1-t-182-27

1-t-182-27 - TAXES: FEDERAL TAXATION OF ALIENS T-182-27...

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Unformatted text preview: TAXES: FEDERAL TAXATION OF ALIENS T-182-27 ACCOUNTING MANUAL Page 1 TL 92 6/30/04 TAXES: FEDERAL TAXATION OF ALIENS Contents Page I. Introduction 4 II. Definition of Resident Alien and Nonresident Alien 4 A. Green Card Test 5 B. Substantial Presence Test 5 C. Special Rules for First Year of Residency 7 1. Residency Starting Date for Individuals Who Meet the Substantial Presence Test 7 2. Residency Starting Date for Individuals Lawfully Admitted for Permanent Residence 7 D. Special Rules for Last Year of Residency 7 E. Individuals Exempt from Substantial Presence Test 8 1. Foreign Government-Related Individual 8 2. Teacher or Trainee 8 3. Student 9 III. Payments to Aliens 10 A. General Provisions--Employment 10 B. General Provisions--Compensation Paid Through the Vendor System 11 C. Immigration Expenses 11 D. Terms and Conditions of Nonresident Visas 14 1. Visitors for Business or Pleasure--B Visas and WB and WT Visa Waivers 14 2. E Visas--Treaty Trader and Treaty Investor 15 3. F Visas--Academic Students and Spouses 15 4. H Visas--Temporary Workers or Trainees and Spouses 17 5. J Visas--Exchange Visitors and Spouses 17 6. K Visas--Fianc(e) of an American Citizen 18 7. L Visas--Intra-company Transfers and Dependents 19 8. M Visas--Vocational Students and Spouses 19 9. O Visas--Extraordinary Ability 19 10. P Visas--Performing 20 TAXES: FEDERAL TAXATION OF ALIENS T-182-27 ACCOUNTING MANUAL Page 2 TL 92 6/30/04 Contents (Cont'd.) Page 11. Q Visas--International Cultural Exchange Visitors 20 12. TN and TD Classifications--and Their Dependents 20 13. WB and WT Classifications 21 E. Health Insurance Requirements 21 IV. Withholding and Reporting Obligations 22 A. Resident and Nonresident Status 22 B. Tax Treaties 22 1. Personal Services Articles 23 2. Teaching Articles 23 C. Federal Income Tax Withholding and Reporting Procedures 24 1. Salaries and Wages 24 2. Scholarships and Fellowships 27 3. Payments for Independent Personal Services 27 4. Tax Clearance for Departing Aliens 30 5. Year-end Tax Reporting 31 D. Taxpayer Identification Numbers 32 1. Social Security Numbers 32 2. Individual Tax Payer Identification Number 33 E. FICA Tax 34 1. Exempt Visa Holders 34 2. Totalization Agreements 35 V. California State Tax 36 VI. Responsibilities 36 VII. References 37 Exhibit A Certificate of Foreign Status for Federal Tax Withholding (UC W-8BEN) 3 9 Exhibit B Withholding Tax Status--Employee 46 TAXES: FEDERAL TAXATION OF ALIENS T-182-27 ACCOUNTING MANUAL Page 3 TL 92 6/30/04 Page Exhibit C Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual (IRS Form 8233); IRS Revenue Procedures 87-8 and 87-9 47 Exhibit D Withholding Tax Status--Nonemployee 56 Exhibit E Provisional Tax Statement Instructions 58 Exhibit F Application for IRS Individual Taxpayer Identification Number 59 Exhibit G Application for a Social Security Card 67 Exhibit H Certification of Academic Activity 72 Appendix A Overview of Immigration Status Categories...
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1-t-182-27 - TAXES: FEDERAL TAXATION OF ALIENS T-182-27...

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