyour application.

Allow 4 to 6 weeks for the IRS to notifyyou in writing of your ITIN.

Specific InstructionsThe following instructions are for those itemsthat are not self-explanatory. Enter N/A (notapplicable) on all lines that do not apply. Ifyou are completing this form for someoneelse, answer the questions as they apply tothat person.

Original documents you submit will bereturned to you. You do not need to providea return envelope. Copies of documents willnot be returned.

Reason for applying. You must check a boxto indicate the reason you are completing thisForm W-7. Check only one box.

● Documents issued by the U.S. Immigrationand Naturalization Service (INS).

Form W-7 (Rev. 10-99) Page 4

Line 7e. If you ever received a “temporaryTaxpayer Identification Number” (TIN) or anEmployer Identification Number (EIN), checkthe “Yes” box and enter the number on line7f. If you never had a temporary TIN or anEIN, or you do not know your temporary TIN,check the “No/Do not know” box.

A “temporary TIN” was a nine-digit numberissued by the IRS to individuals before 1996.You would have been issued this number ifyou filed a U.S. tax return and did not have asocial security number. This temporary TINwill appear on any correspondence the IRSsent you concerning that return. You mayhave been issued more than one temporaryTIN. If so, attach a separate sheet listing allthe temporary TINs you received.

An EIN is a nine-digit number assigned bythe IRS to businesses, such as soleproprietorships.

Signature. Generally, Form W-7 must besigned by the applicant. However, if theapplicant is a minor 14 years of age oryounger, a delegate (parent or guardian)should sign for him or her. Type or print thedelegate’s name in the space provided andcheck the appropriate box to indicate therelationship to the applicant.

Line 7c. Enter only U.S. nonimmigrant visainformation, for example, “B-1/B-2.” Alsoenter the expiration date of the visa.

Line 7b. If your country of residence for taxpurposes has issued you a tax identificationnumber, enter that number on line 7b. Forexample, if you are a resident of Canada, youwould enter your Canadian Social InsuranceNumber.

Line 7f. Enter in the space provided thetemporary TIN and/or EIN and the nameunder which the number was issued.

Line 3. Enter your mailing address if it isdifferent from the address on line 2. This isthe address the IRS will use to mail youwritten notification of your ITIN.

Do not use a Post Office box or an “incare of” (c/o) address instead of a streetaddress. It will not be accepted.

Lines 1a and 1b. Enter your legal name online 1a. This entry should reflect your nameas it will appear on your U.S. tax return. Ifyour legal name was different at birth, enteron line 1b your name at birth as it appears onyour birth certificate.

Line 2. Enter your complete address in thecountry where you permanently or normallyreside. If you are claiming a benefit under anincome tax treaty with the United States, theaddress entered must normally be an addressin the treaty country. Include the postal codewhere appropriate.

Paperwork Reduction Act Notice. We askfor the information on this form to carry outthe Internal Revenue laws of the UnitedStates. You are required to give us theinformation. We need it to ensure that you arecomplying with these laws and to allow us tofigure and collect the right amount of tax.

The time needed to complete and file thisform will vary depending on individualcircumstances. The estimated average timeis: Learning about the law or the form, 13min.; Preparing the form, 29 min.; Copying,assembling, and sending the form to theIRS, 20 min.

If you have comments concerning theaccuracy of these time estimates orsuggestions for making this form simpler, wewould be happy to hear from you. You canwrite to the Tax Forms Committee, WesternArea Distribution Center, Rancho Cordova,CA 95743-0001. DO NOT send the form tothis address. Instead, see Where To Applyon page 3.

You are not required to provide theinformation requested on a form that issubject to the Paperwork Reduction Actunless the form displays a valid OMB controlnumber. Books or records relating to a formor its instructions must be retained as long astheir contents may become material in theadministration of any Internal Revenue law.Generally, tax returns and return informationare confidential, as required by InternalRevenue Code section 6103.

b. Nonresident alien filing a U.S. taxreturn and not eligible for an SSN. Thiscategory includes:

● A nonresident alien who must file a U.S.tax return to report income effectively or noteffectively connected with the conduct of atrade or business in the United States.

c. U.S. resident alien (based on dayspresent in the United States) filing a U.S.tax return and not eligible for an SSN. Aforeign individual living in the United Stateswho does not have permission to work fromthe INS, and is thus ineligible for an SSN,may still have a U.S. tax return filingobligation. Such individuals must check thisbox.

d. Dependent of U.S. person. This is anindividual who may be claimed as adependent on a U.S. tax return and who isunable, or not eligible, to obtain an SSN.

Note: A U.S. person is a citizen, national, orresident alien of the United States.

e. Spouse of U.S. person. This is anonresident alien husband or wife who is notfiling a U.S. tax return (including a joint return)but who may be claimed as a spouse for anexemption, and who is not eligible to obtainan SSN.

f. Other. Use this box only if your situationdoes not fall into any of the above categories.If you check this box, you must describe indetail your reason for requesting an ITIN.

SSN of U.S. person. If you are applying foran ITIN under category d or e above, youmust provide the full name and SSN of theU.S. person. Enter the information in thespace provided. If the U.S. person chooses toprovide this information in a separate letter,be sure to enter “Information will be providedin separate letter” in this space. If this spaceis left blank, your application will be rejected.

● The U.S. person’s full name and SSN; and

Mail the letter to the address shown underWhere To Apply on page 3.

Line 7d. If you have a passport, use it toprovide verification of your identity andforeign status. Check the “Passport” box.

● A nonresident alien who is filing a U.S. taxreturn only to obtain a refund.

● A nonresident alien electing to file a U.S.tax return jointly with a spouse who is a U.S.citizen or resident.

● The name, address, date of birth andcountry of birth of the dependent or spouseas shown on the Form W-7.

Line 4. You must identify the country inwhich you were born.

You must provide the name of the state,country, or other issuer, and the identificationnumber (if any) appearing on the document(s)you provide. You may be required to providea translation of documents in a foreignlanguage.

If you have none of the above, check thebox for “Other” and specifically identify thetype(s) of document you are using (forexample, enter “military ID” for a military ormilitary/dependent identification card). Youmay have to provide more than one currentdocument to verify your identity and foreignstatus. At least one document you presentshould contain a recent photograph.

If the applicant is over 14 years of age, theapplicant may appoint an authorized agent tosign. The authorized agent must print his orher name in the space provided for the nameof the delegate and must attach Form 2848,Power of Attorney and Declaration ofRepresentative.

If you do not have a passport, use adriver’s license or official identification cardissued by a U.S. or foreign governmentaljurisdiction and check the appropriate box.

If you are using documents issued by theINS, check the “INS documentation” box.

Note: If the U.S. person chooses this method,the Form W-7 will not be processed until theinformation is received.

The letter provided by the U.S. personmust identify the Form W-7 to which theinformation relates and must include:

a. Nonresident alien required to obtainITIN to claim tax treaty benefit. Certainnonresident aliens must obtain an ITIN toclaim a tax treaty benefit even if they do nothave to file a U.S. tax return.

Form W-8BEN(Rev. December 2000)


Certificate of Foreign Status of Beneficial Ownerfor United States Tax Withholding

� See separate instructions.� Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

Do not use this form for: Instead, use Form:

● A foreign partnership, a foreign simple trust, or a foreign grantor trust (see instructions for exceptions) W-8ECI or W-8IMY● A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization,

foreign private foundation, or government of a U.S. possession that received effectively connected income or that isclaiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (see instructions) W-8ECI or W-8EXP

● A person acting as an intermediary W-8IMY

● A person claiming an exemption from U.S. withholding on income effectively connected with the conductof a trade or business in the United States W-8ECI

Part I

Part II

Identification of Beneficial Owner (See instructions.)1

3

2

4

5

6 7

8

Name of individual or organization that is the beneficial owner

Type of beneficial owner:

Country of incorporation or organization

Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address.

City or town, state or province. Include postal code where appropriate. Country (do not abbreviate)

U.S. taxpayer identification number, if required (see instructions) Foreign tax identifying number, if any (optional)

Reference number(s) (see instructions)

Individual Corporation Partnership Simple trust

Mailing address (if different from above)

City or town, state or province. Include postal code where appropriate. Country (do not abbreviate)

Claim of Tax Treaty Benefits (if applicable)I certify that (check all that apply):

The beneficial owner is a resident of within the meaning of the income tax treaty between the United States and that country.

If required, the U.S. taxpayer identification number is stated on line 6 (see instructions).

The beneficial owner is not an individual, derives the item (or items) of income for which the treaty benefits are claimed, and, ifapplicable, meets the requirements of the treaty provision dealing with limitation on benefits (see instructions).

The beneficial owner is not an individual, is claiming treaty benefits for dividends received from a foreign corporation or interest from aU.S. trade or business of a foreign corporation, and meets qualified resident status (see instructions).

The beneficial owner is related to the person obligated to pay the income within the meaning of section 267(b) or 707(b), and will fileForm 8833 if the amount subject to withholding received during a calendar year exceeds, in the aggregate, $500,000.

Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. Ifurther certify under penalties of perjury that:● I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates,● The beneficial owner is not a U.S. person,● The income to which this form relates is not effectively connected with the conduct of a trade or business in the United States or is effectively connected but is

not subject to tax under an income tax treaty, and● For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.

Sign Here � Signature of beneficial owner (or individual authorized to sign for beneficial owner) Date (MM-DD-YYYY)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 25047Z Form W-8BEN (Rev. 12-2000)

� Section references are to the Internal Revenue Code.

a

b

c

d

e

SSN or ITIN EIN

Capacity in which acting

Disregarded entity

Certification

9

Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article of the

treaty identified on line 9a above to claim a % rate of withholding on (specify type of income): .

Explain the reasons the beneficial owner meets the terms of the treaty article:

10

Government International organization

Central bank of issue Tax-exempt organization

Part IV

Part III Notional Principal Contracts11 I have provided or will provide a statement that identifies those notional principal contracts from which the income is not effectively

connected with the conduct of a trade or business in the United States. I agree to update this statement as required.

● A U.S. citizen or other U.S. person, including a resident alien individual W-9

Private foundation

Note: These entities should use Form W-8BEN if they are claiming treaty benefits or are providing the form only toclaim they are a foreign person exempt from backup withholding.

Note: See instructions for additional exceptions.

Grantor trust EstateComplex trust

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner orany withholding agent that can disburse or make payments of the income of which I am the beneficial owner.

Exemption From Withholding on Compensationfor Independent (and Certain Dependent) Personal

Services of a Nonresident Alien Individual

8233Form

OMB No. 1545-0795(Rev. December 2001)

Identification of Beneficial Owner (See instructions.)Name of individual who is the beneficial owner

Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box.

City or town, state or province. Include postal code where appropriate.


Part I

Caution: See the line 10 instructions for the required additional statement you must attach.

� See separate instructions.

This exemption is applicable for compensation for calendar year , or other tax year beginning

IF you are a nonresident alien individual who isreceiving . . .

Compensation for independent personalservices performed in the United States

THEN, if you are the beneficial owner of thatincome, use this form to claim . . .

A tax treaty withholding exemption for part orall of that compensation and/or to claim thedaily personal exemption amount.

A tax treaty withholding exemption for part orall of that compensation.

Claiming only foreign status or treaty benefitswith respect to income that is notcompensation for personal services

IF you are a beneficial owner who is . . .

Form W-8BEN

Form 8233 (Rev. 12-2001)Cat. No. 62292KFor Paperwork Reduction Act Notice, see separate instructions.

Compensation for dependent personalservices performed in the United States

INSTEAD, use . . .

U.S. taxpayer identifying number Foreign tax identifying number, if any (optional)1 2 3

4

Address in the United States (street, apt. or suite no., or rural route). Do not use a P.O. box.5

Country (do not abbreviate)

City or town, state, and ZIP code

Country issuing passport7a

Date of entry into the United States8

U.S. visa type6Note: Citizens of Canada or Mexico are not required to complete lines 7a and 7b.

If you are a foreign student, trainee, professor/teacher, or researcher, check this box �10

DO NOT UseThis Form. . .

Who ShouldUse This Form?

and ending .

Date your current nonimmigrant status expires

Passport number7b

A tax treaty withholding exemption for part orall of both types of income.

Noncompensatory scholarship or fellowshipincome and personal services income fromthe same withholding agent

Note: Do not use Form 8233 to claim the dailypersonal exemption amount.

Receiving compensation for dependentpersonal services performed in the UnitedStates and you are not claiming a tax treatywithholding exemption for that compensation

Receiving noncompensatory scholarship orfellowship income and you are not receivingany personal services income from the samewithholding agent

Form W-4

Form W-8BEN or, if elected by thewithholding agent, Form W-4 for thenoncompensatory scholarship orfellowship income

Note: Fordefinitions of termsused in this sectionand detailedinstructions onrequiredwithholding formsfor each type ofincome, seeDefinitions onpages 1 through 3of the instructions.

9a 9bCurrent nonimmigrant status

Form 8233 (Rev. 12-2001)

How many days will you perform services inthe United States during this tax year? �

16Number of personal exemptionsclaimed �

Withholding Agent Acceptance and CertificationName Employer identification number

Address (number and street) (Include apt. or suite no. or P.O. box, if applicable.)

City, state, and ZIP code Telephone number

Under penalties of perjury, I certify that I have examined this form and any accompanying statements, that I am satisfied that an exemption from withholding is warranted,and that I do not know or have reason to know that the nonresident alien individual is not entitled to the exemption or that the nonresident alien’s eligibility for theexemption cannot be readily determined.

Date �Signature of withholding agent �

Sufficient facts to justify the exemption from withholding claimed on line 12 and/or line 13 (see instructions)

15

Noncompensatory scholarship or fellowship income:

14

Amount $ab Tax treaty and treaty article on which you are basing exemption from withholding

13

Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further certify under penalties of perjury that:

● I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates.

● The beneficial owner is not a U.S. person.

● The beneficial owner is a resident of the treaty country listed on line 12a and/or 13b above within the meaning of the income tax treaty between the United Statesand that country.

● The beneficial owner is not a former citizen or long-term resident of the United States subject to section 877 (relating to certain acts of expatriation) or, if subjectto section 877, the beneficial owner is nevertheless entitled to treaty benefits with respect to the amounts received.

Sign Here � Signature of beneficial owner (or individual authorized to sign for beneficial owner) Date

Certification

Part IV

Note: Lines 15 through 18 are to be completed only for certain independent personal services (see instructions).

Part III

Daily personal exemption amount claimed (see instructions) �17

Note: Do not complete lines 13a through 13c unless you also received compensation for personal services from the samewithholding agent.

Description of personal services you are providinga

Total compensation you expect to be paid for these services in this calendar or tax year $bIf compensation is exempt from withholding based on a tax treaty benefit, provide:12

a Tax treaty and treaty article on which you are basing exemption from withholding

b Total compensation listed on line 11b above that is exempt from tax under this treaty $c

11 Compensation for independent (and certain dependent) personal services:

Country of permanent residence

Claim for Tax Treaty Withholding Exemption and/or Personal Exemption AmountPart II

Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner orany withholding agent that can disburse or make payments of the income of which I am the beneficial owner.

Total personal exemption amount claimed. Multiply line 16 by line 17 �18

c Total income listed on line 13a above that is exempt from tax under this treaty $

U.S. TAX INFORMATION FOR NONRESIDENT ALIEN STUDENTS The Internal Revenue Service (IRS), the U.S. government tax authority, has issued strict regulations regarding the taxation and reporting of payments made to non-United States citizens. As a result, the University and Community College System of Nevada (“UCCSN”) may be required to withhold U.S. income tax and file reports with the IRS in connection with payments made by the UCCSN to students who are not U.S. citizens or permanent resident aliens (greencard holders) and who receive financial aid, scholarships, fellowships, awards, or compensation for services performed. The UCCSN must determine whether you will be treated as a “resident alien” or “nonresident alien” for U.S. tax purposes. The substantial presence test is used to calculate the number of days that a student is present in the U.S. and determine whether the individual is a nonresident alien or resident alien for purposes of calculating U.S. tax withholding. Students present in the U.S. on F-1 or J-1 visas are usually considered to be nonresident aliens for the first five calendar years that they are present in the U.S., the UCCSN is generally required to withhold taxes from all payments made to nonresident aliens. In order for the UCCSN to make this determination, you must complete the Alien Information Collection Form and submit it to the Nonresident Alien Tax Specialist. The UCCSN is also required by law to report to the IRS all payments made to a nonresident alien, or to a third party on his or her behalf, regardless of whether the payment is subject to U.S. tax. Nontaxable items consist of the following:

• Tuition • Book allowance • Required registration fees • Mandatory health insurance

Taxable items include, but are not limited to, the following:

• Room and board • Fellowship stipend (which does not require a service to be performed) • Living allowance • Cash award • Travel payment/reimbursement • Compensation (including a fellowship stipend that does require a service to be performed)

The U.S. maintains income tax treaties with over 50 countries, and certain taxable payments made by the UCCSN to you may be exempt from U.S. tax based on an income tax treaty entered into between the U.S. and your home country. The existence of a tax treaty does not automatically ensure an exemption from taxation; rather, you must satisfy the requirements for the exemption set forth in the tax treaty. In order to be considered for a tax treaty exemption, you must complete Form W-8BEN (for all scholarship, fellowship, or stipend payments) or Form 8233 (for all compensation payments). Forms W-8BEN and 8233 may be completed with the Nonresident Alien Tax Specialist when completing other employment documents or during a foreign student orientation session. A 14 percent withholding tax will be deducted from scholarship, fellowship, and stipend payments made to students present in the U.S. under an F-1 or J-1 visa who are from countries that do not maintain an income tax treaty with the U.S., or whose payment does not qualify for exemption under an income tax treaty. If you receive a scholarship or fellowship grant, certain portions of the grant (for example, tuition and required fees) will not be paid directly to you, but will be credited to your student account at the UCCSN. If the portion credited to your account is a nontaxable item (for example, tuition), there will be no tax impact to you. If, however, the credited portion is a taxable item (for example, room and board), you will be required to pay to the UCCSN the amount of the tax that is required to be withheld, generally, 14 percent of the amount involved. Compensation payments made to a nonresident alien for services performed as a UCCSN employee are paid through the Payroll system. U.S. tax is withheld on this type of payment at a specific graduated tax-withholding rate. With respect to compensation paid to a nonresident alien as part of a fellowship grant, income tax treaties may or may not apply to exempt some or all compensation, and any tax withholding associated with the taxable compensation will be automatically deducted from the payments. Students who plan to work on campus must apply for a social security number from the U.S. Social Security Administration prior to beginning work.

All students who are not citizens or permanent resident aliens of the U.S. are required to complete tax information forms during their first week at the UCCSN prior to receiving any payments or financial assistance. If you have additional questions about how to complete the required forms or need information concerning tax-withholding obligations, please contact the Nonresident Alien Tax Specialist at (702) 895-0872. February 20, 2002

U.S. TAX INFORMATION FOR NONRESIDENT ALIEN CONSULTANTS AND GUEST SPEAKERS The Internal Revenue Service (IRS), the U.S. government tax authority, has issued strict regulations regarding the taxation and reporting of payments made to non-United States citizens. As a result, the University and Community College System of Nevada (“UCCSN”) may be required to withhold U.S. income tax and file reports with the IRS in connection with payments made by the UCCSN to consultants and guest speakers who are not U.S. citizens or permanent resident aliens (greencard holders) and who receive compensation for services performed and/or reimbursement for travel. The UCCSN must determine whether you will be treated as a “resident alien” or “nonresident alien” for U.S. tax purposes. Consultants or guest speakers who enter the U.S under a visitor’s visa (e.g., B-1 or B-2) or a waiver of a visa (e.g., WB or WT) are generally treated as nonresident aliens if they are present in the U.S. for a total of less than six months over a three year period. Consultants or guest speakers who are present in the U.S. under a J-1 visa are usually considered nonresident aliens for the first two calendar years that they are present in the U.S. The UCCSN is generally required to withhold taxes from all payments made to nonresident aliens. In order for the UCCSN to make a correct determination about tax withholding, all guest speakers who are not citizens or permanent resident aliens of the U.S. must complete the Alien Information Collection Form and return it to the UCCSN department that issued the invitation to speak. Once your U.S. tax status has been determined, if you are a nonresident alien, a tax equal to 30 percent is generally required to be withheld. Taxable items include, but are not limited to:

• Honoraria • Consulting fee • Compensation • Speaker fee • Living Allowance • Cash Award

The U.S. maintains income tax treaties with over 50 countries, and certain taxable payments made by the UCCSN to you may be exempt from U.S. tax based on an income tax treaty entered into between the U.S. and your home country. The existence of a tax treaty does not automatically ensure an exemption from taxation; rather, you must satisfy the requirements for the exemption set forth in the tax treaty. In order to be considered for a tax treaty exemption, you must complete Form 8233. You must complete Form 8233 and return it via facsimile or post to the UCCSN department that invited you to speak. A 30 percent withholding tax will be deducted from compensation payments made to consultants or guest speakers (i) who are from countries that do not maintain an income tax treaty with the U.S., (ii) whose payment does not qualify for exemption under a tax treaty, or (iii) who do not complete Form 8233 in a timely manner. If Form 8233 is submitted after the UCCSN has deducted tax from a payment to you, the UCCSN cannot refund the tax to you; you must file a U.S. income tax return at year-end to apply for a refund of tax withheld from the IRS. Please note that the UCCSN is also required by law to report to the IRS all payments made to a nonresident alien, or a third party on his or her behalf, regardless of whether the payment is subject to U.S. tax. All individuals who receive payment from the UCCSN are also required by law to disclose their U.S. social security or individual taxpayer identification number, he or she is required to complete Form W-7 and submit the form and supporting documentation in person to the UCCSN’s Nonresident Alien Tax Specialist.

All consultants and guest speakers who are not citizens or permanent resident aliens of the U.S. are required to complete tax information forms prior to receiving any payments or financial assistance. If you have additional questions about how to complete the required forms or need information concerning tax-withholding obligations, please contact the Nonresident Alien Tax Specialist at (702) 895-0872. February 20, 2002

UNIVERSITY AND COMMUNITY COLLEGE SYSTEM OF NEVADA Employee Notification Sheet

All individuals who are not citizens or permanent resident aliens of the United States are required to complete an Alien Information Collection Form before receiving any payment from the University and Community College System of Nevada (“UCCSN”). If you are a new employee, you must schedule an appointment to meet with the Nonresident Alien Tax Specialist in order to review the Alien Information Collection Form, discuss your applicable tax withholding status, and complete any additional tax withholding or exemption forms. You must bring the following documents with you to your meeting with the Nonresident Alien Tax Specialist:

1. Original Alien Information Collection Form (given to you by your department);

2. Passport (which includes the visa stamp and Form I-94); and 3. Form IAP-66 (a pink form) if you are a J-1 visaholder, Form I-20 (a white form) if

you are an F-1 visaholder, or Form I-797 if you are an H-1B visaholder. If you do not meet with the Nonresident Alien Tax Specialist within 5 days of beginning your employment with the UCCSN, the maximum rate of U.S. federal income tax will be withheld from your payments. Any tax withheld because you did not meet with the Nonresident Alien Tax Specialist to complete the necessary forms prior to payment cannot be refunded by the UCCSN. The Nonresident Alien Tax Specialist is located at: University of Nevada, Las Vegas, Campus Services Building, Room 252. Please call (702) 895-0872 to schedule an appointment. ____________________________________ Employee Name (Print) ____________________________________ ____________________ Employee Signature Date ____________________________________ ____________________ UNLV Hiring Authority/Department Representative Date February 20, 2002

STATEMENT REGARDING ACADEMIC HONORARIA PAYMENTS

I confirm that I will receive payment for academic honoraria and/or associated travel expenses from the University of Nevada, Las Vegas (“UNLV”). These payments are not for consulting services or wages as an employee. I understand that the activities associated with this payment by UNLV may last no longer than nine days. I confirm that I have not also received such payments or expenses from more than five other institutions or organizations in the previous six-month period. If this information is incorrect or changes, I will notify the Nonresident Alien Tax Specialist at (702) 895-0872 as soon as possible. Name (Please Print) Signature U.S. Social Security Number/Individual Taxpayer Identification Number Date

July 1, 2001 Payments Made to Nonresident Aliens

All questions concerning payments made through HR/Payroll and Accounts Payable/ Disbursements to nonresident aliens, income tax treaty exemptions, and federal or FICA tax withholding for nonresident aliens, should be directed to:

Community College of Southern Nevada (CCSN) Nonresident Alien Tax Specialist Business Services 3200 E. Cheyenne Ave. J1C N. Las Vegas, NV 89030-4296 Phone: 702-651-2611 Fax: 702-651-4348

University of Nevada, Las Vegas (UNLV) Nonresident Alien Tax Specialist Controller’s Office 4505 Maryland Parkway, Box 451005 Las Vegas, Nevada 89154-1005 Phone: 702-895-0872 or 702-895-1143 Fax: 702-895-4410

Great Basin College (GBC) Nonresident Alien Tax Specialist Controller’s Office 1500 College Parkway Elko, NV 89801 Phone: 775-753-2161

UCCSN System Office Nonresident Alien Tax Specialist 2601 Enterprise Road Reno, NV 89512 Phone: 775-784-4138 x254 Fax: 775-784-1127

Desert Research Institute (DRI) Nonresident Alien Tax Specialist Controller’s Office

2215 Raggio Parkway Reno, NV 89512 Phone: 775-673-7369 Fax: 775-673-7459

University of Nevada, Reno (UNR) Nonresident Alien Tax Specialist Business and Finance

Ross Hall 101, Mail Stop 124 Reno, NV 89557 Phone: 775-784-6663 Fax: 775-784-6229

Truckee Meadows Community College (TMCC) Nonresident Alien Tax Specialist Controller’s Office 7000 Dandini Blvd. Reno, NV 89512 Phone: 775-673-7030 Fax: 775-673-7085

Western Nevada Community College (WNCC) Nonresident Alien Tax Specialist Controller’s Office Bristlecone Building, Room 105 Carson City, NV 89703 Phone: 775-445-4230

All questions concerning visa types in general or the visa type for a particular should be directed to:

University of Nevada, Reno (UNR) Office of International Students and Scholars 128 Mackay Science Building Reno, Nevada 89557-0144 Phone: 775-784-6874 Fax: 775-784-4015

University of Nevada, Las Vegas (UNLV) Office of International Students and Scholars 4505 Maryland Parkway, Box 451035 Las Vegas, Nevada 89154-1035 Phone: 702-895-0143 Fax: 702-895-0169

All questions concerning the application for an individual taxpayer identification number (“ITIN”) should be directed to the Nonresident Alien Tax Specialists listed above.

HOW TO OBTAIN MORE INFORMATION

TABLE OF CONTENTS - University of Nevada, Las Vegas · Nevada (“UCCSN”) ... income tax...

Documents

Transcript of TABLE OF CONTENTS - University of Nevada, Las Vegas · Nevada (“UCCSN”) ... income tax...