International Students Visitor Guide

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					Table of Contents                                                              Page

Executive Summary                                                               1

Introduction                                                                    2

Section 1: Definition of Important Terms                                        3-6
           1.1 Candidate for a Degree                                           3
           1.2 Bureau of Citizenship and Immigration Services (BCIS)            3
           1.3 Immigrant (Resident Alien for Immigration Purposes)              3
           1.4 Nonimmigrant (Nonresident Alien for Immigration Purposes)        3
           1.5 Nonresident Alien (for Tax Purposes)                             3
           1.6 Resident Alien (for Tax Purposes)                                4
           1.7 Employee Wages                                                   4
           1.8 Fellowships and Scholarships                                     4
           1.9 Independent Contractor Payments                                  4
           1.10 Taxable Income                                                  5
           1.11 Travel (Transportation, Meals and Lodging in Transit)           5
           1.12 Internal Revenue Service (IRS)                                  5
           1.13 Taxes                                                           5
           1.14 Social Security and Medicare Taxes                              5
           1.15 Withholding                                                     6
           1.16 Immigration Documents                                           6

Section 2: U.S. Tax Obligation of University of Cincinnati and
           Sponsoring Departments                                               6-11
           2.1 University Responsibilities                                      7
           2.2 Sponsoring Department Responsibilities                           7
           2.3 Classification of Payments for Withholding Purposes              8
           2.4 Foreign Source Income Exclusions                                 8
           2.5 Federal Income Tax                                               9
           2.6 Social Security and Medicare Taxes                               10
           2.7 State of Ohio and Local Tax                                      11
           2.8 Penalties and Sanctions                                          11

Section 3: U.S. Tax Obligations for International Visitors                      11-15
           3.1 Tax Basics for Nonresidents                                      11
           3.2 Filing Requirements                                              12
           3.3 Important Tax Documents                                          13
           3.4 Certification of Compliance-“Sailing Permit” (IRS Form 1040-C
           Or Form 2063)                                                        14
           3.5 Social Security or Individual Taxpayer Identification Number     15
           3.6 Penalties and Sanctions                                          15

Section 4: Residency Determination for Tax Purposes                             16-18
           4.1 Resident Alien for Tax Purposes                                  16
           4.2 Nonresident Alien for Tax Purposes                               16
           4.3 Permanent Resident (Green Card) Test                            16
           4.4 Substantial Presence Test                                       17

Section 5: Short Term Visitors                                                 18-20
           5.1 Immigration Law Restrictions                                    19
           5.2 B-1 and B-2 Immigration Status                                  29
           5.3 Visa Waiver for Business (VWB) and Tourism (VWT)                20

Section 6: F-1 and J-1 Students                                                21-25
           6.1 General Provisions                                              21
           6.2 Employment Authorization and Limitations                        21
           6.3 Tax Implications                                                25

Section 7: J-1 Exchange Visitors                                               26-27
            7.1 J-1 Exchange Visitor Categories                                26
            7.2 General Provisions                                             26
            7.3 Employment Authorization and Limitations                       27
            7.4 Tax Implications                                               27
            7.5 General Information About the Exchange Visitor
            Forms                                                              27

Section 8: Other Non-Immigrant Employment Categories                           27-28
           8.1 H-1B, O, P, & TN Visa Status                                    27
           8.2 Employment Authorization and Limitations                        28
           8.3 Tax Implications                                                28

Section 9: Employment Eligibility Verification (Completion of Form I-9)        28-30
           9.1 Introduction to IRCA                                            28
           9.2 Completing Form I-9                                             29

Section 10:Tax Treaties                                                        30-38
           10.1 Introduction                                                   30
           10.2 Form 8233                                                      30
           10.3 Form W-9                                                       30
           10.4 Form W-8BEN                                                    31
           10.5 Tax Treaty Limitations                                         31
           10.6 Current Tax Treaties with applicable compensation provisions   31

Appendices                                                                     39-147

Appendix 1: Additional Sources of Assistance                                   39
          1.0 University Offices                                               40
          1.1 Government Offices                                               40

Appendix 2: IRS Forms and Publications                                         41-50
            2.1 List of IRS Forms and Publications                             41
           2.2 Form 1040NR U.S. Nonresident Alien Tax Return              42
           2.3 Form 1040NREZ U.S. Nonresident Alien Tax Return            47
           2.4 Form 8843 Statement for Exempt Individuals and
           Individuals with a Medical Condition                           49

Appe ndix 3: Form 8233 - Exemption from Withholding on Compensation
             For Independent Personal Services of a Nonresident Alien
             Individual                                                   51-58
             3.1 Form 8233                                                57

Appendix 4: Form SS-5 Application for a Social Security Card              59-64

Appendix 5: Form W-7 Application for IRS Individual Taxpayer
            Identification Number                                         65-68
            5.1 Form W-7                                                  68

Appendix 6: Instructions for Completing I-9 Employment Eligibility
            Verification                                                  69-72
            6.1 Form I-9 Employment Eligibility Verification              70

Appendix 7: Completing Form W-8BEN Certificate of Foreign Status
            Of Beneficial Owner for United States Tax Withholding         73-80
            7.1 Instructions for Form                                     74
            7.2 Form W-8BEN                                               80

Appendix 8: Form W-9 Request for Taxpayer Identification Number and
            Certification                                                 81-87
            8.1 Form W-9                                                  84

Appendix 9: Form W-4 Employee=s Withholding Allowance Certificate         88-89

Appendix 10: Form 1042S Foreign Pensions U.S. Source Income Subject
              To Withholding                                              90-91

Appendix 11: Form W-2 Wage and Tax Statement                              92-93

Appendix 12: Limited Services Engagement Form for International Visitors 94-100

Appendix 13: General Information about the Exchange Visitor (J-1)
             Request Forms                                                101-106

Appendix 14: Guidelines for Hiri ng H-1B Specialty Workers                107-119

Appendix 15: Guidelines for Obtaining O-1Alien of Extraordinary Ability
             Status                                                       120-122
Appendix 16: Guidelines for Obtaining TN-1 Status                         123-127
Appendix 17: Form I-20 Certificate of Eligibility For F-1 Student Status   128-129

Appendix 18: Sample Employment Authorization Document                      130

Appendix 19: Form DS-2019 Certificate of Eligibility for J-1 Exchange
              Visitor Status                                               131

Appendix 20: Sample J-1 Employment Authorization                           132

Appendix 21: Sample Form I-797 BCIS Notice of Action                       133

Appendix 22: Form I-94 Card - Arrival/Departure Record                     134-135

Appendix 23: Form 1099-G Certain Government and Qualified Staff Program
              Payments                                                 136-137

Appendix 24: Form 1099-R Districutions from Pensions, Annuities Retirement
              Or Profitsharing Plans, IRAs, Insurance Contracts, Etc.     138-139

Appendix 25: Form 1099-DIV Dividents and Distributions                     140-141

Appendix 26: Form 1099-INT Interest Income                                 142-143

Appendix 27: Form 1099-MISC Miscellaneous Income                           144-145
                                  EXECUTIVE SUMMARY


The University of Cincinnati (UC) is a large and exciting international community.
Approximately 2,500 international visitors from over 90 different countries study, teach,
conduct research, give lectures and engage in a host of other important activities at UC each
year.

In this regard, regulations promulgated by the Bureau of Citizenship and Immigration Services
and the Internal Revenue Service address the manner in which international visitors must be
treated. This guide has been developed to assist UC personnel and international visitors in
understanding their responsibilities. It includes discussions on entering the U.S. on the
appropriate immigration status, employment eligibility verification, tax obligations including
the proper withholding on wages, filing the correct forms, and many other related topics.

Key points include the following:

   v International visitors must enter the U.S. under an appropriate immigration status in
     order to receive payments or compensation.
   v All international visitors must apply for a social security number or an ITIN in order to
     receive payments and file an income tax return.
   v All international visitors, regardless of visa status, must report to the International
     Student Services Office upon arrival with their immigration documents.
   v Any request for reimbursement of expenses to an international visitor must be
     accompanied by appropriate receipts documenting the nature and amount of expenses.

UC personnel or international visitors with questions regarding immigration status or eligibility
to work or receive payments in the U.S. should contact the International Student Services
Office (ISSO). Questions regarding taxes and withholding on wage payments should be
addressed to Payroll and Employee Information Services. Inquiries regarding payments to
independent contractors should be addressed to the Office of the Treasurer.




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                                       INTRODUCTION

The purpose of this publication is to inform international visitors of the rules under which the
University of Cincinnati (UC) operates, based on the tax and immigration laws of the United
States. In addition, this guide is to be used as a reference tool for University personnel who
interact with international visitors on a daily basis. No individual should act as a tax consultant,
give personal tax advice, or represent an individual dealing with the IRS while functioning in
their capacity as a UC employee.

This guide does not cover all tax and immigration situations; it covers only those most
common to the majority of international visitors. It presents basic information about the tax
treatment of various kinds of payments to international visitors. By explaining some of these
tax regulations and qualifications, the intent is to provide information that will assist
international visitors and UC personnel in making the correct decisions concerning the tax
treatment and reporting of such payments.

UC must fulfill its tax reporting obligations and can, in case of a tax question or problem, assist
individuals by supplying appropriate documentation to explain payments made.

All subjects discussed herein are subject to change. Users of this guide should be aware of the
necessary limitations on the information presented herein. While it is hoped that this material
will be useful, it should not be construed as either a conclusive answer to all questions, or an
official University statement as to the subject matter presented.

ALL INTERNATIONAL VISITORS, WHETHER STUDENTS, FACULTY OR STAFF,
SHOULD REPORT TO THE INTERNATIONAL STUDENT SERVICES OFFICE (ISSO)
UPON THEIR INITIAL ARRIVAL. THEY SHOULD BRING THEIR PASSPORT, I-94
CARD AND CERTIFICATE OF ELIGIBILITY (IF ANY) AT THAT TIME. International
visitors who don=t report to the ISSO could encounter problems registering for classes,
obtaining a UC ID, or receiving payments.

Anytime an international visitor changes residency (i.e. J-1 to permanent resident), extends or
changes immigration status, or nears expiration of his/her authorization to work or to remain in
the U.S., the ISSO should be notified and a new I-9 form should be completed, if applicable.

International visitors with tax questions or problems are advised to seek assistance from the
Internal Revenue Service (IRS) or competent tax counsel. In the United States, the individual
taxpayer is responsible for filing an appropriate and accurate tax return and negotiating all tax
matters with the IRS. Assistance in preparing tax returns is available from your local IRS
office or by calling the IRS toll free taxpayer assistance number, 800-829-1040. The ISSO also
coordinates a Volunteer Income Tax Assistance (VITA) program. More information about the
program is available from the ISSO at 513-556-2879.




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SECTION ONE: DEFINITION OF IMPORTANT TERMS

                   1.1 Candidate for a Degree
                   1.2 Bureau of Citizenship and Immigration Services (BCIS)
                   1.3 Immigrant (Resident Alien for Immigration Purposes)
                   1.4 Nonimmigrant (Nonresident Alien for Immigration Purposes)
                   1.5 Nonresident Alien (For Tax Purposes)
                   1.6 Resident Alien (for Tax Purposes)
                   1.7 Employee Wages
                   1.8 Fellowships and Scholarships
                   1.9 Independent Contractor Payments
                   1.10 Taxable Income
                   1.11 Travel (Transportation, Meals and Lodging in Transit)
                   1.12 Internal Revenue Service (IRS)
                   1.13 Taxes
                   1.14 Medicare Tax
                   1.15 Withholding
                   1.16 Immigration Documents

1.1 Candidate for a Degree

A candidate for a degree, as broadly defined in Internal Revenue Service Regulations, is any
fulltime or part-time student enrolled at UC in a course(s) which may lead to a degree, whether
or not the student=s particular educational program leads to a degree.

1.2 Bureau of Citizenship and Immigration Services (BCIS)

The BCIS is the U.S. government agency that is responsible for overseeing the entry into this
country of international visitors. The BCIS sets the restrictions that apply to the various visa
categories. The Department of State sets the restrictions for exchange visitor visa programs (J
visas).

1.3 Immigrant (Resident Alien for Immigration Purposes)

An immigrant, or resident alien for immigration purposes, is often referred to as a permanent
resident. An immigrant, or resident alien, is a non-U.S. citizen who has been authorized to live
and work in the U.S. indefinitely.

1.4 Nonimmigrant (Nonresident Alien for Immigration Purposes)

A nonimmigrant, or nonresident alien for immigration purposes, is a person who is not a
citizen of the U.S. and has been admitted to the U.S. for a temporary stay and has represented
to the U.S. Department of State and to the BCIS that he/she intends to return to his/her country
of residence when the temporary stay comes to an end.

1.5 Nonresident Alien (for Tax Purposes)

A nonresident alien for tax purposes is a person who is not a U.S. citizen and who does not
meet either the “green card” test or the “substantial presence” test described in Publication




                                              3
519, U.S. Tax Guide for Aliens. Both of these tests are discussed in detail in Section 4 of this
guide.

1.6 Resident Alien (for Tax Purposes)

A resident alien for tax purposes is a person who is not a U.S. citizen and who meets either the
“Green card” test or the “substantial presence” test described in Publication 519, U.S. Tax
Guide for Aliens. Both of these tests are discussed in detail in Section 4 of this guide.

1.7 Employee Wages

Employee wages are payments for services that an individual performs or carries out for UC as
an employee and are generally taxable unless excludable under a tax treaty. Employee wages
are not the same as payments made to an independent contractor. See the discussion of
independent contractor payments at Section 1.9 for the definition of non-employment related
services. Employee wages can only be paid to international visitors who have been
granted an appropriate employment authorization and immigration status by the Bureau
of Citizenship and Immigration Services (BCIS). See further discussion at Sections 2.1
and 2.2 of this guide.

1.8 Fellowships and Scholarships

Fellowship or scholarship payments are based on academic merit or financial need, and are
made to assist a person in pursuing a course of study or research. They are not made in return
for services rendered to UC. Amounts paid to individuals as scholarships and fellowships are
excluded from taxable income (meaning the payments are not taxable) if both of the following
requirements are met:

   v The scholarship or fellowship is awarded to a candidate for a degree (See Section 1.1),
   v The scholarship or fellowship is used to pay (a) for tuition and fees required for
     enrollment or attendance, and/or (b) other mandatory fees, books, supplies and
     equipment required to be used by all students in a particular course of study.

Any portions of fellowship and scholarship payments that are used for meals, lodging, travel,
personal living expenses, or other non-course related expenses (sometimes referred to as
stipends), must be included in taxable income unless excluded by tax treaty.

Post-doctoral fellowship awards are made to further the pursuit of a course of study or research
beyond the doctoral level. The entire post-doctoral fellowship award is included in taxable
income. Awards made in return for services rendered as a post-doctoral fellow are employee
wages because services are provided in return for the payments.

Fellowships and scholarships can only be paid to international visitors who have been
granted the appropriate authorization and immigration status by the BCIS (must have a
valid I-94 authorization).

1.9 Independent Contractor Payments

Independent contractor payments are for services performed by international visitors which are
outside the scope of employment and are taxable unless excludable under a tax treaty.




                                              4
Independent contractors are not the same as employees. Services as an independent contractor
must have all of the following characteristics:

* The international visitor must not be under the direction or control of any faculty, or staff, in
regard to the means or methods that are being used to perform services.
* The service or task being performed is of short duration and will not result in the
international visitor entering a long-term working relationship.
* A written contract or agreement exists that identifies the services that are to be performed.

Independent contractor payments can only be made to international visitors who have
been granted the appropriate work authorization and immigration status by the BCIS
(must have valid I-94 authorization). Payment will not be made to independent
contractors in an immigration status which prohibits payment (see Section 5).

1.10 Taxable Income

Any money paid to an international visitor as employee wages, as the taxable portion of
scholarships, or as payment for services rendered as an independent contractor are considered
taxable income. State, local, and federal income taxes will be withheld from these payments as
appropriate.

1.11 Travel (Transportation, Meals and Lodging in Transit)

Travel payments may be made to international visitors in payment for, or reimbursement of, a
number of travel-related expenses, including the cost of meals, lodging, transportation costs
such as air fare and automobile rental, and other related expenses incurred while in transit.
There is no distinction between amounts paid directly to travel service providers, such as
airlines, and payments made directly to the international visitor. In accordance with UC=s
accountable expense reimbursement plan, any request for reimbursement of travel expenses
should include documentation of the nature and amount of the expenses.

1.12 Internal Revenue Service (IRS)

The Internal Revenue Service (IRS) is the U.S. government agency that collects taxes. To
make this process easier, the IRS issues various forms (withholding allowance certificates,
income tax returns, etc.) which are used to help international visitors pay the taxes that apply to
them. The IRS is also the part of the U.S. government that determines how much an individual
owes in taxes, and whether an organization that pays income to an international visitor is
required to withhold specific amounts from that income (see Section 1.15).

1.13 Taxes

Taxes are paid by individuals receiving taxable income in the United States. Taxes are used to
support the various functions of the U.S. government.

1.14 Social Security and Medicare Taxes

Social Security and Medicare taxes are assessed under the Federal Insurance Contributions Act
(FICA) to fund pension, disability, and health insurance benefits for the elderly. The social
security portion is not applicable to UC employees or any other employees of the State of Ohio.




                                               5
The Medicare Tax is the portion used to fund health insurance benefits for the elderly that are
paid by the Social Security Administration (SSA). It is applicable to resident aliens and to
some non-resident aliens. See further discussion at Section 2.6 of this guide. One -half of this
tax (1.45%) is withheld from wage payments to individuals, and one -half (also 1.45%) is paid
by UC.

1.15 Withholding

Withholding means that the taxes an international visitor is obligated to pay will be deducted
from amounts paid by UC, then sent to the appropriate taxing authority, as required by law.

1.16 Immigration Documents

To enter the U.S., most international visitors must be in possession of a valid passport and visa.
A passport is the document that proves the citizenship of the international visitor. A visa is a
stamp placed in the passport of the international visitor by an official of the United States
permitting entry. There are two exceptions to this rule: (1) Canadian nationals are not required
to have a passport or visa; and (2) other international visitors who qualify for and enter on the
visa waiver program are not issued a visa.

All international visitors are given an I-94 card (arrival/departure record) at the port of entry
(see Appendix 22 for sample). The I -94 is a small square card that is placed in the passport of
the international visitor and indicates the visa classification. For all international visitors except
those on visa waivers, the I-94 card will be white. The I-94 card will be green for visa waiver
holders. No international visitor will receive payments unless the visa type indicted on the
I-94 card allows such payments.

Most international visitors will also have a certificate of eligibility for nonimmigrant visa
status. This certificate may be a Form I-20 for F-1 degree seeking students (see Appendix 17
for sample) or Form DS-2019 for J-1 Exchange visitors (see Appendix 19 for sample). The end
date on the I-20 or DS-2019 indicates how long the international visitor is permitted to stay.

SECTION TWO: U.S. TAX OBLIGATIONS OF UNIVERSITY OF CINCINNATI AND
             SPONSORING DEPARTMENTS

                      2.1 University Responsibilities
                      2.2 Sponsoring Department Responsibilities
                      2.3 Classification of Payments for Withholding Purposes
                      2.4 Foreign Source Income Exclusion
                      2.5 Federal Income Tax
                      2.6 Medicare Tax
                      2.7 State of Ohio and Local Taxes
                      2.8 Penalties and Sanctions




                                                6
2.1 University Responsibilities

UC is responsible for maintaining compliance with all applicable federal, state and local laws.
This includes tax and federal immigration laws. Such compliance involves ensuring that
payments made to international visitors are properly reported to the appropriate federal, state
and local agencies. Properly reporting such payments will greatly reduce the potential for
future tax or immigration problems for internationa l visitors. A number of offices are available
to assist departments and international visitors in gathering and coordinating the appropriate
information that is needed to maintain compliance with the tax and immigration laws. Refer to
Appendix 1 for a list of the offices which provide specific assistance with these matters, and
the types of services they provide.

2.2 Sponsoring Department Responsibilities

The hosting department or faculty member bears primary responsibility for ensuring that the
activities of, and payments to international visitors are in compliance with applicable UC
policies and procedures concerning immigration and tax laws and regulations. In making
arrangements for the arrival of international visitors, departments must ensure that appropriate
authorization or immigration status has or will be granted by the Bureau of Citizenship and
Immigration Services (see Sections 5 and 6). No payments of any kind will be made to
international visitors in an immigration status which prohibits payme nt. Proper work
authorization must be determined prior to services being provided by an international visitor.

The International Student Services Office must be contacted prior to making any
contractual arrangement to pay an international visitor to ensure that violations of
immigration laws do not occur. Such violations could lead to criminal penalties and/or
fines of up to $10,000 and to detention or deportation of the international visitor.

Claims for exemption from withholding of federal income tax under a tax treaty must be
documented completely by submitting IRS Form 8233, Form W-9, or Form W-8BEN (see
Section 10). If an international visitor does not qualify for this exemption, the appropriate
federal income tax must be withheld.

If an international visitor has an employee appointment and does not qualify for a tax treaty
exemption, Form W-4 (see Section 2.5.1 and Appendix 9) must be completed and submitted to
Payroll and Employee Information Services as part of the payroll appointment process.
Payment for services will be initiated by submitting a Personnel Action Form (PAF),
accompanied by an appropriately completed I-9 (see Section 9 and Appendix 6).

Note: No payments of any kind will be made to any international visitor under any
circumstances unless the visitor is in the U.S. under an appropriate immigration status.

In addition, any visitor who qualifies to receive compensation must have a social security
number (see Appendix 4) or an Individual Taxpayer Identification Number (see
Appendix 5) in order to claim a tax treaty benefit. International visitors who are
employees must have a social security number.

International visitors who receive compensation as independent contractors and do not
have an SSN or ITIN will have 30% withheld from the payment.




                                              7
IRS Form W-8BEN must be completed and filed with UC by the international visitor in order
for taxable fellowship or scholarship payments to be exempt from withholding under a tax
treaty (see Appendix 7). When tax treaty exemptions are not applicable, the appropriate federal
income tax must be withheld. State and local taxes are not withheld from fellowship and
scholarship payments.

2.3 Classification of Payments for Withholding Purposes

Payments that are discussed in this guide fall into three broad categories as follows:

    v employee wages
    v independent contractor payments, including honoraria
    v fellowship and scholarship payments

It is possible that certain types of payments to an international visitor are taxable, while other
payments to the same visitor are not taxable. Also, certain payments that are taxable to one
international visitor may not be taxable to a visitor from a different country because of the
terms of a tax treaty. Accordingly, it is important that the taxability (or non-taxability) of each
type of payment made to each international visitor as discussed in the following sections be
determined in order to know whether withholding is required and, if so, the amount required to
be withheld from the payment.

2.4 Foreign Source Income Exclusions

There are two categories of foreign source income exclusions.

2.4.1 For Services Performed Outside the United States

Payments that are made by UC to nonresident aliens, for services that the nonresident alien
performs in a country outside of the United States, are not subject to income tax withholding.
This exclusion applies only for services performed in a foreign country by an individual who is
not a citizen or resident of the United States. The services are considered to be "sourced” in a
foreign country and, therefore, are not subject to income tax withholding. In addition, U.S.
immigration status is not required.

2.4.2 For Grants Funded From Outside the United States

Fellowship and scholarship grants that are paid for with funds originating outside of the United
States are not subject to income tax withholding. Such grants are considered to be “sourced” in
a foreign country and, therefore, are not subject to income tax withholding.




                                               8
2.5 Federal Income Tax

All employee wages, independent contractor payments, and taxable portions of fellowship and
scholarship payments that an international visitor receives are considered taxable income,
unless they are specifically exempted from tax by a tax treaty or as foreign source income. Tax
treaty exemptions must be determined on a country-by-country basis. Refer to Section 10 of
this guide, and to IRS Publication 901. The University is required to withhold income tax on
international visitor income where applicable.

2.5.1 Nonresident Aliens

In order to be eligible for any payment, international visitors are subject to certain
requirements as described in Section 3. Employee wages are subject to withholding at the same
graduated rates applicable to U.S. citizens and residents unless specifically exempted by a tax
treaty between the U.S. and the international visitor =s country of residence. Generally, fewer
dependents may be claimed and higher amounts must be withheld because nonresident aliens
are not entitled to certain tax deductions. Like any other employee, a nonresident alien should
submit a valid, completed Form W-4 (see Appendix 9). However, since nonresident aliens are
restricted when filing their tax returns regarding deductions and allowances, they are subject to
special rules for completing Form W-4:

   v Nonresident aliens must check “single” on line 3, regardless of their actual marital
     status.
   v Nonresident aliens can claim only zero or one withholding allowance on line 5 (there
     are exceptions to this rule for residents of Canada, Mexico, Japan, South Korea, and
     India).
   v Nonresident aliens must request that an additional amount ($15.30 if paid biweekly and
     $33.10 if paid monthly) be withheld on line 6. Nonresident alien students from India
     are not subject to the additional tax withholding requirement. If a nonresident alien
     does not submit a properly completed Form W-4, withholding will occur based on
     single with no allowances and no additional amount.
   v Nonresident aliens CANNOT claim “Exempt” from withholding on line 7.

NOTE: Claiming zero withholding allowances will result in more federal income tax
being withheld from pay than claiming one allowance. Thus, the employee will have less
take home pay each check, but would be more likely to receive a refund from the IRS at
the end of the year.

A tax treaty exemption can only be claimed by a nonresident alien by submission of Form
8233 (see Section 10 and Appendix 3). International visitors who are residents for tax purposes
because they have passed the Substantial Presence Test (see Section 4.4) may sometimes
continue to claim a tax exemption using Form W-9.

Independent contractor payments must have income tax withheld at the rate of 30%, unless
specifically excluded by a tax treaty between the U.S. and the contractor=s country of residence.




                                             9
A tax treaty exemption can only be claimed by the nonresident alien using IRS Form 8233 (see
Section 10). International visitors who wish to claim a treaty benefit must have a social
security number (see Appendix 4) or an Individual Taxpayer Identification Number (see
Appendix 5). Fellowship and scholarship payments must have income tax withheld at the rate
of 14% on the taxable portions of the payment (amounts not used for tuition, books, fees and
course-required supplies and materials), unless specifically exclude d by a tax treaty between
the U.S. and the nonresident alien international visitor=s country of residence. A tax treaty
exemption must be claimed using IRS Form W-8BEN (see Section 10).

Forms 8233, W-9 and W-8BEN can be obtained from the International Student Service
Office, Payroll and Employee Information Services, or the Internal Revenue Service
website at www.irs.gov.

2.5.2 Resident Aliens

Employee Wages have income tax withheld at the same graduated rates that are used to
withhold tax on U.S. citize ns.

Independent Contractor Payments do not have income tax withheld even though such
payments are taxable, as is the case for U.S. citizens.

Fellowship and Scholarship Payments do not have income tax withheld. Taxable amounts
must be reported by individual tax payers, as is the case for U.S. citizens.

2.6 Social Security and Medicare Taxes

As noted in Section 1.14, Social Security Tax is not applicable to UC employees.

2.6.1 Employee Wages

The Medicare tax is withheld at the rate of 1.45%, with a matching percentage paid on behalf
of the individual by UC.

Exemptions from the Medicare tax are applicable under certain circumstances, as follows:

   v services performed by visitors temporarily in the U.S. on an F-1, J-1, M-1 or Q-1 visa
     which are consistent with the purpose for which the visitor is in the U.S., are exempt
     from the Medicare tax as long as the visitor is classified as a nonresident alien for tax
     purposes, or
   v services performed by a student who is employed while enrolled on at least a half-time
     basis and regularly attending classes are exempt from the Medicare tax.

2.6.2 Independent Contractor Payments

Payments for independent personal services are not subject to the Medicare tax.

2.6.3 Fellowship and Scholarship Payments

Payments for fellowships and scholarships are not subject to the Medicare tax.




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2.7 State of Ohio and Local Taxes

Neither the State of Ohio nor municipalities (such as the City of Cincinnati) are bound by
international tax treaties. However, federally taxable income is the basis for completion of an
individual=s Ohio tax return. It is the practice at UC that all employee wages are subject to state
and local withholding and reporting.

2.8 Penalties and Sanctions

The IRS regularly audits colleges and universities. The focus of these audits include, among
other things, compliance with tax laws that are discussed in this guide. In cases where taxes
have not been properly withheld, or income properly reported, the IRS can assess a penalty
against UC equal to the full amount of tax that should have been withheld, as well as penalties
and interest charges, even if the tax was ultimately paid by the international visitor on his/her
U.S. tax return. In the event that such an assessment would occur in an audit, these amounts
will be allocated to the sponsoring department.

SECTION THREE: U.S. TAX OBLIGATIONS FOR INTERNATIONAL VISITORS

                       3.1 Tax Basics for Nonresidents
                       3.2 Filing Requirements
                       3.3 Important Tax Documents
                       3.4 Resident Aliens - U.S. Individual Income Tax Return (Form 1040)
                       3.5 Certification of Compliance – “Sailing Permit” (IRS Form 1040-C
                       or Form 2063)
                       3.6 Social Security or Individual Tax Identification Number
                       3.7 Penalties and Sanctions

3.1 Tax Basics for Nonresident Aliens

A nonresident alien=s tax responsibility is complex. The definitions of what to include as
income and what might be exempt from taxes can be confusing. Therefore, the following
information is provided in some detail to inform and direct nonresident aliens regarding each
individual=s tax obligation.

Income received by a nonresident alien may be subject to income tax. However, a nonresident
alien may be exempt from paying U.S. income tax because of a tax treaty between the U.S. and
his/her country of residency. A listing of countries with which the U.S. has tax treaties is
included in Section 10. Each treaty is different. Income received must meet the strict
requirements of the treaty in order to be exempt from tax. If the income is not exempted by a
tax treaty, the nonresident alien pays U.S. tax on all income from sources inside the U.S.

A nonresident alien generally receives no tax exemption for dependents. All nonresident
aliens must file IRS Form 1040NR or 1040NR -EZ (Income Tax Return for Nonresident
Aliens) even if all income is exempt (see Appendix 2.2 and 2.3).

Striking differences exist between the taxation of residents and nonresidents of the United
States. The basic characteristics of nonresident alien taxation are:
        1. Tax is generally levied on U.S. source income only.
        2. Tax treaty provisions may exempt some income from tax.




                                              11
       3. Interest income may be tax-free.
       4. Nonresident aliens cannot file jointly with their spouse (in most cases).
       5. Generally, only one personal exemption is allowed regardless of family status.
       6. Generally, no standard deduction is permitted.
       7. Itemized deductions are limited to:
               State and local taxes withheld
               Contributions to charity
               Casualty/theft losses
               Miscellaneous business deductions
       8. Investment income is generally taxed at a flat 30%.
       9. No child or dependent care credit is permitted.
       10. No Hope Credit or Lifetime Learning credit is permitted.

3.2 Filing Requirements

International visitors must file an annual income tax return each year he/she is present in the
U.S. Forms to be filed as well as filing deadlin es vary according to individual circumstances.

3.2.1 Who Needs To File?

Every nonresident F, J, M, and Q visaholder in the U.S. must file an annual tax return and
statement to substantiate nonresident status with the Internal Revenue Service. This includes F-
2 and J-2 spouses and children.

3.2.2 What Needs To Be Filed?

Nonresident F, J, and M visaholders must file tax returns on Form 1040NR, “U.S. Nonresident
Alien Income Tax Return,” (see Appendix 2.2) or Form 1040NR-EZ, “U.S. Income Tax
Return for Certain Nonresident Aliens With No Dependents,” (see Appendix 2.3) whether or
not they earned any U.S.-source income during the tax year. They must also file an 8843
Statement for Exempt Individuals or Individuals with a Medical Condition (see Appendix 2.4).

3.2.3 When Must The Return Be Filed?

If a nonresident alien earned wages subject to withholding during a tax year, they must mail
their return on or before April 15 of the subsequent year. If they received no U.S. wages, the
due date is June 15 of the following year.

3.2.4 Where Must The Return Be Filed?

All nonresident alien tax returns and statements must be mailed to:

               Internal Revenue Service Center
               Philadelphia, Pennsylvania 19255.

3.2.5 What Are The Penalties For Non-Compliance?

Penalties for noncompliance with the filing requirement can include: (1) future requests for
change of status (especially to permanent resident) will be denied; (2) visa renewals at
American Consulates/Embassies could be denied; (3) fines and interest will be assessed whe n




                                             12
money is owed to the IRS. If more than 16 months late in filing the form, no deductions can be
claimed; and (4) if more than 3 years late in filing and a refund was due, no refund will be
given.

3.2.6 Tax Return Record Keeping

Every taxpayer should retain a copy of the completed tax return and any documentation
submitted with it. Proper response to an IRS inquiry regarding a prior year=s return is virtually
impossible without an exact copy of that return. Occasionally circumstances require the
taxpayer to submit a copy of a prior year return to the IRS. In addition, nonresident aliens
applying to the Bureau of Citizenship and Immigration Services for permanent residence may
be required to produce copies of their tax returns for the current and previous two years.

3.3 Important Tax Documents

3.3.1 Form 1040NR

A U.S. Nonresident Alien Income tax Return. The longer version of the return completed by
many nonresidents. This form is distinct from the 1040, 1040A, or 1040EZ filed by residents
for tax purposes. It is not interchangeable with those forms. The IRS publishes an instruction
booklet to accompany the form (see Appendix 2.2).
3.3.2 Form 1040NR-EZ

A U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents. A simplified
version of the 1040NR. Most F-1 and J-1 students may file the 1040NR -EZ. The IRS publishes
an instruction booklet for this form (see Appendix 2.3).

3.3.3 Form 8843

A Statement for Exempt Individuals and Individuals with a Medical condition. This one -page
document must be completed and returned with the 1040NR and 1040NR-EZ. It verifies
nonresident alien tax status (see Appendix 2.4).

3.3.4 Form W-2

A Wage and Tax Statement. A form issued annually by employers (normally during the month
of January). Copies of the W-2 must be filed with federal, state, and local tax returns for
individuals who worked (see Appendix 11).

3.3.5 Form 1042 -S

A Foreign Persons U.S. Source Income Subject to Withholding. A form used to report total
scholarship/fellowship payments income tax withheld and other information relating to grant
payments for individuals who received scholarships/fellowships/treaty benefits honored by an
employer (see Appendix 10).

3.3.6 Form 1099 -G

State income tax return received from the previous tax year. It is reportable income if it was
used to lower a federal income earned from the previous tax year (see Appendix 23).




                                             13
3.3.7 Form 1099 -R

A 1099R is a refund given to students who had income withheld as part of the Public
Employment Retirement System (PERS). Such a withholding happens when students work and
are not enrolled (typically over the Summer). Any refund of PERS will result in a 10% penalty
on the income tax return on the amount of the refund received. Form 5329 must be submitted
with the return (see Appendix 24).

3.3.8 Form 1099 -DIV

Interest earned on investments. This is reportable income (see Appendix 25).

3.3.9 Form 1099 -INT

A student is given this by a bank for interest earned on checking/savings accounts. This is not
reportable income (see Appendix 26).

3.3.10 Form 1099-MISC

Income earned from various other sources other than as an employee (see Appendix 27).

3.3.11 Form W-4

Employees Withholding Allowance Certificate. A form completed by employees at the time of
hire to indicate how much tax is to be withheld from the paycheck (see Appendix 9).

3.4 Certificate of Compliance – “Sailing Permit” (IRS Form 1040-C or Form 2063)

A Certificate of Compliance, or “Sailing Permit” is a form that a nonresident alien must file
with the IRS to demonstrate that he or she has paid all applicable U.S. taxes before leaving the
U.S. Holders of F-1, J-1, H-3, and H-4 visas are not required to obtain the Certificate of
Compliance if their only U.S. source income included either (a) allowances or payments to
cover study expenses (including travel, maintenance, and tuition) or (b) wages from authorized
work (including practical training). Permanent residents and all nonresident aliens with visa
status other than those noted above must still obtain a Certificate of Compliance from the IRS
before leaving the U.S. The following information will be useful to international visitors who
must obtain a Certificate of Compliance prior to departure from the U.S.:

   v IRS Form 2063 is required if the international visitor owes no U.S. tax at time of
     departure.
   v IRS Form 1040-C is required if the foreign visitor owes U.S. taxes at time of departure.
   v The appropriate form should be obtained and filed at least 14 days before departure, but
     no more than 30 days before departure.
   v The appropriate form can be obtained from the local IRS office or the IRS website at
     www.irs.gov.

3.5 Social Security or Individual Taxpayer Identification Number




                                             14
Effective January 1, 2001, tax treaty benefits may not be claimed unless the recipient
holds a valid social security number or Individual Taxpayer Identification Number.

An international visitor must obtain a social security number if he/she is eligible to work in the
U.S. and will be receiving wages as an employee. A social security number is obtained by
filing Form SS-5 (see Appendix 4) with the local Social Security Administration Office (550
Main Street, Cincinnati, OH 45202). In addition to having a completed Form SS-5,
international visitors who are applying for a social security number must have their passport
and at least one other piece of identification with them when they visit the Social Security
Administration office. In some countries, international visitors can apply for a social security
number at the U.S. Embassy prior to their arrival in the U.S.

Social security numbers are assigned once to an individual, and that number belongs to him/her
permanently.

The Internal Revenue Service (IRS) requires everyone filing a tax return to use either a social
security number or an Individual Taxpayer Identification Number (ITIN). Social Security
Administration regulations permit the issuance of social security numbers only to those
individuals eligible to be employed. ITINs are required for nonresident aliens who are not
eligible for or do not otherwise need social security numbers. An ITIN is obtained by
submitting a Form W-7 (Application for IRS Individual Taxpayer Identification Number).
There are three ways to apply for an ITIN using Form W-7:

1. The applicant can appear in person before an IRS acceptance agent, who will examine the
identity documents and Form W-7, and then mail the application to the IRS. UC is currently an
IRS acceptance agent. Individuals needing an ITIN can make an appointment with an ISSO
staff member by calling 556-2879.
2. The applicant can appear in person at a local IRS office with passport and appropriate
documentation and fill out a Form W-7. The W-7 is then processed by the IRS and an ITIN is
issued in about 6 weeks.
3. The applicant can obtain, and submit, a completed Form W-7 by mail. Since ORIGINAL
identification documents would have to be submitted with Form W-7, this option is not
recommended.

The local IRS office is located at:   Internal Revenue Service
                                      Federal Building
                                      550 Main Street, Room 1009
                                      Cincinnati, OH 45202

Form W-7 can be found in Appendix 5.

3.6 Penalties and Sanctions

Failure of a nonresident alien to comply with the U.S. tax law can lead to the imposition of
fines and penalties to be assessed by the IRS against the international visitor and UC. Failure to
file the appropriate tax returns or making intentionally false statements on these returns can
lead to criminal penalties and/or deportation of the nonresident alien.

SECTION FOUR: RESIDENCY DETERMINATION FOR TAX PURPOSES




                                             15
                     4.1 Resident Alien for Tax Purposes
                     4.2 Nonresident Alien for Tax Purposes
                     4.3 Green Card Test
                     4.4 Substantial Presence Test

International visitors enter the U.S. under a variety of immigration classifications, as
referenced below and described more fully in Sections 5, 6, 7 and 8. However, the Internal
Revenue Service classifies international visitors as resident aliens or nonresident aliens for tax
purposes. This section describes the difference between resident and nonresident aliens for tax
purposes.

4.1 Resident Alien for Tax Purposes

A resident alien for tax purposes is a person who is not a U.S. citizen and who meets either the
“Lawful Permanent Resident” (green card) test or the “substantial presence” test, as described
in Publication 519, U.S. Tax Guide for Aliens. With regard to residency determination for tax
purposes:

* F and J student visa holders are generally considered resident aliens after their first five
(5) calendar years in the U.S.

    v J exchange visitors’ visa holders (professor, research scholar, short-term scholar,
      specialist, and non-degree students) are generally considered resident aliens after their
      first two (2) calendar years in the U.S.
    v H and TN visa holders are considered resident aliens if they meet the “substantial
      presence” test described in Section 4.4 of this guide.

4.2 Nonresident Alien for Tax Purposes

A nonresident alien for tax purposes is a person who is not a U.S. citizen and who does not
meet either the “green card” test or the “substantial presence” test. With regard to residency
determination for tax purposes:

* F and J student visa holders are generally considered nonresident aliens during their first
five (5) calendar years in the U.S.
* J non-student visa holders (researchers, scholars, teachers, etc.) are generally considered
nonresident aliens during their first two (2) calendar years in the U.S.
* H and TN visa holders are considered nonresident aliens only if they are present in the U.S.
for a short period of time, and will not meet the “substantial presence” test.

4.3 Permane nt Resident (Green Card) Test

An international visitor is a resident alien for tax purposes if he/she is a lawful permanent
resident of the U.S. This status indicates that he/she has been issued an alien registration card,
also known as a “green card,” by the Bureau of Citizenship and Immigration Services (BCIS).
The international visitor need not be in possession of the “green card” itself. The right to
lawful permanent residence is granted at the time of the final interview with the BCIS officials
and is evidenced by the Service=s stamp in the applicant=s passport. The “green card” itself
may not arrive for several months after the interview.




                                              16
4.4 Substantial Presence Test

F, J and M students are not permitted to use the Substantial Presence Test until their sixth year
in the U.S. J scholars (professors, research scholars, etc.) can not use the Substantial Presence
Test until at least their third year in the U.S. After that, determining whether an alien has met
the substantial presence test can be difficult. The formula is as follows:
1) 31 days during the current year, and
2) 183 days during the 3-year period that includes the current year and the 2 years immediately
before the current year.

4.4.1 Days That Are Not Counted

A J non-degree student visa holder (professor, research scholar, short-term scholar, specialist,
non-degree student) who is complying with the requirements of the visa, does not count days
for the first two calendar years within the past six calendar years.

An F or J student visa holder who complies with the requirements of the visa does not count
days for the first five calendar years in the U.S.

It is important to note that the counting rules are based on a “calendar” year, not a 12-
month period. For example, a J non-degree student visa holder enters the U.S. on December
15, 2001. For purposes of the substantial presence test, 2001 is the “1st calendar year”, even
though the visitor was present for only 16 days of that calendar year. 2002, is the “2nd calendar
year.” This individual=s exemption from the substantial presence test would end on December
31, 2002.

An international visitor will not meet the Substantial Presence test if (1) he/she is present in the
U.S. on fewer than 183 days during the current year, and (2) it is established for the current
year that he/she has a tax home in a foreign country and has a “closer connection” to that
country than to the U.S. The “closer connection” exception is discussed in detail in IRS
Publication 519, U.S. Tax Guide for Aliens.

4.4.2 Counting Days

An international visitor is a resident alien for tax purposes if he/she meets the substantial
presence test for the calendar year. Most students, professors and/or researchers are not subject
to the test for a period of time (see Section 4.4.2). To meet the test, the international visitor
must be physically present in the U.S. on at least:

(a) 31 days during the current year, and
(b) 183 days during the three-year period that includes the current year and the two years
immediately before that, counting:

       v all the days he/she was present in the current year, and
       v 1/3 of the days he/she was present in the first year before the current year, and
       v 1/6 of the days he/she was present in the second year before the current year.

                            The Substantial Presence Test Formula

            Was the student (or the dependent of a student) in the U.S. in F, J, or M




                                              17
      status for any part of five previous calendar years? (If they were present in the U.S.
                    for any part of a calendar year, they must count that year)
                                                OR
        Was the J-1 scholar (or the dependent of a scholar) or a Q visaholder in the U.S.
                        for any part of two of the past six calendar years?

            If no, they are a nonresident alien for tax purposes for the current year.
                                          If yes, go on.

     Were they physically present in the U.S. for at least 31 days during the current year?

                       If no, they are a nonresident alien for tax purposes.
                                           If yes, go on.

 If they are an F, J, or M student (or dependent of a student) is their total number of days 183
                                                 or
   greater when you apply the formula below to only those days in calendar years after their
                                      fifth year in the U.S.?

                                               OR

If they are a J scholar (or dependent of a scholar) or a Q visaholder, is the total number of days
     183 or greater when you apply the formula below to their days of presence in the U.S.
         EXCLUDING the days in the first two calendar years within the past six years.
                   For example, if the current year is 2001 the formula would be:
          # of days present #             of days present               # of days present
                 in 2003 +                     in 2002 +                     in 1991 +
                    x1                           x 1/3                         x 1/6

                          Do not round the results of this calculation
                       If no, they are a nonresident alien for tax purposes.
           If yes, they pass the Substantial Presence Test and must file their taxes as
                     a resident of the U.S. for all or part of the current year.

4.4.3 Election to Retain Nonresident Status

To retain nonresident alien status after five years, F and J student visa holders must be present
in the U.S. fewer than 183 days and must establish that they have a tax home in a foreign
country and that they have a closer connection to that country than to the U.S.

SECTION FIVE: SHORT TERM VISITORS

                   5.1 Immigration Law Restrictions
                   5.2 B-1 and B-2 Immigration Status
                   5.3 Visa Waiver for Business (VWB) and Tourism (VWT)

5.1 Immigration Law Restrictions

In recent years, the IRS and the BCIS have undertaken stricter enforcement measures with
respect to tax compliance by international visitors. Although these efforts will impact those




                                             18
who are hosting international visitors, these restrictions should not discourage anyone from
inviting international visitors to UC for short term stays, particularly guest speakers and
performers. In most cases, it is possible to legally reimburse them for expenses (such as
accommodations and travel) and/or pay them for services performed for UC, but only if the
international visitor enters the United States with the proper status. If an invitation is extended
to an international visitor, UC personnel should be aware that for some countries it may take
several months to obtain the proper visa. Once in the U.S., it is also necessary for international
visitors to obtain a tax identification number (social security number or ITIN). International
visitors performing limited services can only be paid using the “Limited Services Enga gement
Form For International Visitors ” (see Appendix 12).

In order to ensure that (a) international visitors can provide services and/or receive the
appropriate payments, (b) they are not denied entry into the U.S., (c) they do not have more
taxes withhe ld than are necessary, and (d) hosting departments are not assessed fines for non-
compliance, personnel who plan to host international visitors should have their
departmental business manager contact the International Student Services Office prior to
making any contractual arrangements to compensate or reimburse the international
visitor.

5.2    B-1 and B-2 Immigration Status

An international visitor can qualify for the B visa category if he/she has no intention of
abandoning his/her residence in a foreign country and is visiting the U.S. temporarily for
business or tourism. International visitors visiting temporarily for business have an
immigration status of B-1 and those visiting temporarily for tourism have an immigration
status of B-2.

5.2.1 B-1 Visitor for Business

International visitors holding a B-1 immigration status can receive the following:
    v Honoraria payments (no limit) provided the stay does not exceed 9 days and the
        international visitor has not received more than 5 similar payments within the previous
        six months.
    v Reimbursement of expenses for properly documented accommodations, meals, and
        travel in accordance with University travel policies (regardless of time of the stay).
        Payments also may be made directly to the provider of the service.
    v Scholarship or fellowship grants where the international visitor is enrolled in a course
        of study and renders no services.
International visitors holding B-1 immigration status may not be employed.

5.2.2 B-2 Visitor for Tourism

International visitors holding B-2 immigration status can receive honoraria payments and
reimbursement for expenses provided the stay does not exceed 9 days and the international
visitor has not received such payments from more than 5 other institutions in the previous 6
months. International visitors holding B-2 immigration status may not be employed.

5.3    Visa Waiver for Business (VWB) and Tourism (VWT)




                                              19
International visitors who qualify for B immigration status may enter the U.S. without first
obtaining a visa if they are from one of the following 29 countries: Andorra, Argentina,
Australia, Austria, Belgium, Brunei, Denmark, Finland, France, Germany, Iceland, Ireland,
Italy, Japan, Liechtenstein, Luxembourg, Monaco, Netherlands, New Zealand, Norway,
Portugal, San Marino, Singapore, Slovenia, Spain, Sweden, Switzerland, the United Kingdom
and Uruguay.
International visitors from these countries qualify for the visa waiver program (VWB status for
those entering for business and VWT for those coming for pleasure). International visitors
entering the U.S. under the visa waiver program will receive a special (green) I-94 card upon
arrival (see Appendix 22 for sample).


To apply for admission into the United States under the visa waiver program, an international
visitor must meet the following conditions:
     v Have a valid passport issued by, and be a citizen of, one of the 29 participating
        countries;
     v Seek entry for 90 days or less;
     v Have a roundtrip ticket;
     v Have proof of financial solvency; and
     v Agree to waive the right to a hearing to determine admissibility to the U.S. if the
        immigration inspector declines entry.

International visitors applying for entry under the visa waiver program are allowed to remain in
the U.S. for up to 90 days, and may not change nonimmigrant status or apply for an
adjustment of status to lawful permanent resident alien. International visitors on the visa
waiver for tourism (VWT) or the visa waiver for business (VWB) can receive payments
consistent with B-1 and B-2 visitors discussed in Sections 5.2.1 and 5.2.2 above. They may
not be employed.

SECTION SIX:          F-1 AND J-1 STUDENTS

                      6.1 General Provisions
                      6.2 Employment Authorization and Limitations
                      6.3 Tax Implications

International visitors admitted to the U.S. to pursue a prescribed full course of study are
classified as F-1 or J-1. Students pursuing full-time degree programs are most typically
classified as F-1. J-1 students are typically sponsored financially by the U.S. government or
their home government.

6.1    General Provisions

F-1 and J-1 student status holders are generally considered nonresident aliens for tax purposes
during their first five calendar years in the U.S.

F-1 and J-1 students who have been in the U.S. for all or parts of more than five (5)
consecutive years are generally considered to be resident aliens for tax purposes. Students with
F-1 or J-1 status become eligible to use the substantial presence test after five years as
nonresident aliens.




                                             20
For example, a student with a J-1 visa who arrived in the U.S. in 1996 files nonresident alien
tax return (IRS Form 1040NR or 1040NR-EZ) from 1998 through 2002. The student passes the
substantial presence test (described in Section 4.4 of this guide) in 2003. The student is
considered a resident alien for tax purposes in 2003 (see Section 3.3).

All F-1 and J-1 students who have been in the U.S. for all or part of more than five (5) years
will be treated as resident aliens for tax purposes. Individuals who wish to be treated as
nonresidents for tax purposes must establish to the satisfaction of the Internal Revenue Service
that they are complying with the terms of their student visa and do not intend to permanently
reside in the United States, and must provide a written statement from the IRS substantiating
their continued nonresident alien status.


6.2    Employment Authorization and Limitations

The Immigration and Nationality Act provides that F-1 and J-1 students must be coming to the
United States solely to pursue a full-course of academic, language, or other non-vocational
study. Nevertheless, F-1 students ma y work under certain circumstances. Bureau of Citizenship
and Immigration Services (BCIS) regulations define “employment” as services or labor for
wages or other remuneration. Essentially, F-1 student employment can be divided into three
distinct categories: practical training, off-campus, and on-campus.

There are two types of employment authorizations available for students on the J -1 status:
student employment and academic training. The difference between the two is that student
employment occur on-campus unless there is economic necessity. Academic training is related
to the student’s field of study and in most cases occurs off-campus and for a specified period of
time.

6.2.1 Practical Training for F-1 Students

Practical training is a legal means by which F-1 students can obtain employment in areas
related to their academic field of study. Students, in general, must have completed one
academic year (approximately nine months) in F-1 status and must maintain their F-1 status to
be eligible for practical training. There are two types of practical training:
    v Optional Practical Training
    v Curricular Practical Training

Optional Practical Training (OPT) must be authorized by the Bureau of Citizenship and
Immigration Services (BCIS) based on a recommendation from the designated school official
(DSO) at the school which issued the form I-20, a government document which verifies the
student’s admission to that institution. The term “optional” means that the students can opt to
use all or part of their total practical training allotment of a maximum of 12 months. OPT can
be authorized by the BCIS: (1) during vacation when school is not in session - full time or part-
time employment is allowed; (2) for part time work, a maximum of 20 hours per week, while
school is in session; (3) after completing all course requirements for the degree (full time or
part time); or (4) full time after completion of the course of study. Students can obtain 12
months of OPT for each higher degree obtained.
To engage in optional practical training employment the student must apply for an
Employment Authorization Document (EAD) from the Bureau of Citizenship and Immigration
Services center having jurisdiction over their place of residence. A sample EAD can be found




                                             21
at Appendix 18. This is done with a recommendation from the students DSO. Their name,
photo and valid dates of employment are printed on the EAD. Employers should note that the
average processing time for BCIS to issue the EAD is three months. Employers should be
aware that the amount of time it takes the BCIS to approve the EAD is beyond the control of
the student or the school. Delays of 90 days or more are typical during the summer months.

Optional practical training employment must be related to the student’s field of study. A
communication major, for example, is not eligible to work as a computer programmer on OPT.

The student may not accept OPT employment until the BCIS approves the application and
provides the student with an EAD.

While on OPT a student may travel if required/desired. The student will need the EAD, a letter
from the employer certifying that the student is employed, and the student must have his/her
form I-20 endorsed by the DSO within the previous 6 months. Unless going to Canada, Mexico
or contiguous territories for 30 days or less, the student will also need a valid F-1 visa.
Students with an expired F-1 visa are cautioned not to travel while on OPT. Obtaining an F-1
visa while on OPT is risky.

Curricular Practical Training (CPT) may be authorized by the institution (NOT by BCIS)
for F-1 students participating in curricular-related employment such as cooperative education,
work study, practicum and internship programs. Authorization is written on the back of the I-
20 student copy and will include the name and location of the company, beginning and ending
date, and signature of the Designated School Official (See sample authorization in Appendix
17). Since each institution has different policies related to curricular practical employment,
students should speak to the DSO at their institution. Processing time for the authorization of
CPT varies at each institution.

At a minimum, qualifying curricular practical training involves courses that carry academic
credit, are listed in the University’s regular bulletin of course of offerings and has a faculty
member assigned to teach the course. It is particularly important that any employment
experience required by the course be instrumental to achieving a curricular academic objective.
A course offered for the primary purpose of facilitating employment authorization does not
qualify for curricular practical training. Another example of curricular practical training would
be a graduate student engaged in research that is part of a thesis or dissertation. The research
should involve innovative technology available only at particular corporation’s research
facilities or to collect data essential for completion of a thesis or dissertation. Students must
complete one academic year (9 months) as a full-time student before they are eligible to start
curricular practical training and be F-1 at the time of application. The only exception to the 9
month rule is graduate students who are required to start a coop or internship prior to
completing one academic year of study.

The student’s I-20 form, I-94 card and unexpired foreign passport is the employment
authorization. No authorization is needed from the Bureau of Citizenship and Immigration
Services. Students are not limited in the amount of curricular practical training they may utilize.
However, students who have engaged in one (1) year or more of full-time curricular practical
training are ineligible for optional practical training.

6.2.2 Severe Economic Hardship Employment




                                             22
Was established to provide students who have experienced a legitimate and unforeseen
economic hardship since obtaining F-1 status the opportunity to obtain employment
authorization. Just what constitutes a legitimate and unforeseen economic hardship is debatable.
It is up to the DSO to initially determine the legitimacy of the request. Typically, a DSO would
look for such things as loss of on-campus employment, unexpected loss of a scholarship,
serious currency devaluation when the funds come from abroad, excessive tuition and fee
increases, medical bills, burglary or robbery (with a police report), substantial increases in
living costs, disruption of a sponsors income, death of a sponsor, etc.

If determined by the DSO to be a legitimate and unforeseen economic hardship, the DSO
recommends to the BCIS that the student be granted employment authorization by attaching
evidence of the hardship being claimed. If granted, the employment authorization is valid for
part-time employment (20 hours a week or less while school is in session) and full time during
scheduled breaks. Full-time mean unlimited hours.

6.2.3 Special Student Relief

Measures were enacted by the BCIS June 10, 1998. It was enacted in response to the economic
crisis in 5 Asian countries. Students whose funding comes from Indonesia, Malaysia,
Philipp ines, South Korea, or Thailand, who were in F-1 status prior to June 10, 1998, may be
able to apply for full time employment authorization while studying on a part-time basis. Such
students have to prove that their funding has been greatly reduced due to the economic crisis in
the 5 above listed countries and have documentation to support this claim.

The DSO endorses the student I-20 and sends the recommendation and all supporting
documents to the BCIS. The BCIS, if they agree with the recommendation, will issue an EAD.

Employment will be authorized for one year or until the program of study is complete
(whichever is less). The program will be in effect until such time that BCIS deems the
economic crisis in these countries to be over.

6.2.4 On-Campus Employment For F-1 Students

All F-1 students are eligible to work on UC’s premises 20 hours a week while school is in
session, full-time during scheduled breaks. In addition to on-campus employment on the
school’s premises, such as a research assistantship, or a work/study job in the cafeteria, the
regulations provide for on-campus employment which takes place at an off-campus location
“educationally affiliated with the school.” In the case of off-campus locations, the employment
must also be “associated with the school’s established curriculum or related to contractually
funded research projects at the post-graduate level.” The BCIS has stated that the phrase “at
the post-graduate level” applies to employment based on an association with the established
curriculum as well as contractually funded research projects. However, because the wording of
the rule is unclear, many educators and immigration practitioners believe that the “post-
graduate” restriction applies only to contractually funded research projects, and therefore,
employment associated with the school’s established curriculum is an option for
undergraduates. Figuring out what “associated with the school’s established curriculum”
means and how such employment may be “related” to a contractually funded research project
may seem like more trouble than it is worth. However, there are a number of benefits
associated with on-campus employment at an “off-campus ” location that may make the effort
valuable.




                                            23
First, students are eligible to begin employment immediately upon being admitted to the
United States in F-1 status. Pursuant to Department of State regulations, this may be as much
as ninety days before classes begin. Second, there is no limit to the total period of on-campus
employment in which students may engage.

Thus a student may work up to twenty hours a week while school is in session and full-time
during any vacation periods for as many years as he or she is pursuing a full course of study
and not fore close on other employment options.

Third, permission to undertake on-campus employment is considered by the BCIS to be
incident to status and, therefore, requires no additional authorization from either the DSO or
the BCIS.

6.2.5 J-1 Student Employment

J-1 student employment essentially can be classified in three ways:

      1. Scholarship, Fellowship or Assistantship: If the employment is required in return for
         receiving a scholarship, fellowship or an assistantship, such activity usually occurs on
         campus with the school as the employer. In certain circumstances, however, the work
         can be done elsewhere for a different employer. For example: exchange visitors may
         work in a government or private research laboratory if the exchange visitors= major
         professor (e.g. department chair) has a joint appointment at one of those locations and
         the employment is supervised and counts toward the exchange visitor’s degrees.
      2. On-Campus : The Exchange Visitor Program regulations allow for jobs on-campus that
         are related/unrelated to study, which stipulate that the work can be done “on the
         premises” of the school. This means that the school does not have to be the employer.
         For example: exchange visitors work for a commercial company, such as a food service,
         operating on the campus.
      3. Off-Campus: Exchange visitors may be authorized off-campus employment when
         “necessary due to serious, urgent and unforeseen economic circumstances” that have
         arisen since the exchange visitor’s sponsorship on the J-1 visa. Such employment will
         be authorized in writing by a Responsible Officer (RO) or Alternate Responsible
         Officer (ARO) indicating the name and address of the employer and the dates of
         employment.

6.2.6 J-1 Academic Training

Practical training for J-1 students is called “academic training”. International students on J-1
visas are eligible for up to 18 months of academic training. Post-doctoral students are
permitted three years of academic training. Some J -1 students are also allowed to work part-
time during the academic program under academic training. Academic Training is granted in
writing by the RO or ARO at the institution the student is attending. Students should consult
with the RO or ARO at their institution. (see sample authorization in Appendix 20)

6.3      Tax Implications




                                              24
Refer to section two of this guide to determine how federal income tax, social security and
medicare tax, state and local income taxes apply to the type of payments being made to the
international visitor.

SECTION SEVEN: J-1 EXCHANGE VISITORS

                       7.1 J-1 Exchange Visitor Categories
                       7.2 General Provisions
                       7.3 Employment Authorization and Limitations
                       7.4 Tax Implications
                       7.5 General Information about the Exchange Visitor Request Forms

7.1    J-1 Exchange Visitor Categories

J-1 status holders are referred to as exchange visitors. International visitors to UC can enter the
U.S. as J-1 exchange visitors in one of five categories. They are:

Student (Non-Degree) -         An international visitor coming to the U.S. to engage full-time in
                               a prescribed course of study (includes research).
Professor -                    An international visitor coming to the U.S. primarily to teach or
                               lecture.
Research Scholar -             An international visitor coming to the U.S. primarily to conduct
                               research, observe research or consult in conjunction with a
                               research project.
Short -Term Scholar -          An international visitor coming to the U.S. primarily to observe
                               research or consult in conjunction with a research project for the
                               purpose of lecturing, observing, consulting, training or
                               demonstrating special skills for a period not to exceed 6 months.
Specialist -                   An international visitor who is an expert in a field of specialized
                               knowledge or skill coming to the U.S. for observing, consulting,
                               or demonstrating special skills.

7.2    General Provisions

J-1 non-degree student status holders (Professors, researcher scholars, specialists, short-term
scholars and non-degree students) are generally considered nonresident aliens for their first
two calendar years in the U.S.

J-1 non-degree student status holders who have been in the U.S. at least two years are generally
considered to be resident aliens for tax purposes. Non-degree students with J-1 status become
eligible to use the substantial presence test after two years as a nonresident alien. For example,
a Professor with a J-1 visa who arrived in the U.S. in 2001 files nonresident alien tax returns
(IRS Form 1040NR or 1040NR-EZ) for 2001 and 2002. The Professor passes the substantial
presence test in 2003. The Professor is considered a resident alien for tax purposes in 2003.

Individuals who have been in the U.S. for more than two (2) calendar years will be treated as
resident aliens for tax purposes. Those who wish to be treated as nonresident aliens for tax
purposes must establish to the satisfaction of the IRS that they are complying with the terms of
their visa and do not intend to permanently reside in the US, and must provide a written
statement from the IRS substantiating their continued nonresident alien status.




                                              25
7.3    Employment Authorization and Limitations

J-1 exchange visitor (professors, research scholars, specialists, short-term scholars and non-
degree students) status provides for employment of an international visitor on-campus.
Permission to work off-campus cannot be obtained in most cases. Exchange visitors must
direct requests for exceptions to the International Student Services Office.

7.4    Tax Implications

Refer to Section two of this guide to determine how federal income tax, social security and
medicare tax, and state and local income taxes apply to the type of payments being made to the
international visitor.

7.5    General Information about the Exchange Visitor Request Forms

In order to bring an international visitor to UC under the auspices of the J-1 exchange visitor
program, the sponsoring department must complete and forward the “General Information
about the Exchange Visitor” forms to the ISSO. The ISSO will then prepare an DS-2019 form
that the prospective exchange visitor will take to the nearest U.S. consulate/embassy to apply
for a J-1 visa (see Appendix 13).

SECTION EIGHT: OTHER NON -IMMIGRANT EMPLOYMENT CATEGORIES

                       8.1 H-1B, O, P, & TN Immigration Statuses
                       8.2 Employment Authorization and Limitations
                       8.3 Tax Implications

8.1    H-1B, O, P & TN Immigration Statuses

H-1B status holders are generally considered nonresidents for tax purposes unless they meet
the “substantial presence” test. They should be treated as residents for tax purposes, however,
if they are expected to be in the U.S. for at least 183 days in the current tax year, or are
otherwise expected to pass the Substantial Presence Test (see Section 4.4). The H-1B
immigration category is reserved for specialty workers such as Professors, Post-doctoral
assistants, and other types of professionals. H-1B visa holders have a maximum of six (6) years
of employment in the category, regardless of the employer. Departmental personnel should
contact the International Student Services Office for guidance on obtaining H-1B employment
status. No international visitor can be employed at UC under H-1B status unless UC has
obtained an approved petition for H-1B s tatus from the BCIS. See Appendix 14 for “General
Instructions For H-1B Applications.”

O and P immigration statuses are issued to artists, performers and aliens of extraordinary
ability.

These immigration types are treated in the same manner as the H-1B for tax and employment
purposes. See Appendix 15 for “Guidelines For Obtaining O-l Alien of Extraordinary Ability
Status”.




                                             26
TN statuses are issued to Canadian and Mexican citizens and are the equivalent of the H-1B
category. TN status is reserved for individuals whose fields of employment are listed under the
North American Free Trade Agreement (NAFTA) and who have at least a bachelor ’s degree.
TN status holders are treated in the same manner as H-1B status holders for employment and
taxation purposes. See Appendix 16 for guidance on obtaining TN status.

8.2    Employment Authorization and Limitations

H-1B, O, P, and TN employment authorizations are job specific. They do not transfer from job
to job, even within the same employer. Individuals on H-1B, O, P or TN status at another
institution may receive reimbursement for expenses for services performed at UC, but no
payments. The same is true for someone currently on H-1B status at UC who will be engaging
in additional activities.

8.3    Tax Implications

Refer to Section Two of this guide to determine how federal income tax, Medicare tax, and
state and local income taxes apply to the type of payments being made to the international
visitor. Note that H-1B, O, P and TN status holders are subject to Medicare wi thholding.
Any change in employment status must be communicated to the International Student
Services Office and to Payroll and Employee Information Services.

SECTION NINE:         EMPLOYMENT ELIGIBILITY VERIFICATION
                      (COMPLETION OF FORM I-9)

                      9.1 Introduction to IRCA
                      9.2 Completing Form I-9

9.1    Introduction to IRCA

The Immigration Reform and Control Act of 1986 (IRCA) makes it illegal to knowingly hire
persons who are not authorized to work in the United States, and requires that employers verify
the identity and work eligibility of ALL new employees. At the same time, IRCA bans
discrimination in recruitment, hiring, and firing on the basis of national origin or immigration
status.

Under IRCA, employers must verify that all newly hired employees, whether they be U.S.
citizens or resident or nonresident aliens, are authorized to work in the U.S. by having each
new employee complete and sign BCIS Form I-9, “Employment Eligibility Verification”,
within the first three days of employment. The employee must show proof of identity and work
eligibility by providing original documents as indicated on Form I-9, and the employer must
examine the documents and complete Section 2, “Employer Review and Verification”.

The hiring department is responsible for having each new employee provide the necessary
documents and complete Form I-9, as well as for the verification process. Original Forms I -9
must be enclosed with initial appointment forms (PAFs) that are forwarded to Payroll and
Employee Information Services.




                                            27
Note: While it is essential that every international visitor report to the International
Student Service Office upon initial arrival, and adhere to the procedures outlined in this
Guide, only those hired as employees (receiving employee wages) need to complete Form
I-9. As indicated above, ALL newly hired employees must do likewise. Individuals
receiving independent contractor payments or fellowships and scholarships only (as
defined in Section 1) need not complete Form I-9.

9.2      Completing Form I-9

University policy regarding IRCA compliance and the completion of Form I-9 can be found in
the Human Resources Policies and Procedures Manual, and in Administrative Memorandum
#100 (revised 2/13/89). The instructions in this guide are intended to help both international
visitors and UC personnel understand the requirements, and are not meant to replace or alter
policy.

      v Each new employee must complete and sign Section 1 of Form I-9 prior to, or at the
        start of, employment. If translation or other assistance is provided, the assistant must
        complete the “Preparer and/or Translator Certification”, though the employee must still
        sign the form.
      v As the employer, the hiring department must examine evidence of identity and
        employment eligibility within three business days of the date employment begins (UC
        policy states that this should occur when an offer of employment is extended). The
        documents presented by employees must be originals; photocopies are not acceptable,
        except for certified copies of birth certificates. The employer must complete Section 2
        of Form I-9, making certain that each document referenced appears to be genuine and
        relates to the person presenting it.
      v An employee who is unable to provide required documents within three business days
        must present a receipt indica ting that he or she has applied for the documents, and must
        subsequently provide the documents within 90 days of employment.
      v Neither the law nor UC policy requires that employers make copies of the documents
        presented. Though IRCA permits employers to keep copies, they must not be used for
        any purpose other than to comply with the verification requirements.
      v Documents verifying the identity and employment eligibility of international visitors
        almost always include expiration dates. This does not mean that a temporary resident or
        nonresident alien will not receive continuous work authorization, and an employer
        cannot consider the existence of a future expiration date in determining whether an
        alien is qualified for a particular position. The employer must, however, reverify
        work eligibility when the expiration date is reached.
      v Reverification is the responsibility of the hiring department, and must occur no later
        than the expiration date of the original work authorization. To verify employment
        eligibility, the employer must complete Section 3 of Form I-9. For this purpose, either a
        photocopy that has been retained by the department or a new Form I -9 may be used.
        The employee may provide any of the listed documents for reverification, regardless of
        whether they are the same as were provided initially.
      v Forms I-9 must be kept for at least three years following the date of hire or one year
        after the date of termination, whichever is longer. Original Forms I-9 must be enclosed
        with initial appointment forms (PAFs), and are retained in Payroll and Employee
        Information Services (PEIS). Original reverifications should also be forwarded to PEIS
        upon completion.




                                              28
To assure compliance with the antidiscrimination provisions of IRCA, hiring departments
should simply follow UC employment policies. Specifically, with respect to the employment
eligibility verification process, this includes allowing all new employees to present documents
of their choice, as long as they fulfill the requirements. Do not ask for specific documents, and
do not request more documentation than is required. Most importantly, do not modify the
requirements for verification based on a person=s foreign appearance, accent, language, or
name.

BCIS Form I-9 and its corresponding instructions can be found in Appendix 6.

SECTION TEN:           TAX TREATIES

                       10.1 Introduction
                       10.2 Form 8233
                       10.3 Form W-9
                       10.4 Form W-8BEN
                       10.5 Tax Treaty Limitations
                       10.6 Current Tax Treaties

10.1   Introduction

Residents of certain foreign countries may be entitled to reduced tax withholding rates, or
exemption from tax, under an applicable tax treaty between their country and the United States.
Specific forms described below must be filed with the University, and in some cases, approved
by the IRS, before the exemption can be honored by the University.

10.2   Form 8233

Form 8233 must be completed by each nonresident alien who has not passed the Substantial
Presence Test, who receives compensation, and who wishes to claim a tax treaty exemption,
whether as an employee or as an independent contractor. International visitors claiming treaty
exemption on employee wages must also submit additional statement letters with form 8233.
Forms 8233 and the applicable statements for each country are available in the International
Student Services Office (ISSO) and in Payroll and Employee Information Services (PEIS). A
sample of IRS Form 8233 and instructions for its completion are included in Appendix 3.


10.3   Form W-9

This multi-purpose form provides a means for the international visitor who has become a
resident for tax purposes by passing the Substantial Presence Test to inform UC of his/her
status as a “U.S. Person” (in this case, a resident for tax purposes) and to claim a tax treaty
exemption in cases where such a claim may be applicable.

Interna tional tax treaties include a “savings clause”, reserving the right of each treaty country
to tax its own residents. Most often, there is also included in the treaty an exception to the
savings clause that allows the visitor to continue receiving an applicable exemption under the
teacher/researcher or student compensation provisions after he/she becomes a resident for tax
purposes of the other country (see Section 10.6) When a visitor becomes a resident for tax
purposes and may still claim an exemption under the applicable treaty, Form W-9 is used to




                                              29
claim that exemption. A sample of IRS Form W-9 and instructions for its completion are
included in Appendix 8.

10.4   Form W-8BEN

When scholarship/fellowship income is taxable under the Internal Revenue Code, Form W-
8BEN is required to claim exemption from tax under an applicable tax treaty. Form W-8BEN
is also used to inform UC that an international visitor who is due any payment other than
wages or compensation as an independent contractor is considered a “Foreign Person” (in this
case, a nonresident alien for tax purposes). Copies of Form W-8BEN are available from the
International Student Services Office. Form W-8BEN should be completed when other forms
related to receipt of scholarships/fellowships are signed. A sample of Form W-8BEN and
instructions for its completion are included in Appendix 7.

10.5   Tax Treaty Limitations

It is important to note that simply because a tax treaty between the U.S. and the
international visitor=s country of residence exists, this does not always mean that the
types of payments made by the University to the visitor are exempt from tax under the
treaty. In addition, certain treaties place specific dollar and/or time limitations on what
can be exempt from tax. Contact Payroll and Employee Information Services to determine the
specific treaty provisions applicable to compensation paid as an employee to each international
visitor. Contact the Accounts Payable Office with respect to payments made to each
international visitor paid as an independent contractor.

10.6   Current Tax Treaties with Applicable Compensation Provisions

Tax treaties between the United States and the countries on the following chart include
provisions that allow limited exemptions from U.S. taxation on compensation for services.
This chart indicates whether each treaty exempts compensation paid:

   •   For teaching or research (as a member of UC’s faculty or staff)
   •   For services while studying or training (as a student employee)
   •   For services as an independent contractor



The chart does not represent a complete description of all provisions or limitations, nor does it
include treaty exemptions applicable to other types of income. References to the general time
limits for teachers and researchers are included, as are the time and dollar limits applicable to
employee compensation while studying. For independent contractors, each treaty’s time limit
is noted, while occasional dollar limits are referenced in the COMMENTS column.

Also in the COMMENTS column are several notes regarding retroactive loss of treaty benefits,
a unique exemption that eligible Canadians can claim on their tax returns, and the loss of
possible exemptions for teachers/researchers from Greece and both teachers/researchers and
student employees from Pakistan when they pass the “substantial presence test” (SPT; see
Section 4.4).




                                             30
The loss of benefits for visitors from Greece and Pakistan when they become resident aliens
for tax purposes by passing the SPT is based on the lack of an exception to the savings clause
in those two treaties (see Section 10.3). These “exceptions to the savings clause” allow
continued exemptions for teaching and research, or for compensation while studying, subject to
applicable time and dollar limits in each treaty.




                                           31
                                   COMPENSATION FOR        COMPENSATION          COMPENSATION
                                      TEACHING &                WHILE                  AS
                                       RESEARCH               STUDYING            INDEPENDENT
CODE             COUNTRY            (FACULTY/STAFF)          (STUDENTS)           CONTRACTOR                    COMMENTS

AM     Armenia                    Yes – 2 years       No                         Yes - 183 day limit

AS     Australia                  No                  No                         Yes - 183 day limit

AU     Austria                    No                  No                         Yes - no time limit

AJ     Azerbajan                  Yes – 2 years       No                         Yes - 183 day limit

BB     Barbados                   No                  No                         Yes - 89 day limit    $5,000/yr limit for contractors

BO     Belarus                    Yes – 2 years       No                         Yes – 183 day limit

BE     Belgium                    Yes - 2 years       Yes - 5 years; $2,000/yr   Yes - 182 day limit

                                                                                                       Special employee provision
                                                                                                       may allow up to $10,000 for
CA     Canada                     No                  No                         Yes - no time limit   personal services

       China, People's Republic
       of
       (does not include Hong
CH     Kong or Taiwan)            Yes - 3 years       Yes - $5,000/yr            Yes - 183 day limit




                                                            32
     Commonwealth of
     Independent States
     (includes former U.S.S.R.
     republics that have not
     entered into new treaties) Yes - 2 years   No                         Yes - 183 day limit

CY   Cyprus                     No              Yes - 5 years+; $2,000/yr Yes - 183 day limit

EZ   Czech Republic             Yes - 2 years   Yes - 5 years; $5,000/yr   Yes - 183 day limit

DA   Denmark                    No              No                         Yes - no time limit

EG   Egypt                      Yes - 2 years   Yes - 5 years+; $3,000/yr Yes - 89 day limit

EN   Estonia                    No              Yes - 5 years; $5,000/yr   Yes - 183 day limit

FI   Finland                    No              No                         Yes - no time limit

FR   France                     Yes - 2 years   Yes - 5 years; $5,000/yr   Yes - no time limit

GG   Georgia                    Yes – 2 years   No                         Yes – 183 day limit


                                                                                                 Teaching/research exemption
                                                                                                 lost retroactively if beyond 2
                                                                                                 years; student exemption lost
GM   Germany                    Yes - 2 years   Yes - 4 years: $5,000/yr   Yes - no time limit   retroactively if beyond 4 years

GR   Greece                     Yes - 3 years   No                         Yes - 183 day limit $10,000/yr limit for contractors




                                                      33
                                                                                             Teaching/research exemption
                                                                                             Lost in year SPT is passed

HU   Hungary                Yes - 2 years   No                         Yes - 183 day limit

IC   Iceland                Yes - 2 years   Yes - 5 years; $2,000/yr   Yes - 182 day limit

                                                                                             Teaching/research exemption
                                                                                              lost retroactively if beyond 2
IN   India                  Yes - 2 years   No                         Yes - 89 day limit    years

ID   Indonesia              Yes - 2 years   Yes - 5 years; $2,000/yr   Yes - 119 day limit

EI   Ireland, Republic of   No              No                         Yes - no time limit

IS   Israel                 Yes - 2 years   Yes - 5 years; $3,000/yr   Yes - 182 day limit

IT   Italy                  Yes - 2 years   No                         Yes - 183 day limit

JM   Jamaica                Yes - 2 years   No                         Yes - 89 day limit    $5,000 limit for contractors

JA   Japan                  Yes - 2 years   Yes - 5 years; $2,000/yr   Yes - 183 day limit

KZ   Kazakstan              No              No                         Yes - 183 day limit

KS   Korea, Republic of     Yes - 2 years   Yes - 5 years; $2,000/yr   Yes - 182 day limit $3,000 limit for contractors

KG   Kyrgyzstan             Yes – 2 years   No                         Yes – 183 day limit




                                                  34
LG   Latvia        No              Yes - 5 years; $5,000/yr   Yes - 183 day limit

LH   Lithuania     No              Yes - 5 years; $5,000/yr   Yes - 183 day limit

                                                                                    Teaching/research exemption
                                                                                     lost retroactively if beyond 2
LU   Luxembourg    Yes - 2 years   No                         Yes - no time limit   years

MX   Mexico        No              No                         Yes - 183 day limit

MD   Moldova       Yes – 2 years   No                         Yes – 183 day limit

MO   Morocco       No              Yes - 5 years; $2,000/yr   Yes - 182 day limit $5,000 limit for contractors

                                                                                    Teaching/research exemption
                                                                                    lost retroactively if beyond 2
NL   Netherlands   Yes - 2 years   Yes - $2,000/yr            Yes - no time limit   years

NZ   New Zealand   No              No                         Yes - 183 day limit

NO   Norway        Yes - 2 years   Yes - 5 years; $2,000/yr   Yes - 182 day limit

                                                                                    Teaching/research and student
                                                                                    Exemptions lost in year SPT
PK   Pakistan      Yes - 2 years   Yes - $5,000/yr            No                    is passed

RP   Philippines   Yes - 2 years   Yes - 5 years; $3,000/yr   Yes - 89 day limit    $10,000 limit for contractors

PL   Poland        Yes - 2 years   Yes - 5 years; $2,000/yr   Yes - 182 day limit




                                         35
PO   Portugal            Yes - 2 years   Yes - 5 years; $5,000/yr   Yes - 182 day limit

RO   Romania             Yes - 2 years   Yes - 5 years; $2,000/yr   Yes - 182 day limit

RS   Russia              No              No                         Yes - 183 day limit

LO   Slovak Republic     Yes - 2 years   Yes - 5 years; $5,000/yr   Yes - 183 day limit

                                                                                          Teacher/Researcher Exemption
SL   Slovenia            Yes – 2 years   Yes – 5 Years; $5,000/yr Yes – no time limit     starts from date of arrival.

SF   South Africa        No              No                         Yes - 183 day limit

SP   Spain               No              Yes - 5 years; $5,000/yr   Yes - no time limit

SW   Sweden              No              No                         Yes - no time limit

SZ   Switzerland         No              No                         Yes - no time limit

TJ   Tajikistan          Yes – 2 years   No                         Yes – 183 day limit

TH   Thailand            Yes - 2 years   Yes - 5 years; $3,000/yr   Yes - 89 day limit    $10,000 limit for contractors

TD   Trinidad & Tobago   Yes - 2 years   Yes - 5 years; $2,000/yr   Yes - 183 day limit $3,000 limit for contractors

TS   Tunisia             No              Yes - 5 years; $4,000/yr   Yes - 183 day limit $7,500 limit for contractors

TU   Turkey              No              No                         Yes - 183 day limit




                                               36
TX   Turkmenistan     Yes – 2 years   No                         Yes – 183 day limit

UP   Ukraine          No              No                         Yes - no time limit

                                                                                     Teaching/research exemption
                                                                                      lost retroactively if beyond 2
UK   United Kingdon   Yes - 2 years   No                         Yes - 183 day limit years

UZ   Uzbekistan       Yes – 2 years   No                         Yes – 183 day limit

VE   Venezuela        Yes - 2 years   Yes - 5 years; $5,000/yr   Yes - no time limit




                                            37
APPENDICES




  38
                                     Appendix 1
                           Additional Sources of Assistance

1.0   University Offices

            Immigration and Visa Status and Other Assistance
            International Student Services Office, 773 One Edwards Center; 556-2879, fax
            556-0128
            www.isso.uc.edu

            Payment Processing and Withholding - Employee Wages
            Payroll and Employee Information Services, 340 University Hall; 556-2451

            Payment Processing and Withholding - Independent Contractors
            Accounts Payable Office, 540 University Hall; 556-6746

            Award Processing - Fellowships and Scho larships
            Student Accounts Office, Edwards Center One; 556-5055

1.1   Government Offices

            Cincinnati Bureau of Citizenship and Immigration Services
            550 Main Street, Room 4101, Federal Building, Cincinnati, OH 45202; 287-
            6080

            Cincinnati Internal Revenue Service
            550 Main Street, Room 1009, Federal Building, Cincinnati, OH 45202; 621-
            6281

            Cincinnati Social Security Administration
            550 Main Street, Federal Building, Cincinnati, OH 45202; 800-772-1213




                                        39
                                           Appendix

2.1 IRS Forms and Publications

Copies of the following Internal Revenue Service forms are available from the University
offices noted in Appendix 1.

Form Number                   Form Name

1. W-8BEN                     Certificate of Foreign Status of Beneficial Owner for United
                              States Tax Withholding
2. Form 8233                  Exemption from Withholding on Compensation for Independent
                              Personal Services
3. Form W-4                   Employee’s Withholding Allowance Certificate
4. Form W-7                   Application for IRS Individual Taxpayer Identification Number
5. Form 8843                  Statement for Exempt Individuals and Individuals with a Medical
                              Condition
6. Form W-9                   Request for Taxpayer Identification Number and Certification

Copies of the following Internal Revenue Service forms and publications are available from
the IRS.

Form Number                           Form Name

1. Form 1040-C                        U.S. Departing Alien Income Tax Return
2. Form 1040NR/1040NR-EZ              U.S. Nonresident Alien Income Tax Return
3. Form 2063                          U.S. Departing Alien Income Tax Statement (Certificate
                                      of Compliance)
4. Form 1040/1040A/1040EZ             U.S. Individual Income Return

Additional information can be found in the following IRS publications:

       Publication 513   - Tax Information for Visitors to the U.S.
       Publication 515   - Withholding of Tax on Nonresident Aliens
       Publication 519   - U.S. Tax Guide for Aliens
       Publication 520   - Scholarships and Fellowships
       Publication 901   - U.S. Tax Treaties

Limited quantities of some publications may be available in the University offices listed in this
guide. All IRS publications may be obtained free of charge by contacting the IRS Forms
Distribution Center at the following address and telephone number, and can also be accessed
on the IRS website. (http://www.irs.ustreas.gov).
                               Internal Revenue Service
                               Forms Distribution Center
                               P.O. Box 23289
                               Richmond, VA 23260
                               Phone: 1-800-829-3676
Please make sure you have the correct tax forms for the current calendar year




                                             40
                                                                                                                                                               2.2
                                                                  1040NR
                                                                                                                                                                                                                                                   OMB No. 1545-0089
                                                                                                                                              U.S. Nonresident Alien Income Tax Return
Form
Department of the Treasury
Internal Revenue Service                                                                                                            beginning
                                                                                                                                                         For the year January 1–December 31, 2002, or other tax year
                                                                                                                                                                         , 2002, and ending                                           , 20              2002
                                                                          Your first name and initial                                                                 Last name                                                 Identifying number (see page 7 of inst.)
             Please print or type.




                                                                          Present home address (number, street, and apt. no., or rural route). If you have a P.O. box, see page 7.                                              Check if:       Individual
                                                                                                                                                                                                                                                Estate or Trust
                                                                          City, town or post office, state, and ZIP code. If you have a foreign address, see page 7.                                                            For Disclosure and Paperwork
                                                                                                                                                                                                                                Reduction Act Notice, see page 26.
                                                                          Country                                             Of what country were you a citizen or national during the tax year?
                                                                          Give address outside the United States to which you want any              Give address in the country where you are a permanent resident.
                                                                          refund check mailed. If same as above, write “Same.”                      If same as above, write “Same.”


                                                                                         Filing Status and Exemptions for Individuals (See page 7.)                                                                                                     7a        7b
                                                                          Filing status. Check only one box (1–6 below).                                                                                                                            Yourself     Spouse

                                                                          1                                        Single resident of Canada or Mexico, or a single U.S. national
Also attach Form(s) 1099-R if tax was withheld.




                                                                          2                                        Other single nonresident alien
                                                                          3                                        Married resident of Canada or Mexico, or a married U.S. national              If you check box 7b, enter your spouse’s
                                                                          4                                        Married resident of Japan or the Republic of Korea                            identifying number
            Attach Forms W-2 here.




                                                                          5                                        Other married nonresident alien
                                                                          6                                        Qualifying widow(er) with dependent child (year spouse died                                ).   (See page 7.)
                                                                          Caution: Do not check box 7a if your parent (or someone else) can claim you as a dependent.                                                                          No. of boxes
                                                                                                                                                                                                                                               checked on
                                                                                  Do not check box 7b if your spouse had any U.S. gross income.                                                                                                7a and 7b
                                                                          7c                                 Dependents:*                                               (2) Dependent’s           (3) Dependent’s       (4) if qualifying
                                                                                                                                                                                                                                               No. of children
                                                                                                                                                                                                     relationship        child for child tax
                                                                                                             (1) First name                Last name                   identifying number               to you          credit (see page 8)    on 7c who:
                                                                                                                                                                          .
                                                                                                                                                                          .        .
                                                                                                                                                                                   .                                                           *lived with you
                                                                                                                                                                          .        .
                                                                                                                                                                          .        .                                                           **did not live
                                                                                                                                                                          .
                                                                                                                                                                          .        .
                                                                                                                                                                                   .                                                           with you due
                                                                                                                                                                          .
                                                                                                                                                                          .        .
                                                                                                                                                                                   .                                                           to divorce or
                                                                                                                                                                          .        .                                                           separation
                                                                                                                                                                          .
                                                                                                                                                                          .        .
                                                                                                                                                                                   .
                                                                                                                                                                          .        .                                                           **Dependents
                                                                                                                                                                                                                                               on 7c not
                                                                                                           *Applies generally only to residents of Canada, Mexico, Japan, and the Republic of Korea and to U.S. nationals. (See page 8.)       entered above
                                                                                                           **Applies generally only to residents of Canada and Mexico and to U.S. nationals. (See page 8.)                                     Add numbers
                                                                                                                                                                                                                                               entered on
                                                                                                           d Total number of exemptions claimed                                                                                                lines above
                                                                                                            8     Wages, salaries, tips, etc. Attach Form(s) W-2                                                       8
                                                   Income Effectively Connected With U.S. Trade/Business




                                                                                                            9a    Taxable interest                                                                                    9a
                                                                                                              b   Tax-exempt interest. Do not include on line 9a                               9b
                                                                                                           10     Ordinary dividends                                                                                  10
                                                                                                           11     Taxable refunds, credits, or offsets of state and local income taxes (see page 9)                   11
                                                                                                           12     Scholarship and fellowship grants. Attach Form(s) 1042-S or required statement (see page 9)         12
                                                                                                           13     Business income or (loss). Attach Schedule C or C-EZ (Form 1040)                                    13
      Enclose, but do not attach, any payment.




                                                                                                           14     Capital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here      14
                                                                                                           15     Other gains or (losses). Attach Form 4797                                                           15
                                                                                                           16a    Total IRA distributions             16a                           16b Taxable amount (see page 10) 16b
                                                                                                           17a    Pensions and annuities              17a                           17b Taxable amount (see page 11) 17b
                                                                                                           18     Rental real estate, royalties, partnerships, trusts, etc. Attach Schedule E (Form 1040)             18
                                                                                                           19     Farm income or (loss). Attach Schedule F (Form 1040)                                                19
                                                                                                           20     Unemployment compensation                                                                           20
                                                                                                           21     Other income. List type and amount (see page 12)                                                    21
                                                                                                           22     Total income exempt by a treaty from page 5, Item M                          22
                                                                                                           23     Add lines 8, 9a, 10–15, 16b, and 17b–21. This is your total effectively connected income            23
                                                                                                           24     Educator expenses (see page 13)                                              24
                                                  Adjusted Gross Income




                                                                                                           25     IRA deduction (see page 13)                                                  25
                                                                                                           26     Student loan interest deduction (see page 13)                                26
                                                                                                           27     Archer MSA deduction. Attach Form 8853                                       27
                                                                                                           28     Moving expenses. Attach Form 3903                                            28
                                                                                                           29     Self-employed health insurance deduction (see page 14)                       29
                                                                                                           30     Self-employed SEP, SIMPLE, and qualified plans                               30
                                                                                                           31     Penalty on early withdrawal of savings                                       31
                                                                                                           32     Scholarship and fellowship grants excluded                                   32
                                                                                                           33     Add lines 24 through 32                                                                             33
                                                                                                           34     Subtract line 33 from line 23. Enter here and on line 35. This is your adjusted gross income        34
                                                                                                                                                                              Cat. No. 11364D                                                    Form   1040NR     (2002)

                                                                                                                                                                                41
Form 1040NR (2002)                                                                                                                                                             Page   2
                   35   Amount from line 34 (adjusted gross income)                                                                                   35
                   36   Itemized deductions from page 3, Schedule A, line 17                                                                          36
                   37   Subtract line 36 from line 35                                                                                                 37
                   38   Exemptions (see page 14)                                                                                                      38
                   39   Taxable income. Subtract line 38 from line 37. If line 38 is more than line 37, enter -0-                                     39
 Tax and Credits




                   40   Tax (see page 15). Check if any tax is from a       Form(s) 8814 b        Form 4972                                           40
                   41   Alternative minimum tax (see page 15). Attach Form 6251                                                                       41
                   42   Add lines 40 and 41                                                                                                           42
                   43   Foreign tax credit. Attach Form 1116, if required                    43
                   44   Credit for child and dependent care expenses. Attach Form 2441       44
                   45   Retirement savings contributions credit. Attach Form 8880            45
                   46   Child tax credit (see page 17)                                       46
                   47   Adoption credit. Attach Form 8839                                    47
                   48   Credits from: a       Form 8396      b     Form 8859                 48
                   49   Other credits. Check applicable box(es): a        Form 3800
                        b     Form 8801      c     Form (specify)                               49
                   50   Add lines 43 through 49. These are your total credits                                                                         50
                   51   Subtract line 50 from line 42. If line 50 is more than line 42, enter -0-                                                     51
                   52   Tax on income not effectively connected with a U.S. trade or business from page 4, line 87                                    52
 Other Taxes




                   53   Social security and Medicare tax on tip income not reported to employer. Attach Form 4137                                     53
                   54   Tax on qualified plans, including IRAs, and other tax-favored accounts. Attach Form 5329 if required                          54
                   55   Transportation tax (see page 18)                                                                                              55
                   56   Household employment taxes. Attach Schedule H (Form 1040)                                                                     56
                   57   Add lines 51 through 56. This is your total tax                                                                               57
                   58   Federal income tax withheld from Forms W-2, 1099, 1042-S, etc.                58
                   59   2002 estimated tax payments and amount applied from 2001 return               59
                   60   Excess social security and tier 1 RRTA tax withheld (see page 19) 60
                   61   Additional child tax credit. Attach Form 8812                                 61
                   62   Amount paid with Form 4868 (request for extension)                            62
 Payments




                   63   Other payments from: a       Form 2439 b       Form 4136 c       Form 8885 63
                   64   Credit for amount paid with Form 1040-C                                       64
                   65   U.S. tax withheld at source from page 4, line 84                              65
                   66  U.S. tax withheld at source by partnerships under section 1446:
                     a From Form(s) 8805                                                                           66a
                     b From Form(s) 1042-S                                                                         66b
                   67 U.S. tax withheld on dispositions of U.S. real property interests:
                     a From Form(s) 8288-A                                                                         67a
                     b From Form(s) 1042-S                                                                         67b
                   68 Add lines 58 through 67b. These are your total payments                                                                         68
                            69     If line 68 is more than line 57, subtract line 57 from line 68. This is the amount you overpaid                    69
Refund                      70a    Amount of line 69 you want refunded to you.                                                                       70a
Direct
deposit? See                  b    Routing number                                              c Type:       Checking    Savings
page 19.                      d    Account number
                            71     Amount of line 69 you want applied to your 2003 estimated tax           71
Amount                      72     Amount you owe. Subtract line 68 from line 57. For details on how to pay, see page 20                              72
You Owe                     73     Estimated tax penalty. Also include on line 72                          73
                            Do you want to allow another person to discuss this return with the IRS (see page 20)?                          Yes. Complete the following.            No
Third Party
                            Designee’s                                                    Phone                                    Personal identification
Designee                    name                                                          no.         (       )                    number (PIN)
                            Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
Sign                        belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here                        Your signature                                                                Date                    Your occupation in the United States
Keep a copy
of this
return for
your records.
                                                                                                          Date                                          Preparer’s SSN or PTIN
Paid                        Preparer’s
                                                                                                                                  Check if
                            signature
Pre-                                                                                                                              self-employed
parer’s                     Firm’s name (or
                            yours if self-employed),
                                                                                                                                          EIN
Use Only                    address, and ZIP code                                                                                         Phone no.        (      )

                                                                                                                                                               Form   1040NR     (2002)


                                                                                          42
Form 1040NR (2002)                                                                                                            Page     3

Schedule A—Itemized Deductions (See pages 21, 22, and 23.)                                                                        07


State and            1   State income taxes                                              1
Local
Income               2   Local income taxes                                              2
Taxes
                     3   Add lines 1 and 2                                                                   3
Gifts to                 Caution: If you made a gift and received a benefit in return,
U.S.                              see page 21.
Charities            4   Gifts by cash or check. If you made any gift of $250 or
                         more, see page 21                                               4
                     5   Other than by cash or check. If you made any gift of
                         $250 or more, see page 21. You must attach Form 8283
                         if “the amount of your deduction” (see definition on page
                         22) is more than $500                                           5

                     6   Carryover from prior year                                       6

                     7   Add lines 4 through 6                                                               7
Casualty and
Theft Losses         8   Casualty or theft loss(es). Attach Form 4684. See page 22                           8
Job            9         Unreimbursed employee expenses—job travel, union
Expenses                 dues, job education, etc. You must attach Form 2106
and Most                 or Form 2106-EZ if required. See page 22
Other                                                                                    9
Miscellaneous
Deductions    10         Tax preparation fees                                            10
                 11      Other expenses. See page 23 for expenses to deduct
                         here. List type and amount




                                                                                         11

                 12      Add lines 9 through 11                                          12
                 13      Enter the amount from Form
                         1040NR, line 35                       13

                 14      Multiply line 13 by 2% (.02)                                    14

                 15      Subtract line 14 from line 12. If line 14 is more than line 12, enter -0-           15
Other         16         Other—see page 23 for expenses to deduct here. List type and amount
Miscellaneous
Deductions




                                                                                                             16
Total      17            Is Form 1040NR, line 35, over $137,300 (over $68,650 if you checked filing status
Itemized                 box 3, 4, or 5 on page 1 of Form 1040NR)?
Deductions               No. Your deduction is not limited. Add the amounts in the far right column
                             for lines 3 through 16. Also enter this amount on Form 1040NR, line 36.         17
                         Yes. Your deduction may be limited. See page 23 for the amount to enter
                              here and on Form 1040NR, line 36.
                                                                                                                  Form   1040NR   (2002)




                                                                    43
Form 1040NR (2002)                                                                                                                                                                                            Page    4
                                                       Tax on Income Not Effectively Connected With a U.S. Trade or Business
                                                                         Attach Forms 1042-S, SSA-1042S, RRB-1042S, or similar form.
                                                                                                             Enter amount of income under the appropriate rate of tax (see pages 23 and 24)
                                                                                      (a) U.S. tax
                             Nature of income                                           withheld                                                                                   (e) Other (specify)
                                                                                       at source                 (b) 10%           (c) 15%            (d) 30%
                                                                                                                                                                                        %                         %
74  Dividends paid by:
  a U.S. corporations                                                         74a
  b Foreign corporations                                                      74b
75 Interest:
  a Mortgage                                                                  75a
  b Paid by foreign corporations                                              75b
  c Other                                                                     75c
76 Industrial royalties (patents, trademarks, etc.)                           76
77 Motion picture or T.V. copyright royalties                                 77
78 Other royalties (copyrights, recording, publishing, etc.)                  78
79 Real property income and natural resources royalties                       79
80 Pensions and annuities                                                     80
81 Social security benefits                                                   81
82 Gains (include capital gain from line 90 below)                            82
83 Other (specify)
                                                                              83
84    Total U.S. tax withheld at source. Add column (a) of
      lines 74a through 83. Enter the total here and on Form
      1040NR, line 65                                                         84
85    Add lines 74a through 83 in columns (b)–(e)                                                   85

86    Multiply line 85 by rate of tax at top of each column                86
87    Tax on income not effectively connected with a U.S. trade or business. Add columns (b)–(e) of line 86. Enter the total here and on Form
      1040NR, line 52                                                                                                                                                                  87
                                                                                   Capital Gains and Losses From Sales or Exchanges of Property
                                                                                                                                                                             (f) LOSS                  (g) GAIN
   Enter only the capital gains   88   (a) Kind of property and description             (b) Date                (c) Date
                                                                                                                                                  (e) Cost or other       If (e) is more            If (d) is more
and losses from property sales          (if necessary, attach statement of              acquired                   sold         (d) Sales price
                                                                                                                                                        basis         than (d), subtract (d)    than (e), subtract (e)
or exchanges that are from             descriptive details not shown below)           (mo., day, yr.)         (mo., day, yr.)
                                                                                                                                                                              from (e)                  from (d)
sources within the United
States and not effectively
connected     with    a    U.S.
business. Do not include a gain
or loss on disposing of a U.S.
real property interest; report
these gains and losses on
Schedule D (Form 1040).
  Report property sales or
exchanges that are effectively
connected    with    a    U.S.    89    Add columns (f) and (g) of line 88                                                                                       89 (                       )
business on Schedule D (Form
1040), Form 4797, or both.
                                  90    Capital gain. Combine columns (f) and (g) of line 89. Enter the net gain here and on line 82 above (if a loss, enter -0-)                      90
                                                                                                                                                                                            Form   1040NR       (2002)


                                                                                                        44
Form 1040NR (2002)                                                                                                            Page   5

                         Other Information (If an item does not apply to you, enter “N/A.”)
A What country issued your passport?                               M If you are claiming the benefits of a U.S. income tax treaty
                                                                     with a foreign country, give the following information. See
B Were you ever a U.S. citizen?                    Yes       No      page 24 for additional information.
                                                                     ● Country
C Give the purpose of your visit to the United States
                                                                      ● Type and amount of effectively connected income exempt
                                                                      from tax. Also, identify the applicable tax treaty article. Do
                                                                      not enter exempt income on lines 8–15, 16b, and 17b–21
                                                                      of Form 1040NR:
D Type of entry visa                                                          For 2002 (also, include this exempt income on
                   and current nonimmigrant status and date           line 22 of Form 1040NR)
  of change (see page 24)

E   Date you entered the United States (see page 24)
                                                                              For 2001
F   Did you give up your permanent
    residence as an immigrant in the United
    States this year?                              Yes       No       ● Type and amount of income not effectively connected that
                                                                      is exempt from or subject to a reduced rate of tax. Also,
G Dates you entered and left the United States during the
  year. Residents of Canada or Mexico entering and leaving            identify the applicable tax treaty article:
  the United States at frequent intervals, give name of country               For 2002
  only.

H Give number of days (including vacation and                                 For 2001
  nonworkdays) you were present in the United States
  during:
    2000               , 2001           , and 2002             .      ● Were you subject to tax in that country
I   If you are a resident of Canada, Mexico,                          on any of the income you claim is entitled
    Japan, or the Republic of Korea, or a U.S.                        to the treaty benefits?                           Yes       No
    national, did your spouse contribute to the
    support of any child claimed on Form                              ● Did you have a permanent establishment
    1040NR, line 7c?                               Yes       No
                                                                      or fixed base (as defined by the tax treaty)
       If “Yes,” enter amount    $                                    in the United States at any time during
      If you were a resident of Japan or the Republic of Korea        2002?                                             Yes       No
    for any part of the tax year, enter in the space below your    N If you file this return to report community income, give your
    total foreign source income not effectively connected with       spouse’s name, address, and identifying number.
    a U.S. trade or business. This information is needed so that
    the exemption for your spouse and dependents residing in
    the United States (if applicable) may be allowed in
    accordance with Article 4 of the income tax treaties           O If you file this return for a trust, does the
    between the United States and Japan or the United States         trust have a U.S. business?                        Yes       No
    and the Republic of Korea.                                          If “Yes,” give name and address
      Total foreign source income not effectively connected
    with a U.S. trade or business $
J   Did you file a U.S. income tax return for                      P Is this an “expatriation return” (see
    any year before 2002?                         Yes        No      page 24)?                                          Yes       No
      If “Yes,” give the latest year and form number                    If “Yes,” you must attach an annual
                                                                     information statement.
K To which Internal Revenue office did you pay any amounts
  claimed on Form 1040NR, lines 59, 62, and 64?                    Q During 2002, did you apply for, or take
                                                                     other affirmative steps to apply for, lawful
                                                                     permanent resident status in the United
L   Have you excluded any gross income other                         States or have an application pending to
    than foreign source income not effectively                       adjust your status to that of a lawful
    connected with a U.S. trade or business?       Yes       No      permanent resident of the United States?           Yes       No
      If “Yes,” show the amount, nature, and source of the
    excluded income. Also, give the reason it was excluded.              If “Yes,” explain
    (Do not include amounts shown in item M.)



                                                                                                                Form   1040NR   (2002)


                                                              45
                                                                                                                  2.3
Form                                       1040NR-EZ                                U.S. Income Tax Return for Certain                                                               OMB No. 1545-1468

                                                                                  Nonresident Aliens With No Dependents
Department of the Treasury
Internal Revenue Service
                                                                                                                                                                                         2002
                                           Your first name and initial                               Last name                                                 Identifying number (see page 3)


                                           Present home address (number, street, and apt. no., or rural route). If a P.O. box, see page 4.
   Please print or type.




                                           City, town or post office, state, and ZIP code. If a foreign address, see page 4.


                                           Country
                                           Of what country were you a citizen or national during 2002?
                                           Give address outside the United States to which you want any                     Give address in the country where you are a permanent resident.
                                           refund check mailed. If same as above, write “Same.”                             If same as above, write “Same.”




                                                Filing status (see page 4). Check only one box.
                                           1        Single nonresident alien
                                           2        Married nonresident alien
                                            3   Wages, salaries, tips, etc. Attach Form(s) W-2 (see page 4)                                                                3
                                            4   Taxable refunds, credits, or offsets of state and local income taxes (see page 4)                                          4
                                            5   Scholarship and fellowship grants. Attach explanation (see page 4)                                                         5
                                            6   Total wages and scholarships exempt by a treaty from page 2, Item J      6
Enclose, but do not attach, any payment.




                                            7   Add lines 3, 4, and 5                                                                                                      7
                                            8   Student loan interest deduction (see page 5)                             8
       Attach Form(s) W-2 here.




                                            9   Scholarship and fellowship grants excluded (see page 6)                  9
                                           10   Adjusted gross income. Subtract the sum of line 8 and line 9 from line 7                                                  10
                                           11   Itemized deductions. Enter state and local income taxes paid. Residents of India, see page 6                              11
                                           12   Subtract line 11 from line 10                                                                                             12
                                           13   Exemption deduction (see page 6)                                                                                          13
                                           14   Taxable income. Subtract line 13 from line 12                                                                             14
                                           15   Tax. Find your tax in the Tax Table on pages 11–15                                                                        15
                                           16   Social security and Medicare tax on tip income not reported to employer. Attach Form 4137                                 16
                                           17   Add lines 15 and 16. This is your total tax                                                                               17
                                           18   Federal income tax withheld (from Form W-2 and/or Form 1042-S)          18
                                           19   2002 estimated tax payments and amount applied from 2001 return 19
                                           20   Credit for amount paid with Form 1040-C                                 20
                                           21   Add lines 18 through 20. These are your total payments                                                                    21
                                                      22 If line 21 is more than line 17, subtract line 17 from line 21. This is the amount you overpaid                  22
Refund
Direct                                                23a Amount of line 22 you want refunded to you                                                                     23a
deposit? See                                            b Routing number                                                         c Type:    Checking        Savings
page 6 and fill
in 23b, 23c,                                            d Account number
and 23d.                                              24   Amount of line 22 you want applied to your 2003 estimated tax   24
Amount                                                25   Amount you owe. Subtract line 21 from line 17. For details on how to pay, see page 7                           25
You Owe                                               26   Estimated tax penalty (see page 7). Also include on line 25     26

Third                                                 Do you want to allow another person to discuss this return with the IRS (see page 7)?                       Yes. Complete the following.          No
Party
                                                      Designee’s                                                Phone                                    Personal identification
Designee                                              name                                                      no.          (       )                   number (PIN)
                                                       Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
Sign                                                   and belief, they are true, correct, and accurately list all amounts and sources of U.S. source income I received during the tax year. Declaration of
Here                                                   preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Keep a copy of                                             Your signature                                                         Date                 Your occupation in the United States
this return for
your records.
Paid                                                   Preparer’s                                                                 Date
                                                                                                                                                       Check if
                                                                                                                                                                               Preparer’s SSN or PTIN
                                                       signature
Pre-                                                                                                                                                   self-employed
parer’s                                                Firm’s name (or
                                                       yours if self-employed),
                                                                                                                                                            EIN
Use Only                                               address, and ZIP code                                                                                Phone no.          (     )

For Disclosure and Paperwork Reduction Act Notices, see page 9 of instructions.                                                                  Cat. No. 21534N           Form    1040NR-EZ         (2002)




                                                                                                                46
Form 1040NR-EZ (2002)                                                                                                     Page   2

                            Other Information (If an item does not apply to you, enter “N/A.”)


A What country issued your passport?

B Were you ever a U.S. citizen?                                                                                     Yes       No

C Give the purpose of your visit to the United States




D Type of entry visa
  and current nonimmigrant status and date of change

E Date you entered the United States (see page 8)

F   Did you give up your permanent residence as an immigrant in the United States this year?                        Yes       No

G Dates you entered and left the United States during the year. Residents of Canada or Mexico entering and
  leaving the United States at frequent intervals, give name of country only.




H Give number of days (including vacation and nonworkdays) you were present in the United States during
  2000                           , 2001                         , and 2002                             .

I   Did you file a U.S. income tax return for any year before 2002?                                                 Yes       No
      If “Yes,” give the latest year and form number

J   If you are claiming the benefits of a U.S. income tax treaty with a foreign country, give the following
    information. See page 8 for additional information.
    ● Country
    ● Type and amount of income exempt from tax and the applicable tax treaty article. Enter treaty-exempt
       income for 2002 below and on line 6; not on line 3 or 5.
          For 2002




         For 2001




    ● Were you subject to tax in that country on any of the income that you claim is entitled to the treaty
      benefits?                                                                                                     Yes       No

K During 2002, did you apply for, or take any affirmative steps to apply for, lawful permanent resident status
  in the United States or have an application pending to adjust your status to that of a lawful permanent
  resident of the United States?                                                                                    Yes       No
     If “Yes,” explain


                                                                                                          Form   1040NR-EZ   (2002)




                                                            47
                                                       2.4
       8843
                                                                                                                                     OMB No. 1545-1411
                                  Statement for Exempt Individuals and Individuals
Form
                                             With a Medical Condition
                                                           For use by alien individuals only.                                            2002
Department of the Treasury                     For the year January 1—December 31, 2002, or other tax year                            Attachment
Internal Revenue Service      beginning                           , 2002, and ending                       , 20                 .     Sequence No.   102
Your first name and initial                                             Last name                             Your U.S. taxpayer identification number, if any


                              Address in country of residence                                Address in the United States
Fill in your
addresses only if
you are filing this
form by itself and
not with your tax
return
 Part I          General Information
 1a Type of U.S. visa (e.g., F, J, M, Q, etc.) and date you entered the United States
  b Current nonimmigrant status and date of change (see instructions)

 2   Of what country were you a citizen during the tax year?
 3a  What country issued you a passport?
  b  Enter your passport number
 4a  Enter the actual number of days you were present in the United States during:
     2002                      2001                        2000            .
   b Enter the number of days in 2002 you claim you can exclude for purposes of the substantial presence test
Part II          Teachers and Trainees
 5     Enter the name, address, and telephone number of the academic institution you attended during 2002



 6     Enter the name, address, and telephone number of the director of the academic or other specialized program you participated
       in during 2002



 7     Enter the type of U.S. visa (J or Q) you held during:                     1996                    1997
       1998                  1999                   2000                2001             . If the type of visa you held during any
       of these years changed, attach a statement showing the new visa type and the date it was acquired.
 8     Were you present in the United States as a teacher, trainee, or student for any part of 2 of the 6 prior
       calendar years (1996 through 2001)?                                                                           Yes        No
       If you checked the “Yes” box on line 8, you cannot exclude days of presence as a teacher or trainee unless you meet the
       Exception explained on page 3.
Part III         Students
 9     Enter the name, address, and telephone number of the academic institution you attended during 2002



10     Enter the name, address, and telephone number of the director of the academic or other specialized program you participated
       in during 2002



11     Enter the type of U.S. visa (F, J, M, or Q) you held during:                   1996                     1997
       1998                  1999                    2000                  2001                . If the type of visa you held during any
       of these years changed, attach a statement showing the new visa type and the date it was acquired.
12     Were you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar
       years?                                                                                                              Yes        No
       If you checked the “Yes” box on line 12, you must provide sufficient facts on an attached statement to establish that you do
       not intend to reside permanently in the United States.
13     During 2002, did you apply for, or take other affirmative steps to apply for, lawful permanent resident
       status in the United States or have an application pending to change your status to that of a lawful
       permanent resident of the United States?                                                                                            Yes           No
14     If you checked the “Yes” box on line 13, explain



For Paperwork Reduction Act Notice, see page 4.                                         Cat. No. 17227H                                  Form   8843    (2002)


                                                                       48
Form 8843 (2002)                                                                                                                                               Page   2
Part IV       Professional Athletes
15    Enter the name of the charitable sports event(s) in the United States in which you competed during 2002 and the dates of
      competition



16    Enter the name(s) and employer identification number(s) of the charitable organization(s) that benefited from the sports
      event(s)



      Note: You must attach a statement to ver ify that all of the net proceeds of the sports event(s) were contributed to the charitable
      organization(s) listed on line 16.
Part V        Individuals With a Medical Condition or Medical Problem
17a Describe the medical condition or medical problem that prevented you from leaving the United States




  b Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described
    on line 17a

  c Enter the date you actually left the United States

18    Physician’s Statement:

      I certify that
                                                                                     Name of taxpayer


      was unable to leave the United States on the date shown on line 17b because of the medical condition or medical problem
      described on line 17a and there was no indication that his or her condition or problem was preexisting.


                                                                Name of physician or other medical official




                                                   Physician’s or other medical official’s address and telephone number




                                           Physician’s or other medical official’s signature                                                        Date
Sign here          Under penalties of perjury, I declare that I have examined this form and the accompanying attachments, and to the best of my knowledge and
only if you        belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which the preparer has any
are filing         knowledge.
this form by
itself and
not with
your tax
return                                                            Your signature                                                                    Date

                                                                                                                                                  Form     8843   (2002)




                                                                             49
                                Appendix 3
             IRS FORM 8233, EXEMPTION FROM WITHHOLDING ON
          COMPENSATION FOR INDEPENDENT PERSONAL SERVICES OF A
                     NON-RESIDENT ALIEN INDIVIDUAL

PURPOSE:

In general, the Internal Revenue Code requires that 30% of amounts paid to a non-resident
alien as compensation for independent personal services be withheld by the payor for income
tax purposes. This form is used by non-resident alien individuals to claim exemption from such
withholding if the exemption is based upon a tax treaty between the United States and the
individual=s country of residence. Form 8233 has also been adapted by the IRS for use by
students, teachers, and researchers similarly claiming treaty exemption on employee wages.
The form bearing an original signature of the payee must be filed by the University with the
Internal Revenue Service in order for the exemption to be valid.

PROCEDURES:

The form should be completed by the non-resident alien individual and attached to the A-114
requesting payment for the services rendered as an independent contractor. If the international
visitor is to be paid as an employee, the form must be completed at the International Student
Services Office (ISSO), or at Payroll and Employee Information Services (PEIS). Instructions
for completing the form are as follows:

Part 1:

The unnumbered section of Part 1 should be filled out as completely as possible. NAME and
ADDRESS should be clearly legible. If you can=t read it, chances are the IRS won=t be able to
read it either. If necessary, print the name.

The TAXPAYER IDENTIFICATION NUMBER line should have one of the following: a
number; the words “TIN applied for” and the date of application; or, in the case of a limited
stay of only a few days such as for a speaking engagement, the word “none”. NOTE: Forms
8233 used to claim a treaty exemption for employee wages will not be processed without a
valid social security number.

The UNITED STATES VISA TYPE AND NUMBER line - Enter the visa type and number
from the visa page of the passport. Typically, the visa number is the red number written in the
lower right hand corner of the visa page. The visa number is not the control number which
begins with the year of issue (i.e. 1999...).

Lines 1(a) and 1(b) must have the information requested.

Line 2, PERMANENT FOREIGN ADDRESS, should always be completed. The country
indicated should be the same as the country issuing the passport and the country whose tax
treaty provisions are cited.




                                             50
   Line 3, COMPENSATION - Check the box most appropriate for the purpose of the visit.
Graduate Assistants should check the “Foreign Student” box. Independent contractors should
check the “Self-employed Person” box. This includes International Visitors coming as guest
speakers. International Visitors coming to work on research projects should check the “Foreign
Researcher” box and those coming to teach should check the “Foreign Professor/Researcher”
box.

Line 4a - Briefly describe the services you are providing (e.g., teaching, research, etc.).

Line 4b - Indicate your anticipated compensation through December 31st of the current year.

Line 5a - Indicate country of residence and tax treaty article number from IRS Publication
901.

Line 5b - Indicate amount of compensation from line 5a that is tax exempt.

Line 5c - Indicate your country of permanent residence.

Lines 6-8 should be completed only if independent personal services are being performed.
Generally, full-time degree seeking students and international visitors being compensated as
employees do not have to complete these lines. Instead, a letter is required asserting the
claim for exemption. Different versions of this letter are required depending on
whether the individual is compensated as a student, teacher or researcher. Although
the required format of the letters are similar, they do differ based upon the category of
work performed and based upon the specific tax treaty provisions. Copies of the
appropriate letter for each category of work and for each treaty country are available
from the International Student Services Office (ISSO) and at Payroll and Employee
Information Services (PEIS).

Part II:

This section will be completed by the Accounts Payable Office or by PEIS, as appropriate.

It is important to note that the Internal Revenue Service will reject incomplete forms or forms
with inconsistent information. If this occurs, we are required by law to automatically withhold
30% of the amount paid to independent contractors, and to withhold based on the graduated
rates applicable to employee wages.




                                               51
                                                                  3.1
                                                                                                           Department of the Treasury
Instructions for Form 8233                                                                                 Internal Revenue Service

(Rev. December 2001)
Exemption From Withholding on Compensation for Independent (and Certain
Dependent) Personal Services of a Nonresident Alien Individual
Section references are to the Internal Revenue Code unless otherwise noted.

Note: For definitions of terms used            Giving Form 8233 to the                          Tax Treaty Withholding
throughout these instructions, see                                                              Exemption
Definitions starting below.                    Withholding Agent                                This term refers to an exemption from
                                               You must complete Form 8233:                     withholding permitted by IRS regulations
         If you are a “resident of a treaty    • For each tax year (be sure to specify          under section 1441 that is based on a tax
                                               the tax year in the space provided above
  !      country,” you must know the terms
 CAUTION of the tax treaty between the         Part I of the form),
                                                                                                treaty benefit. See Resident of a Treaty
                                                                                                Country below for requirements for
United States and the treaty country to        • For each withholding agent, and                claiming a tax treaty benefit on this form.
properly complete Form 8233. You may           • For each type of income. However, you
download the complete text of most U.S.        may use one Form 8233 to claim a tax             Resident of a Treaty Country
                                               treaty withholding exemption for both
tax treaties at www.irs.gov/prod/              compensation for personal services               An alien individual may claim to be a
ind_info/treaties.html. Technical              (including compensatory scholarship or           resident of a treaty country if he or she
explanations for many of those treaties        fellowship income) and noncompensatory           qualifies as a resident of that country
are also available at that site. Also, see     scholarship or fellowship income                 under the terms of the residency article of
Pub. 901, U.S. Tax Treaties, for a quick       received from the same withholding               the tax treaty between the United States
reference guide to the provisions of U.S.      agent.                                           and that country. See Nonresident Alien
tax treaties.                                                                                   above.
                                                      Example. A nonresident alien is
                                               primarily present in the United States as a          A nonresident alien may claim a tax
Note: You can get any of the forms or          professor, but also is occasionally invited      treaty benefit on this form only if that
publications referred to in these              to lecture at another educational                individual is the beneficial owner of the
instructions by calling 1-800-TAX-FORM         institution. These lectures are not              income and meets the residency
(1-800-829-3676) or by downloading             connected with his teaching obligations          requirement and all other requirements
them from the IRS Web Site at                  but are in the nature of self-employment.        for benefits under the terms of the tax
www.irs.gov.                                   For each tax year, the professor must            treaty. See the instructions for line 4 on
                                               complete two Forms 8233 and give one to          page 3 for additional information for
                                               each withholding agent to claim tax treaty       determining residence for purposes of
General Instructions                           benefits on the separate items of income.        claiming a tax treaty withholding
                                                                                                exemption on this form.
A Change To Note                               Definitions
                                                                                                Compensation for Independent
Form 8233 may now be used to claim a           Nonresident Alien                                Personal Services
tax treaty withholding exemption for           If you are an alien individual (that is, an      Independent personal services are
noncompensatory scholarship or                 individual who is not a U.S. citizen),           services performed as an independent
fellowship income. However, you can do         specific rules apply to determine if you         contractor in the United States by a
this only if you are also using this form to   are a resident alien or a nonresident alien      nonresident alien who is self-employed
claim a tax treaty withholding exemption       for tax purposes. Generally, you are a           rather than an employee. Compensation
for compensation for personal services         resident alien if you meet either the            for such services includes payments for
(including compensatory scholarship or         “green card test” or the “substantial            contract labor; payments for professional
fellowship income) and both types of           presence test” for the calendar year. Any        services, such as fees to an attorney,
income are received from the same              person not meeting either test is generally      physician, or accountant, if the payments
withholding agent.                             a nonresident alien. Additionally, an            are made directly to the person
                                               alien individual who qualifies as a              performing the services; consulting fees;
Purpose of Form                                “resident of a treaty country” (defined          honoraria paid to visiting professors,
In general, section 1441 requires 30%          below) or a resident of Puerto Rico,             teachers, researchers, scientists, and
Federal income tax withholding on              Guam, the Commonwealth of the                    prominent speakers; and generally,
                                               Northern Mariana Islands, the U.S. Virgin        payments for performances by public
compensation for independent personal
                                               Islands, or American Samoa is a                  entertainers.
services (defined on this page). Sections      nonresident alien individual.
1441, 3401, and 3402 require                                                                    Public entertainers. Special restrictions
withholding, sometimes at 30% and                  For more information on the tests used       on exemption from or reduction of
sometimes at graduated rates, on               to determine resident alien or nonresident       withholding apply to nonresident alien
compensation for dependent personal            alien status, see Pub. 519, U.S. Tax             public entertainers (such as actors,
services (defined on page 2). However,         Guide for Aliens.                                musicians, artists, and athletes).
some payments may be exempt from               Note: Even though a nonresident alien            Generally, such individuals are subject to
withholding because of a tax treaty or the     individual married to a U.S. citizen or          30% withholding from gross income paid
personal exemption amount. Complete            resident alien may choose to be treated          for personal services performed unless a
and give Form 8233 to your withholding         as a resident alien for certain purposes         reduced rate of withholding under a
agent if some or all of your compensation      (for example, filing a joint income tax          withholding agreement prepared in
is exempt from withholding.                    return), such individual is still treated as a   accordance with Rev. Proc. 89-47,
                                               nonresident alien for withholding tax            1989-2 C.B. 598, has been approved by
                                               purposes on all income except wages.             the IRS. In addition, many tax treaties
Note: Do not use Form 8233 if you have                                                          contain separate articles that apply to
an office in the United States regularly       U.S. Person                                      artists, athletes, and entertainers. If
available to you for performing personal       For purposes of this form, a U.S. person         present, these articles take precedence
services.                                      is a U.S. citizen or resident alien.             over the “independent personal services”

                                                             Cat. No. 22663B
                                                                52
and “dependent personal services”              allowances you are entitled to claim (see       Noncompensatory Scholarship
articles of the treaties.                      the previous paragraph) and claim no            or Fellowship Income
                                               more than that amount on all Forms W-4
Required Withholding Form                      combined. Your withholding usually will           Noncompensatory scholarship or
For compensation you receive for               be most accurate when all allowances are          fellowship income is scholarship or
independent personal services, complete        claimed on the Form W-4 for the                   fellowship income that is not
Form 8233 to claim a tax treaty                highest-paying job and zero allowances            compensatory scholarship or fellowship
withholding exemption for part or all of       are claimed on the others.                        income (defined above).
that income and/or to claim the daily                                                                The taxable portion of
personal exemption amount.                         Additional withholding amount.                noncompensatory scholarship or
                                               Enter the amount from the table below on          fellowship income (defined below) paid to
Compensation for Dependent                     line 6 of Form W-4.                               a nonresident alien is generally subject to
Personal Services                                                                                withholding at a rate of 30% (the rate is
Dependent personal services are services       Payroll Period                             Amount generally 14% in the case of a
performed as an employee in the United
States by a nonresident alien. Dependent       Weekly . . . . . . . . . . . . . . . . . $ 7.60 nonresident alien temporarily present in
                                                                                                 the United States under an “F,” “J,” “M,”
personal services include compensatory         Biweekly . . . . . . . . . . . . . . . .    15.30 or “Q” visa).
scholarship or fellowship income (see
definition below). Compensation for such       Semimonthly . . . . . . . . . . . . .       16.60 Taxable portion of noncompensatory
                                                                                                 scholarship or fellowship income. If
services includes payments for wages,          Monthly . . . . . . . . . . . . . . . . .   33.10 you were a degree candidate, the amount
salaries, fees, bonuses, commissions,
and similar designations for amounts paid      Quarterly . . . . . . . . . . . . . . . .   99.40 of this type of income that you used for
                                                                                                 expenses other than tuition and
to an employee.                                Semiannually . . . . . . . . . . . . 198.80 course-related expenses (fees, books,
Required Withholding Form(s)                                                                     supplies, and equipment) is generally
                                               Annually . . . . . . . . . . . . . . . . 397.50 taxable. For example, amounts used for
Complete Form 8233 for compensation
you receive for dependent personal             Daily* . . . . . . . . . . . . . . . . . .   1.50 room, board, and travel are generally
services only if you are claiming a tax                                                          taxable. If you were not a degree
treaty withholding exemption for part or all   *Amount to be used for each day of a payroll candidate, the full amount of the
of that income. Do not use Form 8233 to        period not described above.                       scholarship or fellowship income is
claim the daily personal exemption                                                               generally taxable.
amount.                                           Exemption from withholding. Do               Required Withholding Form
    Use Form 8233 only to claim a tax          not claim that you are exempt from              You should generally complete Form
treaty withholding exemption for any part      withholding on line 7 of Form W-4 (even if      W-8BEN, Certificate of Foreign Status of
of your compensation that is exempt from       you meet both of the conditions listed on       Beneficial Owner for United States Tax
withholding. For compensation for which        that line).                                     Withholding, to claim a tax treaty
you are not claiming a tax treaty                                                              withholding exemption for this type of
withholding exemption, use Form W-4,           Compensatory Scholarship or                     income. No Form W-8BEN is required
Employee’s Withholding Allowance               Fellowship Income                               unless a treaty benefit is being
Certificate.                                                                                   claimed.
                                               In general, scholarship or fellowship
Completing Form W-4. To avoid                  income is compensatory to the extent it         Exception. If you are receiving both
underwithholding on compensation for           represents payment for past, present, or        compensation for personal services
dependent personal services for which          future services (for example, teaching,         (including compensatory scholarship or
you are not claiming a tax treaty              research, etc.) performed by a                  fellowship income) and noncompensatory
withholding exemption, you should              nonresident alien as an employee and            scholarship or fellowship income from
complete Form W-4 as follows:                  the performance of those services is a          the same withholding agent, you may
    Social security number. You are            condition for receiving the scholarship or      use one Form 8233 for both types of
required to enter a social security number     fellowship (or tuition reduction).              income. However, this exception applies
(SSN) on line 2 of Form W-4. If you do                                                         only if you are claiming a tax treaty
not have an SSN, you must apply for one              Example. XYZ University awards a          withholding exemption for both types of
on Form SS-5, Application for a Social         scholarship to N, a nonresident alien           income.
Security Card. You may get Form SS-5           student. The only condition of the              Alternate withholding election. A
from a Social Security Administration          scholarship is that N attends classes and       withholding agent may elect to withhold
(SSA) Office. Fill in Form SS-5 and return     maintains a minimum level of academic           on the taxable portion of
it to the SSA.                                 performance. The scholarship income is          noncompensatory scholarship or
         You cannot enter an individual        not compensatory because N is not               fellowship income of a nonresident alien
  !      taxpayer identification number
 CAUTION (ITIN) on line 2 of Form W-4.
                                               required to perform services as an
                                               employee as a condition for receiving the
                                                                                               temporarily present in the United States
                                                                                               under an “F,” “J,” “M,” or “Q” visa as if it
                                               scholarship.                                    were compensatory scholarship or
    Withholding status. Do not check                                                           fellowship income (provided the
the “Married” box on line 3 of Form W-4.
                                               Required Withholding Form(s)                    nonresident alien is not claiming treaty
Check either the “Single” box or the           Compensatory scholarship or fellowship          benefits with respect to that income). The
“Married, but withhold at higher Single        income is considered to be dependent            withholding agent makes this election by
rate” box.                                     personal services income. Therefore,            requesting that the nonresident alien
                                               complete Form 8233 for this income only         complete Form W-4 using the instructions
    Withholding allowances. You should         if you are claiming a tax treaty                in Rev. Proc. 88-24, 1988-1 C.B. 800.
generally claim one withholding allowance      withholding exemption for part or all of
on line 5 of Form W-4. However, if you         that income. Do not complete Form 8233          Withholding Agent
are a resident of Canada, Mexico, Japan,       to claim the daily personal exemption           Any person, U.S. or foreign, that has
or the Republic of (South) Korea; a            amount.                                         control, receipt, or custody of an amount
student from India; or a U.S. national; you                                                    subject to withholding or who can
may be able to claim additional                    Use Form 8233 only to claim a tax           disburse or make payments of an amount
withholding allowances for your spouse         treaty withholding exemption for any part       subject to withholding is a withholding
and children. See Pub. 519 for more            of your compensatory scholarship or             agent. The withholding agent may be an
information.                                   fellowship income that is exempt from           individual, corporation, partnership, trust,
    If you are completing Form W-4 for         withholding. For any part of such income        association, or any other entity, including
more than one withholding agent (for           for which you are not claiming a tax treaty     (but not limited to) any foreign
example, you have more than one                withholding exemption, use Form W-4.            intermediary, foreign partnership, and
employer), figure the total number of          See Completing Form W-4 above.                  U.S. branches of certain foreign banks
                                                                    -2-
                                                               53
and insurance companies. Generally, the        or change your employment or                     Exception. If you are claiming a tax
person who pays (or causes to be paid)         immigration status under U.S. law.               treaty benefit that is determined by
the amount subject to withholding to the          If you have applied for a U.S. taxpayer       reference to more than one date of
nonresident alien individual (or to his or     identifying number but have not yet              arrival, enter the earlier date of arrival.
her agent) must withhold.                      received it, you may attach a copy of a          For example, you are currently claiming
                                               completed Form W-7 or SS-5 showing               treaty benefits (as a teacher or a
Beneficial Owner                                                                                researcher) under article 19 of the tax
For payments other than those for which        that a number has been applied for.
                                                                                                treaty between the United States and
a reduced rate of withholding is claimed       Line 3                                           Japan. You previously claimed treaty
under an income tax treaty, the beneficial     If your country of residence for tax             benefits (as a student) under article 20 of
owner of income is generally the person        purposes has issued you a tax identifying        that treaty. Under article 22 of that treaty,
who is required under U.S. tax principles      number, enter it here. For example, if you       the combination of consecutive
to include the income in gross income on       are a resident of Canada, enter your             exemptions under articles 19 and 20 may
a tax return. A person is not a beneficial     Social Insurance Number.                         not extend beyond 5 tax years from the
owner of income, however, to the extent                                                         date you entered the United States as a
that person is receiving the income as a       Line 4                                           student. If article 22 of that treaty applies,
nominee, agent, or custodian, or to the        Your permanent residence address is the          enter on line 8 the date you entered the
extent the person is a conduit whose           address in the country where you claim to        United States as a student.
participation in a transaction is              be a resident for purposes of that
disregarded. In the case of amounts paid       country’s income tax. If you are                 Line 9a
that do not constitute income, beneficial      completing Form 8233 to claim a tax              Enter your current nonimmigrant status.
ownership is determined as if the              treaty withholding exemption, you must           For example, enter your current
payment were income.                           determine your residency in the manner           nonimmigrant status shown on your
                                               required by the treaty. Do not show the          current INS Form I-94.
Avoid Common Errors                            address of a financial institution, a post       Line 9b
To ensure that your Form 8233 is               office box, or an address used solely for
promptly accepted, be sure that you:           mailing purposes. If you are an individual       Enter the date your current nonimmigrant
• Answer all applicable questions              who does not have a tax residence in any         status expires. For example, you may
                                                                                                enter the date of expiration shown on
completely.                                    country, your permanent residence is
• Specify the tax year for which this form     where you normally reside.                       your current INS Form I-94. Enter “DS”
                                                                                                on line 9b if the date of expiration is
will be effective in the space provided            Most tax treaties that provide for a tax
above Part I of the form.                                                                       based on “duration of status.”
                                               treaty withholding exemption require that
• Enter your complete name, addresses,         the recipient be a resident of the treaty        Line 10
and identifying number(s) in Part I.           country at the time of, or immediately           Nonresident alien students, professors/
• Have attached the required statement         prior to, entry into the United States.          teachers, and researchers using Form
described in the line 10 instructions if you   Thus, a student or researcher may                8233 to claim a tax treaty withholding
are a foreign student, trainee, professor/     generally claim the withholding exemption        exemption for compensation for personal
teacher, or researcher.                        even if he or she no longer has a                services must attach to Form 8233 the
• Are not trying to claim tax treaty           permanent address in the treaty country          statement required by Rev. Proc. 87-8,
benefits for a country with which the          after entry into the United States. If this is   87-9, or 93-22. The format and contents
United States does not have a ratified tax     the case, you may provide a U.S. address         of the required statements are
treaty.                                        on line 4 and still be eligible for the          contained in Pub. 519.
• Are not trying to claim tax treaty           withholding exemption if all other
benefits that do not exist in your treaty.     conditions required by the tax treaty are            For a newly ratified tax treaty not listed
• Complete lines 11 through 14 in              met. You must also identify on line 12a          in the above revenue procedures, a
sufficient detail to allow the IRS to          and/or line 13b the tax treaty country of        nonresident alien student, professor/
determine the tax treaty benefit you are       which you were a resident at the time of,        teacher, or researcher must attach a
claiming.                                      or immediately prior to, your entry into the     statement in a format similar to those
• Claim the proper number of personal          United States.                                   contained in Pub. 519.
exemptions on line 15.
• Complete the required certification in       Line 6                                           Part II
Part III.                                      Enter your U.S. visa type. For example,
                                               foreign students are usually granted an          Line 11a
                                               “F-1” visa. Foreign professors, teachers,        For compensation for independent
                                               or researchers are usually granted a “J-1”       personal services, examples of
Specific Instructions                          visa. Business/vocational trainees are           acceptable descriptions to enter on this
                                               usually granted an “M-1” visa; however,          line include: “Consulting contract to
                                               some persons granted a “J-1” visa may            design software” or “give three lectures at
Part I                                         also be considered business/vocational           XYZ University.”
                                               trainees (for example, a person admitted             For compensation for dependent
Line 2                                         to complete a postgraduate residency in          personal services, examples of
You are required to furnish a U.S.             medicine).                                       acceptable descriptions to enter on this
taxpayer identifying number on this form.      Note: If you do not have, or do not              line include:
You are generally required to enter your
social security number (SSN) on line 2.
                                               require, a visa, write “None.”                   • A nonresident alien student may enter
                                                        Spouses and dependents                  “part-time library assistant,” “part-time
To apply for an SSN, get Form SS-5 from
a Social Security Administration (SSA)           !      admitted on secondary visas (for        restaurant worker,” or “teaching one
                                                                                                chemistry course per semester to
office. Fill in Form SS-5 and return it to
                                                CAUTION
                                                        example, “F-2,” “J-2,” “H-4,” and
                                               “O-3” visas) are not usually eligible to         undergraduate students.”
the SSA.
                                               claim the same treaty benefits as the            • A nonresident alien professor or
    If you do not have an SSN and are not      primary visa holder.                             teacher may enter “teaching at ABC
eligible to get one, you must get an                                                            University.”
individual taxpayer identification number                                                       • A nonresident alien researcher may
(ITIN). To apply for an ITIN, file Form        Line 8                                           enter “research at ABC University’s
W-7, Application for IRS Individual            You are generally required to enter your         school for liquid crystal research.”
Taxpayer Identification Number, with the       date of entry into the United States that        • A nonresident alien business/vocational
IRS. It usually takes about 4-6 weeks to       pertains to your current nonimmigrant            trainee may enter “neurosurgical
get an ITIN.                                   status. For example, enter the date of           residency at ABC Hospital” or “one-year
Note: An ITIN is for tax use only. It does     arrival shown on your current INS Form           internship in hydraulic engineering at XYZ
not entitle you to social security benefits    I-94, Arrival-Departure Record.                  Corporation.”

                                                                     -3-
                                                                54
Line 11b                                       spouse and children. See Pub. 519 for         amounts not yet paid. Also, if you are
Enter the total amount of compensation         more information.                             notified by the IRS that the nonresident
for personal services you will receive from    Lines 16 and 17                               alien’s eligibility for the exemption from
this withholding agent during the tax year.                                                  withholding is in doubt or that the
                                               Each allowable personal exemption must        nonresident alien is not eligible for
Enter an estimated amount if you do not        be prorated for the number of days during
know the exact amount.                                                                       exemption from withholding, you must
                                               the tax year you will perform the personal    begin withholding immediately. See
Line 12a                                       services in the United States. Enter the      Regulations section 1.1441-4(b)(2)(iii) for
Enter the specific treaty and article on       number of days on line 16 that pertain to     examples illustrating these rules.
which you are basing your claim for            the independent personal services
                                               described in line 11a and included on line        If you submit an incorrect Form 8233,
exemption from withholding (for example,                                                     you will be notified by the IRS that the
“U.S./Germany tax treaty, Article 20(4)”).     11b. To figure the daily personal
                                               exemption amount to enter on line 17,         form submitted is not acceptable and that
Line 12b                                       divide the personal exemption amount by       you must begin withholding immediately.
                                               365 (366 for a leap year) and multiply the    Examples of incorrect Forms 8233
If all income received for the services                                                      include:
                                               result by the amount you entered on line
performed to which this Form 8233
                                               15. For example, if you are entitled to one   • Any Form 8233 that claims a tax treaty
applies is exempt, write “All.” If only part                                                 benefit that does not exist or is obviously
is exempt, enter the exact dollar amount       personal exemption for 2001, enter $7.95
                                               (that is, $2,900 / 365 days = $7.95 x 1       false.
that is exempt from withholding.
                                               personal exemption = $7.95) on line 17.       • Any Form 8233 that has not been
Line 12c                                                                                     completed in sufficient detail to allow
                                                                                             determination of the correctness of the
Generally, you may claim a withholding         Part IV                                       tax treaty benefit or exemption claimed.
exemption based on a U.S. tax treaty with
the country in which you claim permanent       Withholding Agent’s                           Signature
(or indefinite) residence. This is the         Responsibilities                              You or your authorized agent must sign
foreign country in which you live most of      When the nonresident alien individual         and date Form 8233. See Regulations
the time. It is not necessarily the country    gives you Form 8233, review it to see if      section 1.1441-7(c) for information about
of your citizenship. For example, you are      you are satisfied that the exemption from     authorized agents.
a citizen of Pakistan but maintain your        withholding is warranted. If you are
home in England. You cannot claim a            satisfied, based on the facts presented,
withholding exemption based on the U.S./                                                     Paperwork Reduction Act Notice. We
                                               complete and sign the certification in Part   ask for the information on this form to
Pakistan tax treaty. Any withholding           IV.
exemption you claim must be based on                                                         carry out the Internal Revenue laws of the
the U.S./United Kingdom tax treaty.                You will need three copies of a           United States. If you want to receive
                                               completed Form 8233. Within 5 days of         exemption from withholding on
Line 13b                                       your acceptance, forward one copy to:         compensation for independent (and
Enter the specific treaty and article on           Internal Revenue Service                  certain dependent) personal services, you
which you are basing your claim for                International Section                     are required to give us the information.
exemption from withholding (for example,           P.O. Box 920                              We need it to ensure that you are
“U.S./Germany tax treaty, Article 20(3)”).         Bensalem, PA 19020-8518                   complying with these laws and to allow us
                                               Give one copy of the completed Form           to figure and collect the right amount of
Line 14                                        8233 to the nonresident alien individual.     tax.
Provide sufficient facts to justify the        Keep a copy for your records. Each copy           You are not required to provide the
exemption from withholding claimed on          of Form 8233 must include any                 information requested on a form that is
line 12 and/or line 13. Be sure you            attachments submitted by the nonresident      subject to the Paperwork Reduction Act
provide enough details to allow the IRS to     alien individual.                             unless the form displays a valid OMB
determine the tax treaty benefit you are           The exemption from withholding is         control number. Books or records relating
claiming.                                      effective for payments made retroactive to    to a form or its instructions must be
Lines 15 through 18 (for certain               the date of the first payment covered by      retained as long as their contents may
independent personal services)                 Form 8233, even though you must wait at       become material in the administration of
                                               least 10 days after you have properly         any Internal Revenue law. Generally, tax
Note: Do not complete lines 15 through         mailed Form 8233 to the IRS to see
18 if you are claiming on line 12b that all                                                  returns and return information are
                                               whether the IRS has any objections to the     confidential, as required by section 6103.
of the compensation you are receiving for      Form 8233.
independent personal services is exempt                                                          The time needed to complete and file
from withholding.                                  You must not accept Form 8233, and        this form will vary depending on individual
                                               you must withhold, if either of the           circumstances. The estimated average
Line 15                                        following applies:                            time is: Recordkeeping, 1 hr. 5 min.;
For compensation for independent               • You know, or have reason to know, that      Learning about the law or the form, 31
personal services for which an exemption       any of the facts or statements on Form        min.; Preparing and sending the form
from withholding is not available, 30%         8233 may be false or                          to IRS, 57 min.
must be withheld from that compensation        • You know, or have reason to know, that          If you have comments concerning the
after subtracting the value of one             the nonresident alien’s eligibility for the   accuracy of these time estimates or
personal exemption. You will generally         exemption from withholding cannot be          suggestions for making this form simpler,
enter “1” on line 15; however, if the          readily determined (for example, you          we would be happy to hear from you. You
exception below applies to you, enter the      know the nonresident alien has a fixed        can write to the Tax Forms Committee,
total number of personal exemptions you        base or permanent establishment in the        Western Area Distribution Center,
are entitled to on line 15.                    United States).                               Rancho Cordova, CA 95743-0001. Do
    Exception. If you are a resident of            If you accept Form 8233 and later find    not send the tax form to this address.
Canada, Mexico, Japan, or the Republic         that either of the situations described       Instead, give it to your withholding agent.
of (South) Korea; a student from India; or     above applies, you must promptly notify
a U.S. national; you may be able to claim      the IRS (by writing to the above address)
additional personal exemptions for your        and you must begin withholding on any




                                                                    -4-

                                                               55
                                                                                3.1

Form    8233                       Exemption From Withholding on Compensation
                                 for Independent (and Certain Dependent) Personal
(Rev. December 2001)                                                                                                                             OMB No. 1545-0795
                                      Services of a Nonresident Alien Individual
Department of the Treasury
Internal Revenue Service                                             See separate instructions.

Who Should                   IF you are a nonresident alien individual who is                           THEN, if you are the beneficial owner of that
Use This Form?               receiving . . .                                                            income, use this form to claim . . .

Note: For                    Compensation for independent personal                                      A tax treaty withholding exemption for part or
definitions of terms         services performed in the United States                                    all of that compensation and/or to claim the
used in this section                                                                                    daily personal exemption amount.
and detailed
instructions on              Compensation for dependent personal                                        A tax treaty withholding exemption for part or
required                     services performed in the United States                                    all of that compensation.
withholding forms
for each type of                                                                                        Note: Do not use Form 8233 to claim the daily
income, see                                                                                             personal exemption amount.
Definitions on
pages 1 through 3            Noncompensatory scholarship or fellowship                                  A tax treaty withholding exemption for part or
of the instructions.         income and personal services income from                                   all of both types of income.
                             the same withholding agent

DO NOT Use                   IF you are a beneficial owner who is . . .                                 INSTEAD, use . . .
This Form. . .
                             Receiving compensation for dependent                                       Form W-4
                             personal services performed in the United
                             States and you are not claiming a tax treaty
                             withholding exemption for that compensation

                             Receiving noncompensatory scholarship or                                   Form W-8BEN or, if elected by the
                             fellowship income and you are not receiving                                withholding agent, Form W-4 for the
                             any personal services income from the same                                 noncompensatory scholarship or
                             withholding agent                                                          fellowship income

                             Claiming only foreign status or treaty benefits                            Form W-8BEN
                             with respect to income that is not
                             compensation for personal services


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

and ending                                    .

 Part I        Identification of Beneficial Owner (See instructions.)
 1 Name of individual who is the beneficial owner           2 U.S. taxpayer identifying number              3   Foreign tax identifying number, if any (optional)


 4 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.                                     Country (do not abbreviate)


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


    City or town, state, and ZIP code


    Note: Citizens of Canada or Mexico are not required to complete lines 7a and 7b.
 6 U.S. visa type                                            7a Country issuing passport                    7b Passport number


 8 Date of entry into the United States                      9a Current nonimmigrant status                 9b Date your current nonimmigrant status expires


10 If you are a foreign student, trainee, professor/teacher, or researcher, check this box
   Caution: See the line 10 instructions for the required additional statement you must attach.
For Paperwork Reduction Act Notice, see separate instructions.                                        Cat. No. 62292K                     Form   8233    (Rev. 12-2001)




                                                                              56
Form 8233 (Rev. 12-2001)                                                                                                                                            Page     2
 Part II      Claim for Tax Treaty Withholding Exemption and/or Personal Exemption Amount
11     Compensation for independent (and certain dependent) personal services:
     a Description of personal services you are providing



     b Total compensation you expect to be paid for these services in this calendar or tax year                                 $
12     If compensation is exempt from withholding based on a tax treaty benefit, provide:
     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 Country of permanent residence
    Note: Do not complete lines 13a through 13c unless you also received compensation for personal services from the same
    withholding agent.
13 Noncompensatory scholarship or fellowship income:
  a Amount $
  b Tax treaty and treaty article on which you are basing exemption from withholding

     c Total income listed on line 13a above that is exempt from tax under this treaty $
14     Sufficient facts to justify the exemption from withholding claimed on line 12 and/or line 13 (see instructions)




       Note: Lines 15 through 18 are to be completed only for certain independent personal services (see instructions).
15     Number of personal exemptions                            16 How many days will you perform services in
       claimed                                                      the United States during this tax year?
17     Daily personal exemption amount claimed (see instructions)
18     Total personal exemption amount claimed. Multiply line 16 by line 17
 Part III        Certification
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 States
  and 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 subject
  to section 877, the beneficial owner is nevertheless entitled to treaty benefits with respect to the amounts received.
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 or
any withholding agent that can disburse or make payments of the income of which I am the beneficial owner.


Sign Here
                              Signature of beneficial owner (or individual authorized to sign for beneficial owner)                               Date
 Part IV         Withholding Agent Acceptance and Certification
Name                                                                                                                                     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 the
exemption cannot be readily determined.

Signature of withholding agent                                                                                                         Date



                                                                                57
                                  Appendix 4
SOCIAL SECURITY ADMINISTRATION
Application for a Social Security Card

                    Applying for a Social Security Card is easy AND it is FREE!
            If you DO NOT follow these instructions, we CANNOT process your application!
STEP 1             Complete and sign the application with BLUE or BLACK ink.
                   Do NOT use pencil! Follow instructions below.
STEP 2             See Page 2 to determine what evidence we need.
STEP 3             Submit the application and evidence to any Social Security office. Follow instructions
                   below.

HOW TO COMPLETE THE APPLICATION
Most items on the form are self-explanatory. Those that need explanation are discussed below. The
numbers match the numbered items on the form. If you are completing this form for someone else,
please complete the items as they apply to that person.

         2. Show an address where you can receive the card 10 to 14 days from now.

         3. If you check “other” for CITIZENSHIP, provide a document from the Federal/State or local
            agency explaining why you need a Social Security number and that you meet all the
            requirements for the benefit or service except for a number.

         5. You do not have to complete this item about race/ethnic background. We use this
            information for statistical reports on how Social Security programs affect people. We do not
            reveal the identities of individuals.

         6. Show the month, day, and full (4-digit) year of birth, for example, “1998” for year of birth.

         8. You must enter the mother’s Social Security number in item 8B. if you are applying for a
            number for a child under age 18.

         9. You must enter the father’s Social Security number in item 9B. if you are applying for a
            number for a child under age 18.

        13. If the date of birth you show in item 6 is different from the date of birth you used on a prior
            application for a Social Security number card, show the date of birth you used on the prior
            application and submit evidence of age to support the date of birth in item 6.

        16. You must sign the application if you are age 18 or older and are physically and mentally
            capable. If you are under age 18, you may also sign the application if you are physically
            and mentally capable. If you cannot sign your name, you should sign with an “X” mark and
            have two people sign as witnesses in the space beside the mark. If you are physically or
            mentally incapable, generally a parent, close relative, or legal guardian may sign the
            application. Call us if you need clarification about who can sign.

HOW TO SUBMIT THE APPLICATION
Mail the form and your evidence documents to the nearest Social Security office. We will return your
documents to you. If you do not want to mail your original documents, take them to the nearest Social
Security office with this application.
If you are age 18 or older and have never been assigned a number before, you must apply in
person.
Form SS-5 Internet (2-98) Destroy Prior Editions       Page 1
                                                        58
                                                EVIDENCE WE NEED
CAUTION: We cannot accept photocopies of documents. You must submit original documents
or copies certified by the custodian of the record. Notarized copies are not acceptable. If your
documents do not meet this requirement, we cannot process your application. We will return your
documents. IF YOU DO NOT WANT TO MAIL YOUR ORIGINAL DOCUMENTS, TAKE THEM TO
ANY SOCIAL SECURITY OFFICE.


If you need an ORIGINAL CARD (you have NEVER been assigned a Social Security number before),
you must show us proof of :

                            AGE,
                            IDENTITY, and
                            U.S. CITIZENSHIP or LAWFUL ALIEN STATUS


If you need a DUPLICATE CARD (no name change), you must show us proof of IDENTITY.

IMPORTANT:                  If you were born outside the U.S., you must also show us proof of
                            U.S. CITIZENSHIP or LAWFUL ALIEN STATUS.


If you need a CORRECTED CARD because of a name change, you must show us proof of IDENTITY.

To CHANGE YOUR NAME on our records, we need one or more documents identifying you by your
OLD NAME on our records and your NEW NAME.

IMPORTANT:                  If you were born outside the U.S., you must also show us proof of
                            U.S. CITIZENSHIP or LAWFUL ALIEN STATUS.


AGE: We prefer to see your birth certificate. However, we can accept other documents such as a
hospital record of your birth made before you were age 5 or a religious record made before you were
three months old. If you were born outside the U.S., we can accept your passport. Call us for advice if
you cannot obtain any of these documents.

IDENTITY: We must see a document in the name you want shown on the card. We can generally
accept a current document that has enough information to identify you (e.g., signature, name, age,
date of birth, parents’ names). We CANNOT ACCEPT a BIRTH CERTIFICATE, HOSPITAL BIRTH
RECORD, SSN CARD, SSN CARD STUB, OR SSA RECORD. Some documents that we can accept
are:

q   Driver’s license                     q   Marriage or divorce record          q   Military records
q   Employer ID card                     q   Adoption record                     q   Insurance policy
q   Passport                             q   Health Insurance card (not          q   School ID card
                                             a Medicare card)

IMPORTANT: If you are applying for a card on behalf of someone else, we must see proof of
identity for both you and the person to whom the card will be issued.



Form SS-5 Internet (2-98)                               Page 2
                                                          59
NAME CHANGE: If your name is now different from the name shown on your card, we need an
identity document that identifies you by BOTH your old name AND your new name. Examples
include a marriage certificate, divorce decree, or a court order that changes your name. Or we can
accept two identity documents—one in your old name and one in your new name. (See IDENTITY
for examples of identity documents.)

U.S. CITIZENSHIP: We can accept most documents that show you were born in the U.S. If you are
a U.S. citizen born outside the U.S., show us a U.S. consular report of birth, a U.S. passport, a
Certificate of Citizenship, or a Certificate of Naturalization.

ALIEN STATUS: We need to see a current document issued to you by the U.S. Immigration and
Naturalization Service (INS), such as Form I-551, I-94, I-688B, or I-766. We CANNOT accept a
receipt showing you applied for the document. If you are not authorized to work in the U.S., we can
issue you a Social Security card if you are lawfully here and need the number for a valid nonwork
reason. Your card will be marked to show you cannot work, and, if you do, we will notify INS.

IF YOU HAVE ANY QUESTIONS: If you have any questions about this form, or about the
documents you need to show us, please contact any Social Security office. A telephone call will help
you make sure you have everything you need to apply for a card.




                  THE PAPERWORK/PRIVACY ACT AND YOUR APPLICATION
The Privacy Act of 1974 requires us to give each person the following notice when applying for a
Social Security number.

Sections 205(c) and 702 of the Social Security Act allow us to collect the facts we ask for on this
form.

We use the facts you provide on this form to assign you a Social Security number and to issue you a
Social Security card. You do not have to give us these facts, however, without them we cannot issue
you a Social Security number or a card. Without a number, you may not be able to get a job and
could lose Social Security benefits in the future.

The Social Security number is also used by the Internal Revenue Service for tax administration
purposes as an identifier in processing tax returns of persons who have income which is reported to
the Internal Revenue Service and by persons who are claimed as dependents on someone’s
Federal income tax return.

We may disclose information as necessary to administer Social Security programs, including to
appropriate law enforcement agencies to investigate alleged violations of Social Security law; to
other government agencies for administering entitlement, health, and welfare programs such as
Medicaid, Medicare, veterans benefits, military pension, and civil service annuities, black lung,
housing, student loans, railroad retirement benefits, and food stamps; to the Internal Revenue
Service for Federal tax administration; and to employers and former employers to properly prepare
wage reports. We may also disclose information as required by Federal law, for example, to the
Department of Justice, Immigration and Naturalization Service, to identify and locate aliens in the
U.S.; to the Selective Service System for draft registration; and to the Department of Health and


Form SS-5 Internet (2-98)                      Page 3

                                                  60
Human Services for child support enforcement purposes. We may verify Social Security numbers for
State motor vehicle agencies that use the number in issuing drivers licenses, as authorized by the
Social Security Act. Finally, we may disclose information to your Congressional representative if they
request information to answer questions you ask him or her.

We may use the information you give us when we match records by computer. Matching programs
compare our records with those of other Federal, State, or local government agencies to determine
whether a person qualifies for benefits paid by the Federal government. The law allows us to do this
even if you do not agree to it.

Explanations about these and other reasons why information you provide us may be used or given
out are available in Social Security offices. If you want to learn more about this, contact any Social
Security office.

The Paperwork Reduction Act of 1995 requires us to notify you that this information collection is in
accordance with the clearance requirements of section 3507 of the Paperwork Reduction Act of
1995. We may not conduct or sponsor, and you are not required to respond to, a collection of
information unless it displays a valid OMB control number.


TIME IT TAKES TO COMPLETE THIS FORM

We estimate that it will take you about 8.5 to 9 minutes to provide the information. This includes the
time it will take to read the instructions, gather the necessary facts and provide the information. All
requests for Social Security cards and other claims-related information should be sent to your
local Social Security office, whose address is listed under Social Security Administration in the
U.S. Government section of your telephone directory. Comments or suggestions on our “Time it
Takes” estimate are welcome and should be addressed to: Social Security Administration, ATTN:
Reports Clearance Officer, 1-A-21 Operations Building, Baltimore, MD 21235-0001. SEND ONLY
COMMENTS ON OUR “TIME IT TAKES” ESTIMATE TO THIS ADDRESS.




Form SS-5 Internet (2-98)                   Page 4

                                                61
                                                                                                                                                            Form Approved
                                                                                                                                                            OMB No. 0960-0066
SOCIAL SECURITY ADMINISTRATION Application for a Social Security Card
                           First                 Full Middle Name                                                                              Last
    NAME                ®
        TO BE SHOWN ON CARD
        FULL NAME AT BIRTH                                First                                      Full Middle Name                          Last
 1      IF OTHER THAN ABOVE
                                                   ®

        OTHER NAMES USED                           ®
                                                                                           Street Address, Apt. No., PO Box, Rural Route No.
        MAILING                                    ®
 2      ADDRESS
        Do Not Abbreviate
                                                          City                                       State                                     Zip Code



        CITIZENSHIP                                                                         Legal Alien                  Legal Alien                        Other
 3      (Check One)
                                                   ®             U.S. Citizen               Allowed To
                                                                                            Work
                                                                                                                         Not Allowed
                                                                                                                         To Work
                                                                                                                                                            (See Instructions
                                                                                                                                                            On Page 1)

 4      SEX                                        ®             Male                       Female

                                                                 Asian                                                                  North
        RACE/ETHNIC                                ®             Asian-American
                                                                                                                  Black                 American                 White
 5      DESCRIPTION
        (Check One Only—Voluntary)
                                                                     or
                                                                 Pacific Islander
                                                                                            Hispanic              (Not
                                                                                                                  Hispanic)
                                                                                                                                        Indian or
                                                                                                                                        Alaskan
                                                                                                                                                                 (Not
                                                                                                                                                                 Hispanic)
                                                                                                                                        Native
                                                                                                                                                                        Office
       DATE                                PLACE OF                                                                                                                     Use
 6     OF                            7 BIRTH                                                                                                                            Only

       BIRTH      Month, Day, Year         (Do Not Abbreviate)                                         City            State or Foreign Country                   FCI

       A. MOTHER’S MAIDEN            First                                                           Full Middle Name                          Last Name At Her Birth
          NAME                     ®
 8     B. MOTHER’S SOCIAL SECURITY
          NUMBER                                               ®
            (Complete only if applying for a number for a child under age 18.)
                                                          First                                      Full Middle Name                          Last
       A. FATHER’S NAME                              ®
 9      B. FATHER’S SOCIAL SECURITY
           NUMBER                                                                           ®
            (Complete only if applying for a number for a child under age 18.)
       Has the applicant or anyone acting on his/her behalf ever filed for or received a Social Security
       number card before?
10           Yes (If “yes”, answer questions 11-13.)                    No (If “no”, go on to question 14.)
                                                                                                                               Don’t Know (If “don’t know”,
                                                                                                                               go on to question 14.)

       Enter the Social Security number previously
11     assigned to the person listed in item 1.              ®
       Enter the name shown on the most              First                                                    Middle                                 Last

12     recent Social Security card issued for
                                                ®
       the person listed in item 1.
       Enter any different date of birth if used on an
13     earlier application for a card.                       ®                                                                Month, Day, Year
       TODAY’S                                       DAYTIME                                                  (         )
14     DATE              Month, Day, Year            PHONE NUMBER 15                                          Area Code                       Number
       DELIBERATELY FURNISHING (OR CAUSING TO BE FURNISHED) FALSE INFORMATION ON THIS APPLICATION IS A CRIME PUNISHABLE BY FINE OR IMPRISONMENT, OR BOTH.

       YOUR SIGNATURE                                                       YOUR RELATIONSHIP TO THE PERSON IN ITEM 1 IS:
16                                                                17            Self       Natural or             Legal            Other (Specify)
       v




                                                                                           Adoptive Parent        Guardian

 DO NOT WRITE BELOW THIS LINE (FOR SSA USE ONLY)
 NPN                                        DOC                                    NTI                  CAN                                          ITV

 PBC                EVI                 EVA                 EVC                    PRA                  NWR                  DNR                     UNIT

 EVIDENCE SUBMITTED                                                                                     SIGNATURE AND TITLE OF EMPLOYEE(S) REVIEW-
                                                                                                        ING EVIDENCE AND/OR CONDUCTING INTERVIEW


                                                                                                                                                                    DATE


                                                                                                        DCL
                                                                                                                                                                    DATE

Form SS-5 Internet (2-98) Destroy Prior Editions                                  62      Page 5
               WHEN YOU APPLY FOR A CHILD'S
                  SOCIAL SECURITY NUMBER
You may need this additional information to complete items 8.B. and 9.B.
on Form SS-5, Application for a Social Security Card.

When you apply for a Social Security number for a child under age 18, you need
to provide each parent's Social Security number unless the-
• parent does not have a Social Security number;
• parent's Social Security number is not known.

If you can't provide the parent's Social Security number for one of the reasons
listed above, we'll still be able to assign the child a Social Security number.



^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^


            CUANDO USTED SOLICITA UN NÚMERO
             DE SEGURO SOCIAL PARA UN NIÑO
Usted podría necesitar esta información adicional para completar los
artículos 8.B. y 9.B. en el formulario SS-5, Solicitud para una tarjeta de
Seguro Social.

Cuando usted solicita un número de Seguro Social para un niño menor de 18
años, necesita proveer los números de Seguro Social de cada padre a menos
que-
• los padres no tengan números de Seguro Social;
• los números de Seguro Social de los padres sean desconocidos.

Si usted no puede proveer los números de Seguro Social de los padres por una
de las razones mencionadas arriba, todavía podremos asignar un número de
Seguro Social al niño(a).




Form SS-5-SUP (05-2000)




                                        63
                                                        Appendix 5
Form W-7 (Rev. 12-2002)                                                                                                           Page   2
                                               ● Nonresident alien student, professor,        ● Outside the United States:
General Instructions                           or researcher who is required to file a        1-215-516-ITIN (215-516-4846). This is
Note: If you have been lawfully admitted       U.S. tax return but who is not eligible for    not a toll-free number. You may also
for permanent residence or U.S.                an SSN.                                        contact any of our overseas offices in
employment, you are eligible for a social      ● Dependent/spouse of a nonresident            Berlin, London, Mexico City, Paris, Rome,
security number. Do not complete this          alien visa holder but who is not eligible      Singapore, or Tokyo.
form.                                          for an SSN.
                                               ● Other INS classifications. See h under       How To Apply
Purpose of Form                                Specific Instructions on page 3.               You can apply either by mail or in
Use Form W-7 to apply for an IRS                   Do not complete Form W-7 if you            person. See Where To Apply on page 3.
individual taxpayer identification number      have an SSN or you are eligible to             Keep a copy for your records. Be sure to
(ITIN). An ITIN is a nine-digit number         obtain an SSN. Thus, do not complete           mail or bring with you:
issued by the U.S. Internal Revenue            this form if you are a U.S. citizen or         ● Your completed Form W-7, and
Service (IRS) to individuals who are           national, or if you have been lawfully         ● The original documents, or certified or
required to have a U.S. taxpayer               admitted for permanent residence or            notarized copies of documents, that
identification number but who do not           U.S. employment.                               substantiate the information provided on
have, and are not eligible to obtain, a           If you have an application for an SSN       the Form W-7.
social security number (SSN).                  pending, do not file Form W-7.                    The document(s) you present must be
   The ITIN is for Federal tax purposes        Complete Form W-7 only if the Social           current and must verify: (a) your identity,
only. It does not entitle you to social        Security Administration (SSA) notifies         that is, contain your name and a
security benefits, and creates no              you that an SSN cannot be issued.              photograph, and (b) support your claim
inference regarding your immigration              To obtain an SSN, see Form SS-5,            of foreign status. You may have to
status or your right to work in the United     Application for a Social Security Card.        provide a combination of documents for
States. Any individual who is eligible to      To get Form SS-5 or to find out if you         this purpose. Examples of acceptable
be legally employed in the United States       are eligible to obtain an SSN, contact an      documents include, but are not limited
must have an SSN.                              SSA office.                                    to:
Note: Individuals filing tax retur ns using                                                   ● A passport.
an ITIN are not eligible for the ear ned       Additional Information                         ● A driver’s license.
income credit (EIC).
                                               Publications. For details on resident          ● Documents issued by the U.S.
                                               and nonresident alien status and the           Immigration and Naturalization Service
Who Must Apply                                 tests for residence (including the             (INS).
Any individual who is not eligible to          substantial presence test), see Pub. 519.      ● An identity card issued by a state or
obtain an SSN but who must furnish a              For details on individuals who can be       national government authority.
taxpayer identification number to the IRS      claimed as dependents and on obtaining
must apply for an ITIN on Form W-7. For                                                       ● A foreign military or military dependent
                                               an SSN for a dependent, see Pub. 501.          identification card.
example:                                          For details on eligibility for the earned
● A nonresident alien individual eligible to                                                  ● A foreign voter registration certificate.
                                               income credit, see Pub. 596, Earned
obtain the benefit of reduced withholding      Income Credit.                                 ● Birth, marriage, or baptismal
under an income tax treaty. See Pub.                                                          certificates.
                                                  These publications are available free
515, Withholding of Tax on Nonresident         from the IRS. To order the publications,       ● School records.
Aliens and Foreign Entities.                   call 1-800-TAX-FORM (1-800-829-3676)              You can submit copies of original
● A nonresident alien individual not           if you are in the United States. If you        documents. However, such documents
eligible for an SSN who is required to file    have a foreign address, write to:              must be:
a U.S. tax return or who is filing a U.S.         Eastern Area Distribution Center            ● Certified by the issuing agency or
tax return only to claim a refund.                P.O. Box 85074                              official custodian of the original record;
● A nonresident alien individual not              Richmond, VA 23261-5074                     or
eligible for an SSN who elects to file a          You can also get these publications on      ● Notarized by a U.S. notary public
joint U.S. tax return with a spouse who        the IRS Web Site at www.irs.gov.               legally authorized within his or her local
is a U.S. citizen or resident.                                                                jurisdiction to certify that the document
                                                  You can also use File Transfer Protocol
● A U.S. resident alien (based on              at ftp.irs.gov.                                is a true copy of the original. To do this,
substantial presence) who files a U.S.                                                        the notary must see the valid, unaltered
tax return but who is not eligible for         Telephone help. If, after reading these        original document and verify that the
an SSN.                                        instructions and our free publications,        copy conforms to the original. U.S.
                                               you are not sure how to complete your
● An alien spouse claimed as an                application or have additional questions,
                                                                                              notaries public are available at U.S.
exemption on a U.S. tax return who is                                                         embassies and consulates worldwide.
                                               you may call for assistance:                   Non-U.S. notarizations will not be
not eligible to obtain an SSN.
                                               ● Inside the United States:                    accepted.
● An alien individual eligible to be           1-800-829-1040. Normal hours of
claimed as a dependent on a U.S. tax           operation are Monday through Friday
return but who is unable or not eligible       from 7:00 a.m. to 10:00 p.m. local time.
                                                                                              When To Apply
to obtain an SSN. To determine if an           Assistance provided to callers from            Complete Form W-7 as soon as you
alien individual is eligible to be claimed     Alaska and Hawaii will be based on the         meet one of the requirements listed
as a dependent on a U.S. tax return, see       hours of operation in the Pacific time         under Who Must Apply on this page.
Pub. 501, Exemptions, Standard                 zone.                                          Applying early will give the IRS time to
Deduction, and Filing Information, and                                                        issue you an ITIN before its required
Pub. 519, U.S. Tax Guide for Aliens.                                                          use.




                                                                  64
Form W-7 (Rev. 12-2002)                                                                                                         Page    3

   Allow 4 to 6 weeks for the IRS to             c. U.S. resident alien (based on          space is left blank, your application will
notify you in writing of your ITIN. If you   days present in the United States)            be rejected.
have not received your ITIN at the end       filing a U.S. tax return and not eligible        The letter provided by the U.S. person
of the 6-week period, you may call the       for an SSN. A foreign individual living in    must identify the Form W-7 to which the
IRS to find out the status of your           the United States who does not have           information relates and must include:
application (see Telephone help on           permission to work from the INS, and is
page 2).                                     thus ineligible for an SSN, may still have    ● The U.S. person’s full name and SSN,
                                             a U.S. tax return filing obligation. Such     and
Where To Apply                               individuals must check this box.              ● The name, address, date of birth, and
In person. You can apply for an ITIN at          d. Dependent of U.S.                      country of birth of the dependent or
any IRS Taxpayer Assistance Center in        citizen/resident alien. This is an            spouse as shown on the Form W-7.
the United States and at most IRS            individual who may be claimed as a               Mail the letter to the address shown
offices abroad (contact the IRS office       dependent on a U.S. tax return and who        under Where To Apply on this page.
abroad to find out if that office accepts    is unable, or not eligible, to obtain an      Note: If the U.S. person chooses this
Form W-7 applications). You can also         SSN. See Name and SSN/ITIN of U.S.            method, the Form W-7 will not be
get application forms at certain U.S.        citizen/resident alien below.                 processed until the information is
consular offices.                                e. Spouse of U.S. citizen/resident        received.
   You can also apply through an             alien. This category includes:                Line 1a. Enter your legal name on line
acceptance agent authorized by the IRS.      ● A nonresident alien husband or wife         1a. This entry should reflect your name
To obtain a list of agents, visit the IRS    who is not filing a U.S. tax return           as it will appear on your U.S. tax return.
Web Site at www.irs.gov.                     (including a joint return) and who is not     Caution: Your ITIN will be established
By mail. Complete Form W-7, sign and         eligible to obtain an SSN but who as a        using this name. If you do not use this
date it, and mail the form along with the    spouse may be claimed as an                   name on your U.S. tax return, the
original or certified or notarized copies    exemption.                                    processing of your U.S. tax return may
of your documentation to:                    ● A nonresident alien electing to file a      be delayed until discrepancies are
      Internal Revenue Service               U.S. tax return jointly with a spouse who     resolved.
      Philadelphia Service Center            is a U.S. citizen or resident. See Name       Line 1b. Enter your name as it appears
      ITIN Unit                              and SSN/ITIN of U.S. Citizen/resident         on your birth certificate if it is different
      P.O. Box 447                           alien below.                                  from your entry on line 1a.
      Bensalem, PA 19020                         f. Nonresident alien student,             Line 2. Enter your complete address in
   Original documents you submit will be     professor, or researcher filing a U.S.        the country where you permanently or
returned to you. You do not need to          tax return and not eligible for an SSN.       normally reside. If you are claiming a
provide a return envelope. Copies of         This is an individual who has not             benefit under an income tax treaty with
documents will not be returned. If your      abandoned his or her residence in a           the United States, the address entered
documents are not returned within 30         foreign country and who is a bona fide        must be an address in the treaty
days, you may call the IRS (see              student, professor, or researcher coming      country. Include the postal code where
Telephone help on page 2).                   temporarily to the United States and          appropriate.
                                             solely to attend classes at a recognized         Do not use a post office box or an “in
                                             institution of education, teach, or
Specific Instructions                        perform research.
                                                                                           care of” (c/o) address instead of a street
                                                                                           address. If you do, your application will
Use the following instructions to                g. Dependent/spouse of a                  be rejected.
complete Form W-7. Enter N/A (not            nonresident visa holder. This is an           Note: If you no longer have a permanent
applicable) on all lines that do not apply   individual who may be claimed as a            residence, due to your relocation to the
to you. If you are completing this form      dependent or a spouse on a U.S. tax           U.S., enter the foreign country where
for someone else, answer the questions       return and who is unable, or not eligible,    you last resided.
as they apply to that person.                to obtain an SSN and has entered the
                                             U.S. with a nonresident visa holder. For      Line 3. Enter your complete mailing
Reason for applying. You must check
                                             example, the primary visa holder has a        address if it is different from the address
the box to indicate the reason you are
                                             B-1 visa; the dependent or spouse has a       on line 2. This is the address the IRS will
completing Form W-7. Check only one
                                             B-2 visa.                                     use to return your original documents
box.
                                                                                           and send written notification of your
    a. Nonresident alien required to             h. Other INS classification. This is an
                                                                                           ITIN.
obtain ITIN to claim tax treaty benefit.     individual who has entered the U.S. and
                                             has been given documentation from the         Note: If the U.S. Postal Service will not
Certain nonresident aliens must obtain
                                             INS that is not specifically mentioned in     deliver mail to your physical location,
an ITIN to claim a tax treaty benefit even
                                             the categories above. If you check this       then enter the U.S. Postal Service’s post
if they do not have to file a U.S. tax
                                             box, you must describe in detail your         office box number for your mailing
return.
                                             reason for requesting an ITIN. Attach a       address. Contact your local U.S. Post
    b. Nonresident alien filing a U.S. tax                                                 Office for more information. Do not use
return and not eligible for an SSN. This     separate sheet if necessary.
                                                                                           a post office box owned and operated
category includes:                           Name and SSN/ITIN of U.S.
                                                                                           by a private firm or company.
● A nonresident alien who must file a        citizen/resident alien. If you are
                                             applying for an ITIN under category d or      Line 4. Enter your date of birth in
U.S. tax return to report income                                                           month/day/year format and your country
effectively or not effectively connected     e above, you must provide the full
                                             name and SSN of the U.S. person who           of birth. If available, provide the city and
with the conduct of a trade or business                                                    state or province. You must identify the
in the United States.                        is the citizen/resident alien. Enter the
                                             information in the space provided. If the     country in which you were born. To be
● A nonresident alien who is filing a U.S.   U.S. person chooses to provide this           eligible for an ITIN, your birth country
tax return only to obtain a refund.          information in a separate letter, enter       must be recognized as a foreign country
                                             “Information will be provided in a            by the U.S. Department of State.
                                             separate letter” in this space. If this

                                                                65
Form W-7 (Rev. 12-2002)                                                                                                         Page   4

Line 5. Check the appropriate box for         Line 6e. If you ever received a                 If the applicant is 14 years of age or
your gender.                                  “temporary Taxpayer Identification            over, the applicant may appoint an
Line 6a. Enter the country or countries       Number” (TIN) or an Employer                  authorized agent to sign. The authorized
(in the case of dual citizenship) in which    Identification Number (EIN), check the        agent must print his or her name in the
you are a citizen. Enter the complete         “Yes” box and enter the number on line        space provided for the name of the
country name; do not abbreviate.              6f. If you never had a temporary TIN or       delegate and must attach Form 2848,
Line 6b. If your country of residence for     an EIN, or you do not know your               Power of Attorney and Declaration of
tax purposes has issued you a tax             temporary TIN, check the “No/Do not           Representative.
identification number, enter that number      know” box.
on line 6b. For example, if you are a            A “temporary TIN” was a nine-digit         Paperwork Reduction Act Notice. We
resident of Canada, you would enter           number issued by the IRS to individuals       ask for the information on this form to
your Canadian Social Insurance Number.        before 1996. You would have been              carry out the Internal Revenue laws of
Line 6c. Enter only U.S. nonimmigrant         issued this number if you filed a U.S. tax    the United States. You are required to
visa information. Include the INS             return and did not have a social security     give us the information. We need it to
classification, number of the visa, and       number. This temporary TIN will appear        ensure that you are complying with
the expiration date in month/day/year         on any correspondence the IRS sent you        these laws and to allow us to figure and
format. For example, if you have a            concerning that return. You may have          collect the right amount of tax.
B-1/B-2 visa with the number 123456           been issued more than one temporary
                                              TIN. If so, attach a separate sheet listing      You are not required to provide the
that has an expiration date of December                                                     information requested on a form that is
31, 2004, you would enter “B-1/B-2”,          all the temporary TINs you received.
                                                                                            subject to the Paperwork Reduction Act
“123456”, and “12/31/2004” in the entry          An EIN is a nine-digit number (for         unless the form displays a valid OMB
space.                                        example, 12-3456789) assigned by the          control number. Books or records
Note: If the visa has been issued under       IRS to businesses, such as sole               relating to a form or its instructions must
a “ duration of stay” label by INS, then      proprietorships.                              be retained as long as their contents
enter “ D/S” as the expiration date.          Line 6f. Enter in the space provided the      may become material in the
Line 6d. Check the box indicating the         temporary TIN and/or EIN and the name         administration of any Internal Revenue
type of documentation you are                 under which the number was issued.            law. Generally, tax returns and return
presenting for identification. If you have    Line 6g. If you checked reason f, you         information are confidential, as required
a passport, use it to provide verification    must provide the name of the                  by Internal Revenue Code section 6103.
of your identity and foreign status. If you   educational institution and the city and         The time needed to complete and file
do not have a passport, you may use a         state in which it is located. You must        this form will vary depending on
driver’s license or other official            also indicate your length of stay.            individual circumstances. The estimated
indentification card that has been issued        If you are temporarily in the U.S. for     average time is: Learning about the law
by a U.S. or foreign governmental             business purposes, you must provide           or the form, 13 min.; Preparing the
jurisdiction. If you use documents issued     the name of the company with whom             form, 29 min.; Copying, assembling,
by the INS, indicate the type of              you are conducting your business and          and sending the form to the IRS, 20
document.                                     the city and state in which it is located.    min.
   If you have none of the above, check       You must also enter your length of stay          If you have comments concerning the
the box for “Other” and specifically          in the U.S.                                   accuracy of these time estimates or
identify the type(s) of document you are      Signature. Generally, Form W-7 must be        suggestions for making this form
using. For example, enter “military ID”       signed by the applicant. However, if the      simpler, we would be happy to hear from
for a military or military/dependent          applicant is a minor under 14 years of        you. You can write to the Tax Forms
identification card.                          age, a delegate (parent or court-             Committee, Western Area Distribution
   You may have to provide more than          appointed guardian) should sign for him       Center, Rancho Cordova, CA
one current document to verify your           or her. Type or print the delegate’s name     95743-0001. Do not send the form to
identity and foreign status. At least one     in the space provided and check the           this address. Instead, see Where To
document you present must contain a           appropriate box that indicates his or her     Apply on page 3.
recent photograph. Enter the name of          relationship to the applicant. If the
the state or country or other issuer, the     delegate is signing as a court-appointed
identification number (if any) appearing      guardian, attach a copy of the
on the document(s), the expiration date,      court-appointment papers showing the
and the date on which you entered the         legal guardianship.
U.S. Dates must be entered in the
month/day/year format. Additionally, you
may be required to provide a certified
translation of foreign language
documents.




                                                                66
Form    W-7
(Rev. December 2002)
                                                           Application for IRS Individual
                                                          Taxpayer Identification Number                                                                      OMB No. 1545-1483

Department of the Treasury
                                                           See instructions.      Type or print.
Internal Revenue Service               For use by individuals who are not U.S. citizens, nationals, or permanent residents.
                                           This number is for Federal tax purposes only.                                                         FOR IRS USE ONLY
Before you begin:
● Do not submit this form if you have, or are eligible to obtain, a U.S. social security number (SSN).
● Receipt of an IRS individual taxpayer identification number (ITIN) creates no inference regarding your
immigration status or your right to work in the United States.
● Receipt of an ITIN does not make you eligible to claim the earned income credit (EIC).
Reason you are submitting Form W-7. Check only one box (see instructions).
  a       Nonresident alien required to obtain ITIN to claim tax treaty benefit
  b       Nonresident alien filing a U.S. tax return and not eligible for an SSN
  c       U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not eligible for an SSN
  d       Dependent of U.S. citizen/resident alien       Enter name and SSN/ITIN of U.S. citizen/resident alien (see instructions)
  e       Spouse of U.S. citizen/resident alien
  f       Nonresident alien student, professor, or researcher filing a U.S. tax return and not eligible for an SSN. Complete line 6g below
  g       Dependent/spouse of a nonresident alien visa holder. Enter name and visa type of primary holder (see instructions)
  h       Other INS Classification (specify)
                             1a First name                                          Middle name                                     Last name
Name
(see instructions)
                             1b First name                                          Middle name                                     Last name
Name at birth if
different
                             2    Street address, apartment number, or rural route number. Do not use a P.O. box number.
Applicant’s
foreign
address                           City or town, state or province, and country. Include ZIP code or postal code where appropriate.
(see instructions)
                             3    Street address, apartment number, or rural route number. If you have a P.O. Box, see page 3.
Mailing address
(if different from
above)                            City or town, state or province, and country. Include ZIP code or postal code where appropriate.


Birth                        4    Date of birth (month, day, year)    Country of birth                  City and state or province (optional)            5          Male
information                            /           /                                                                                                                Female
                             6a Country(ies) of citizenship           6b Foreign tax identification number     6c Type of U.S. visa (if any), number, and
Other                                                                    (if any)                                 expiration date
information
                             6d Identification document(s) submitted (see instructions).
                                       Passport               Driver’s license/State I.D.               INS Documentation                        Other
                                  Issued by:                  No.:                            Exp. date:            /           /     Entry date in U.S.              /         /
                             6e Have you previously received a U.S. temporary Taxpayer Identification Number (TIN) or Employer Identification Number (EIN)?
                                       No/Do not know. Skip line 6f.
                                       Yes. Complete line 6f. If you need more space, list on a sheet and attach to this form (see instructions).
                             6f
                                  TIN                     -           -                             EIN                 -
                                  Enter the name under which the TIN was issued.                  Enter the name under which the EIN was issued.


                             6g Name of college/university or/company (see instructions)


                                  City and State                                                     Length of stay
                             Under penalties of perjury, I (applicant/delegate/acceptance agent) declare that I have examined this application, including
Sign                         accompanying documentation and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
                             I authorize the IRS to disclose to my acceptance agent returns or return information necessary to resolve matters regarding the
Here                         assignment of my IRS individual taxpayer identification number (ITIN), including any previously assigned taxpayer identifying number.
                                  Signature of applicant (if delegate, see instructions)               Date (month, day, year)      Phone number
                                                                                                                /           /             (        )
Keep a copy of this
form for your                     Name of delegate, if applicable (type or print)                       Delegate’s relationship               Parent         Court-appointed guardian
records.                                                                                                to applicant
                                                                                                                                              Power of Attorney
                                  Signature                                                             Date (month, day, year)                        Phone (        )
Acceptance
                                                                                                                /           /                          Fax      (     )
Agent’s                           Name and title (type or print)                                        Name of company                                EIN
Use ONLY

For Paperwork Reduction Act Notice, see page 4.                                                       Cat. No. 10229L                                   Form    W-7       (Rev. 12-2002)
                                                                                         67
                                   Appendix 6
          U.S. Department of Justice, Employment Eligibility Verification
                                    (Form I-9)

PURPOSE:

In general, the form has been developed by BCIS as a way for employers to document the
fact that they are hiring only persons who are authorized to work in the United States.

PROCEDURES:

The form should be completed by the employee (or another preparer) and employer
(hiring department). Instructions for completing the form are as follows:

   Section 1:

   To be completed and signed by the employee (or preparer). Non-resident aliens
   should check the alien authorized to work until box. The expiration date for work
   authorization should correspond to the ending date on the I-94 card or an employment
   authorization document. If no ending is specified, the ending date on the certificate
   of eligibility, I-20, DS-2019, or I-797 is the ending date. When an I-94 card is marked
   D/S (Duration of Status), the expiration date on the certificate of eligibility is the
   ending date of authorized employment. See Appendices 17-22 for sample certificates of
   eligibility and I-94 cards.

   Section 2:

   To be completed and signed by the employer (hiring department). The employee may
   present one document from List A or one document from List B and one document
   from List C. It is important to double check the date the employee lists in Section 1
   as the ending date of employment. You must see an I-94 card, employment
   authorization document or a certificate of eligibility for verification.

   Section 3:

   This section is for updating or reverifying the I-9 at the point the date in Section 1 is
   set to expire.




                                             68
U.S. Department of Justice                                                        6.1                                                                       OMB No. 1115-0136
Immigration and Naturalization Service                                                                     Employment Eligibility Verification
Please read instructions carefully before completing this form. The instructions must be available during completion
of this form. ANTI-DISCRIMINATION NOTICE: It is illegal to discriminate against work eligible individuals.
Employers CANNOT specify which document(s) they will accept from an employee. The refusal to hire an
individual because of a future expiration date may also constitute illegal discrimination.
Section 1. Employee Information and Verification.                          To be completed and signed by employee at the time employment begins.
Print Name:      Last                                     First                                   Middle Initial       Maiden Name


Address (Street Name and Number)                                                                  Apt. #               Date of Birth (month/day/year)


City                                                State                                          Zip Code            Social Security #


 I am aware that federal law provides for                                         I attest, under penalty of perjury, that I am (check one of the following):
                                                                                              A citizen or national of the United States
 imprisonment and/or fines for false statements or
                                                                                             A Lawful Permanent Resident (Alien # A
 use of false documents in connection with the                                               An alien authorized to work until        /  /
 completion of this form.                                                                    (Alien # or Admission #)
Employee's Signature                                                                                                      Date (month/day/year)

             Preparer and/or Translator Certification.                 (To be completed and signed if Section 1 is prepared by a person
             other than the employee.) I attest, under penalty of perjury, that I have assisted in the completion of this form and that to the
             best of my knowledge the information is true and correct.
             Preparer's/Translator's Signature                                            Print Name

             Address (Street Name and Number, City, State, Zip Code)                                                    Date (month/day/year)


Section 2. Employer Review and Verification. To be completed and signed by employer. Examine one document from List A OR
examine one document from List B and one from List C, as listed on the reverse of this form, and record the title, number and expiration date, if any, of the
document(s)
                        List A                       OR                            List B                       AND                                List C
Document title:

Issuing authority:

Document #:

       Expiration Date (if any):    /    /                             /      /                                                     /       /

Document #:

       Expiration Date (if any):    /    /

CERTIFICATION - I attest, under penalty of perjury, that I have examined the document(s) presented by the above-named
employee, that the above-listed document(s) appear to be genuine and to relate to the employee named, that the
employee began employment on (month/day/year)           /    /    and that to the best of my knowledge the employee
is eligible to work in the United States. (State employment agencies may omit the date the employee began
employment.)
Signature of Employer or Authorized Representative                Print Name                                            Title


Business or Organization Name                 Address (Street Name and Number, City, State, Zip Code)                     Date (month/day/year)



Section 3. Updating and Reverification.               To be completed and signed by employer.
A. New Name (if applicable)                                                                                   B. Date of rehire (month/day/year) (if applicable)


C. If employee's previous grant of work authorization has expired, provide the information below for the document that establishes current employment
   eligibility.
                Document Title:                           Document #:                         Expiration Date (if any):         /       /
l attest, under penalty of perjury, that to the best of my knowledge, this employee is eligible to work in the United States, and if the employee presented
document(s), the document(s) l have examined appear to be genuine and to relate to the individual.
Signature of Employer or Authorized Representative                                                                      Date (month/day/year)


                                                                                                                                                Form I-9 (Rev. 11-21-91)N Page 2

                                                                                  69
                                                                                                                                OMB No. 1115-0136
U.S. Department of Justice
Immigration and Naturalization Service                                                    Employment Eligibility Verification

                                                            INSTRUCTIONS
                           PLEASE READ ALL INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS FORM.

 Anti-Discrimination Notice. It is illegal to discriminate against any individual (other than an alien not authorized to work in the
 U.S.) in hiring, discharging, or recruiting or referring for a fee because of that individual's national origin or citizenship status. It is
 illegal to discriminate against work eligible individuals. Employers CANNOT specify which document(s) they will accept from an
 employee. The refusal to hire an individual because of a future expiration date may also constitute illegal discrimination.

 Section 1 - Employee.                 All employees, citizens and                 If an employee is rehired within three (3) years of the
 noncitizens, hired after November 6, 1986, must complete                          date this form was originally completed and the
 Section 1 of this form at the time of hire, which is the actual                   employee's work authorization has expired or if a
 beginning of employment. The employer is responsible for                          current employee's work authorization is about to
 ensuring that Section 1 is timely and properly completed.                         expire (reverification), complete Block B and:
                                                                                  -     examine any document that reflects that the
 Preparer/Translator Certification. The Preparer/Translator                             employee is authorized to work in the U.S. (see
 Certification must be completed if Section 1 is prepared by a                          List A or C),
 person other than the employee. A preparer/translator may be                           record the document title, document number
                                                                                  -     and expiration date (if any) in Block C, and
 used only when the employee is unable to complete Section 1
 on his/her own. However, the employee must still sign Section                          complete the signature block.
                                                                                  -
 1.                                                                       Photocopying and Retaining Form I-9. A blank I-9 may be
                                                                          reproduced, provided both sides are copied. The Instructions
 Section 2 - Employer. For the purpose of completing this                 must be available to all employees completing this form.
 form, the term "employer" includes those recruiters and                  Employers must retain completed I-9s for three (3) years after
 referrers for a fee who are agricultural associations, agricultural      the date of hire or one (1) year after the date employment ends,
 employers or farm labor contractors.                                     whichever is later.
                                                                          For more detailed information, you may refer to the INS
 Employers must complete Section 2 by examining evidence of               Handbook for Employers, (Form M-274). You may obtain
 identity and employment eligibility within three (3) business            the handbook at your local INS office.
 days of the date employment begins. If employees are                     Privacy Act Notice.   The authority for collecting this
 authorized to work, but are unable to present the required               information is the Immigration Reform and Control Act of
 document(s) within three business days, they must present a              1986, Pub. L. 99-603 (8 USC 1324a).
 receipt for the application of the document(s) within three              This information is for employers to verify the eligibility of
 business days and the actual document(s) within ninety (90)              individuals for employment to preclude the unlawful hiring, or
 days. However, if employers hire individuals for a duration of           recruiting or referring for a fee, of aliens who are not
 less than three business days, Section 2 must be completed at            authorized to work in the United States.
 the time employment begins. Employers must record: 1)
 document title; 2) issuing authority; 3) document number, 4)             This information will be used by employers as a record of their
 expiration date, if any; and 5) the date employment begins.              basis for determining eligibility of an employee to work in the
 Employers must sign and date the certification. Employees                United States. The form will be kept by the employer and made
 must present original documents. Employers may, but are not              available for inspection by officials of the U.S. Immigration and
 required to, photocopy the document(s) presented. These                  Naturalization Service, the Department of Labor and the Office
 photocopies may only be used for the verification process and            of Special Counsel for Immigration Related Unfair Employment
 must be retained with the I-9. However, employers are still              Practices.
 responsible for completing the I-9.                                      Submission of the information required in this form is voluntary.
                                                                          However, an individual may not begin employment unless this
 Section 3 - Updating and Reverification. Employers                       form is completed, since employers are subject to civil or
 must complete Section 3 when updating and/or reverifying the             criminal penalties if they do not comply with the Immigration
 I-9. Employers must reverify employment eligibility of their             Reform and Control Act of 1986.
 employees on or before the expiration date recorded in                   Reporting Burden. We try to create forms and instructions that
 Section 1. Employers CANNOT specify which document(s)                    are accurate, can be easily understood and which impose the
 they will accept from an employee.                                       least possible burden on you to provide us with information.
                                                                          Often this is difficult because some immigration laws are very
          If an employee's name has changed at the time this              complex. Accordingly, the reporting burden for this collection
          form is being updated/ reverified, complete Block A.            of information is computed as follows: 1) learning about this
                                                                          form, 5 minutes; 2) completing the form, 5 minutes; and 3)
          If an employee is rehired within three (3) years of the
                                                                          assembling and filing (recordkeeping) the form, 5 minutes, for
          date this form was originally completed and the                 an average of 15 minutes per response. If you have comments
          employee is still eligible to be employed on the same           regarding the accuracy of this burden estimate, or suggestions
          basis as previously indicated on this form (updating),          for making this form simpler, you can write to the Immigration
          complete Block B and the signature block.                       and Naturalization Service, HQPDI, 425 I Street, N.W., Room
                                                                          4034, Washington, DC 20536. OMB No. 1115-0136.

                                                                                                                           Form I-9 (Rev. 11-21-91)N
                                          EMPLOYERS MUST RETAIN COMPLETED FORM I-9
                                         PLEASE DO NOT MAIL COMPLETED FORM I-9 TO INS
                                                                     70
                                       LISTS OF ACCEPTABLE DOCUMENTS

               LIST A                                       LIST B                                    LIST C

 Documents that Establish Both                     Documents that Establish                Documents that Establish
    Identity and Employment                                Identity                         Employment Eligibility
              Eligibility              OR                                           AND
                                            1. Driver's license or ID card            1. U.S. social security card issued
1. U.S. Passport (unexpired or
                                               issued by a state or outlying             by the Social Security
   expired)
                                               possession of the United States           Administration (other than a card
                                               provided it contains a                    stating it is not valid for
                                               photograph or information such as         employment)
2. Certificate of U.S. Citizenship
                                               name, date of birth, gender,
   (INS Form N-560 or N-561)                   height, eye color and address

                                                                                      2. Certification of Birth Abroad
3. Certificate of Naturalization            2. ID card issued by federal, state          issued by the Department of
   (INS Form N-550 or N-570)                    or local government agencies or          State (Form FS-545 or Form
                                                entities, provided it contains a         DS-1350)
                                                photograph or information such as
4. Unexpired foreign passport,                  name, date of birth, gender,
   with I-551 stamp or attached                 height, eye color and address
   INS Form I-94 indicating                                                           3. Original or certified copy of a
   unexpired employment                                                                  birth certificate issued by a state,
                                            3. School ID card with a
   authorization                                                                         county, municipal authority or
                                               photograph
                                                                                         outlying possession of the United
5.   Permanent Resident Card or                                                          States bearing an official seal
                                            4. Voter's registration card
     Alien Registration Receipt Card
     with photograph (INS Form              5. U.S. Military card or draft record
     I-151 or I-551)
                                            6.    Military dependent's ID card        4. Native American tribal document
6. Unexpired Temporary Resident
   Card (INS Form I-688)
                                            7. U.S. Coast Guard Merchant
                                               Mariner Card
                                                                                      5. U.S. Citizen ID Card (INS Form
7. Unexpired Employment
                                            8. Native American tribal document           I-197)
   Authorization Card (INS Form
   I-688A)
                                            9. Driver's license issued by a
                                               Canadian government authority          6. ID Card for use of Resident
8. Unexpired Reentry Permit (INS                                                         Citizen in the United States
   Form I-327)                                   For persons under age 18 who            (INS Form I-179)
                                                     are unable to present a
                                                     document listed above:
9. Unexpired Refugee Travel
   Document (INS Form I-571)                                                          7. Unexpired employment
                                            10. School record or report card             authorization document issued by
10. Unexpired Employment
                                                                                         the INS (other than those listed
    Authorization Document issued by                                                     under List A)
    the INS which contains a                11. Clinic, doctor or hospital record
    photograph (INS Form I-688B)
                                            12. Day-care or nursery school
                                                record



         Illustrations of many of these documents appear in Part 8 of the Handbook for Employers (M-274)


                                                                                                   Form I-9 (Rev. 10/4/00)Y Page 3


                                                             71
                                    Appendix 7
                 IRS Form W-8BEN Certification of Foreign Status
               of Beneficial Owner for United States Tax Withholding

PURPOSE:

Form W-9 must be filed with the University by all nonresident aliens who receive U.S.
source scholarship or fellowship income and who want to eliminate any U.S. tax
withholding pursuant to a tax treaty between the U.S. and the grantee=s home country.

PROCEDURES:

1. Name and Address: Enter name and U.S. address.
2. U.S. Identifying Number: Enter Social Security number.
3. Country of Residence for Tax Purposes: Enter country for which income tax treaty
   exemption is being claimed.
4. Type of Income: Mark the appropriate box for the type of income paid. For
   scholarship/fellowship grants, mark the AOther income@ box and describe the payment
   on the line provided. For example, if the exemption is claimed for a fellowship
   stipend, write AFellowship Stipend@ on the line provided.
5. Coupon Bond Information: Leave blank.
6. Calendar Years: Form W-9 is valid for three calendar years. Enter the years for
   which the exemption is claimed. For example, if the form is initially completed at
   any time during 1999, the form will be valid for 1999, 2000, and 2001.
7. Signature and Date: The individual must sign and date the form.




                                          72
                                                             7.1

Instructions for Form                                                                           Department of the Treasury
                                                                                                Internal Revenue Service

W-8BEN
(Rev. January 2003)
(Use with the December 2000 revision of Form W-8BEN.)
Certificate of Foreign Status of Beneficial Owner for United States Tax
Withholding
Section references are to the Internal Revenue Code unless otherwise noted.

                                                                   • Proceeds from a wager placed by a nonresident alien
General Instructions                                               individual in the games of blackjack, baccarat, craps,
Note: For definitions of terms used throughout these               roulette, or big-6 wheel.
instructions, see Definitions on pages 2 and 3.                       You may also use Form W-8BEN to certify that income
                                                                   from a notional principal contract is not effectively
A change to note. We added Nonresident alien who                   connected with the conduct of a trade or business in the
becomes a resident alien to the instructions for line 10           United States.
on page 5. This new section requires the use of Form
W-9 in certain circumstances. See page 5 for details.                 A withholding agent or payer of the income may rely
                                                                   on a properly completed Form W-8BEN to treat a
Purpose of form. Foreign persons are subject to U.S.               payment associated with the Form W-8BEN as a
tax at a 30% rate on income they receive from U.S.                 payment to a foreign person who beneficially owns the
sources that consists of:                                          amounts paid. If applicable, the withholding agent may
• Interest (including certain original issue discount              rely on the Form W-8BEN to apply a reduced rate of
(OID));                                                            withholding at source.
• Dividends;                                                          Provide Form W-8BEN to the withholding agent or
• Rents;                                                           payer before income is paid or credited to you. Failure to
• Royalties;                                                       provide a Form W-8BEN when requested may lead to
• Premiums;                                                        withholding at a 30% rate (foreign-person withholding) or
• Annuities;                                                       the backup withholding rate.
• Compensation for, or in expectation of, services
performed;                                                         Note: For additional information and instructions for the
• Substitute payments in a securities lending transaction;         withholding agent, see the Instructions for the
or                                                                 Requester of Forms W-8BEN, W-8ECI, W-8EXP, and
• Other fixed or determinable annual or periodical gains,          W-8IMY.
profits, or income.                                                Who must file. You must give Form W-8BEN to the
   This tax is imposed on the gross amount paid and is             withholding agent or payer if you are a foreign person
generally collected by withholding on that amount. A               and you are the beneficial owner of an amount subject to
payment is considered to have been made whether it is              withholding. Submit Form W-8BEN when requested by
made directly to the beneficial owner or to another                the withholding agent or payer whether or not you are
person, such as an intermediary, agent, or partnership,            claiming a reduced rate of, or exemption from,
for the benefit of the beneficial owner.                           withholding.
   If you receive certain types of income, you must                  Do not use Form W-8BEN if:
provide Form W-8BEN to:                                            • You are a U.S. citizen (even if you reside outside the
• Establish that you are not a U.S. person;                        United States) or other U.S. person (including a resident
• Claim that you are the beneficial owner of the income            alien individual). Instead, use Form W-9, Request for
for which Form W-8BEN is being provided; and                       Taxpayer Identification Number and Certification.
• If applicable, claim a reduced rate of, or exemption             • You are a disregarded entity with a single owner that is
from, withholding as a resident of a foreign country with          a U.S. person and you are not a hybrid entity claiming
which the United States has an income tax treaty.                  treaty benefits. Instead, provide Form W-9.
   You may also be required to submit Form W-8BEN to               • You are a nonresident alien individual who claims
claim an exception from domestic information reporting             exemption from withholding on compensation for
and backup withholding for certain types of income that            independent or dependent personal services performed
are not subject to foreign-person withholding. Such                in the United States. Instead, provide Form 8233,
income includes:                                                   Exemption from Withholding on Compensation for
• Broker proceeds.                                                 Independent (and Certain Dependent) Personal Services
• Short-term (183 days or less) original issue discount            of a Nonresident Alien Individual, or Form W-4,
(OID).                                                             Employee’s Withholding Allowance Certificate.
• Bank deposit interest.                                           • You are receiving income that is effectively connected
• Foreign source interest, dividends, rents, or royalties.         with the conduct of a trade or business in the United

                                                         Cat. No. 25576H
                                                             73
States. Instead, provide Form W-8ECI, Certificate of                treated by the withholding agent as owned by a foreign
Foreign Person’s Claim for Exemption From Withholding               person if Forms W-8BEN are provided by all of the
on Income Effectively Connected With the Conduct of a               owners. If the withholding agent receives a Form W-9
Trade or Business in the United States. If any of the               from any of the joint owners, the payment must be
income for which you have provided a Form W-8BEN                    treated as made to a U.S. person.
becomes effectively connected, this is a change in                  Change in circumstances. If a change in
circumstances and Form W-8BEN is no longer valid. You               circumstances makes any information on the Form
must file Form W-8ECI. See Change in circumstances                  W-8BEN you have submitted incorrect, you must notify
below.                                                              the withholding agent or payer within 30 days of the
• You are filing for a foreign government, international            change in circumstances and you must file a new Form
organization, foreign central bank of issue, foreign                W-8BEN or other appropriate form.
tax-exempt organization, foreign private foundation, or
government of a U.S. possession claiming the                           If you use Form W-8BEN to certify that you are a
applicability of section 115(2), 501(c), 892, 895, or               foreign person, a change of address to an address in the
1443(b). Instead, provide Form W-8EXP, Certificate of               United States is a change in circumstances. Generally, a
Foreign Government or Other Foreign Organization for                change of address within the same foreign country or to
United States Tax Withholding. However, you should use              another foreign country is not a change in circumstances.
Form W-8BEN if you are claiming treaty benefits or are              However, if you use Form W-8BEN to claim treaty
providing the form only to claim you are a foreign person           benefits, a move to the United States or outside the
exempt from backup withholding. You should use Form                 country where you have been claiming treaty benefits is a
W-8ECI if you received effectively connected income (for            change in circumstances. In that case, you must notify
example, income from commercial activities).                        the withholding agent or payer within 30 days of the
• You are a foreign flow-through entity, other than a               move.
hybrid entity, claiming treaty benefits. Instead, provide              If you become a U.S. citizen or resident after you
Form W-8IMY, Certificate of Foreign Intermediary,                   submit Form W-8BEN, you are no longer subject to the
Foreign Flow-Through Entity, or Certain U.S. Branches               30% foreign-person withholding rate. You must notify the
for United States Tax Withholding. However, if you are a            withholding agent or payer within 30 days of becoming a
partner, beneficiary, or owner of a flow-through entity and         U.S. citizen or resident. You may be required to provide a
you are not yourself a flow-through entity, you may be              Form W-9. For more information, see Form W-9 and
required to furnish a Form W-8BEN to the flow-through               instructions.
entity.
• You are a reverse hybrid entity transmitting beneficial           Expiration of Form W-8BEN. Generally, a Form
owner documentation provided by your interest holders to            W-8BEN provided without a U.S. taxpayer identification
claim treaty benefits on their behalf. Instead, provide             number (TIN) will remain in effect for a period starting on
Form W-8IMY.                                                        the date the form is signed and ending on the last day of
• You are a withholding foreign partnership or a                    the third succeeding calendar year, unless a change in
withholding foreign trust. A withholding foreign                    circumstances makes any information on the form
partnership or a withholding foreign trust is a foreign             incorrect. For example, a Form W-8BEN signed on
partnership or trust that has entered into a withholding            September 30, 2003, remains valid through December
agreement with the IRS under which it agrees to assume              31, 2006. A Form W-8BEN furnished with a U.S. TIN will
primary withholding responsibility for each partner’s,              remain in effect until a change in circumstances makes
beneficary’s, or owner’s distributive share of income               any information on the form incorrect, provided that the
subject to withholding that is paid to the partnership or           withholding agent reports on Form 1042-S at least one
trust. Instead, provide Form W-8IMY.                                payment annually to the beneficial owner who provided
• You are acting as an intermediary (that is, acting not            the Form W-8BEN. See the instructions for line 6 on
for your own account, but for the account of others as an           page 4 for circumstances under which you must provide
agent, nominee, or custodian). Instead, provide Form                a U.S. TIN.
W-8IMY.
                                                                    Definitions
Giving Form W-8BEN to the withholding agent. Do
not send Form W-8BEN to the IRS. Instead, give it to the            Beneficial owner. For payments other than those for
person who is requesting it from you. Generally, this will          which a reduced rate of withholding is claimed under an
be the person from whom you receive the payment or                  income tax treaty, the beneficial owner of income is
who credits your account. Give Form W-8BEN to the                   generally the person who is required under U.S. tax
person requesting it before the payment is made to you              principles to include the income in gross income on a tax
or credited to your account. If you do not provide this             return. A person is not a beneficial owner of income,
form, the withholding agent may have to withhold at a               however, to the extent that person is receiving the
30% rate (foreign-person withholding) or backup                     income as a nominee, agent, or custodian, or to the
withholding rate. If you receive more than one type of              extent the person is a conduit whose participation in a
income from a single withholding agent for which you                transaction is disregarded. In the case of amounts paid
claim different benefits, the withholding agent may, at its         that do not constitute income, beneficial ownership is
option, require you to submit a Form W-8BEN for each                determined as if the payment were income.
different type of income. Generally, a separate Form                   Foreign partnerships, foreign simple trusts, and foreign
W-8BEN must be given to each withholding agent.                     grantor trusts are not the beneficial owners of income
Note: If you own the income or account jointly with one             paid to the partnership or trust. The beneficial owners of
or more other persons, the income or account will be                income paid to a foreign partnership are generally the
                                                              -2-
                                                          74
partners in the partnership, provided that the partner is                has an income tax treaty. Hybrid entity status is relevant
not itself a partnership, foreign simple or grantor trust,               for claiming treaty benefits. See the instructions for
nominee or other agent. The beneficial owners of income                  line 9c on page 5.
paid to a foreign simple trust (that is, a foreign trust that is         Reverse hybrid entity. A reverse hybrid entity is any
described in section 651(a)) are generally the                           person (other than an individual) that is not fiscally
beneficiaries of the trust, if the beneficiary is not a foreign          transparent under U.S. tax law principles but that is
partnership, foreign simple or grantor trust, nominee or                 fiscally transparent under the laws of a jurisdiction with
other agent. The beneficial owners of a foreign grantor                  which the United States has an income tax treaty. See
trust (that is, a foreign trust to the extent that all or a              the instructions for line 9c on page 5.
portion of the income of the trust is treated as owned by                Fiscally transparent entity. An entity is treated as
the grantor or another person under sections 671 through                 fiscally transparent with respect to an item of income for
679) are the persons treated as the owners of the trust.                 which treaty benefits are claimed to the extent that the
The beneficial owners of income paid to a foreign                        interest holders in the entity must, on a current basis,
complex trust (that is, a foreign trust that is not a foreign            take into account separately their shares of an item of
simple trust or foreign grantor trust) is the trust itself.              income paid to the entity, whether or not distributed, and
   The beneficial owner of income paid to a foreign                      must determine the character of the items of income as if
estate is the estate itself.                                             they were realized directly from the sources from which
Note: A payment to a U.S. partnership, U.S. trust, or                    realized by the entity. For example, partnerships,
U.S. estate is treated as a payment to a U.S. payee that                 common trust funds, and simple trusts or grantor trusts
is not subject to 30% foreign-person withholding. A U.S.                 are generally considered to be fiscally transparent with
partnership, trust, or estate should provide the                         respect to items of income received by them.
withholding agent with a Form W-9.                                       Disregarded entity. A business entity that has a single
                                                                         owner and is not a corporation under Regulations section
Foreign person. A foreign person includes a
                                                                         301.7701-2(b) is disregarded as an entity separate from
nonresident alien individual, a foreign corporation, a
                                                                         its owner.
foreign partnership, a foreign trust, a foreign estate, and
any other person that is not a U.S. person. It also                      Amounts subject to withholding. Generally, an
includes a foreign branch or office of a U.S. financial                  amount subject to withholding is an amount from sources
institution or U.S. clearing organization if the foreign                 within the United States that is fixed or determinable
branch is a qualified intermediary. Generally, a payment                 annual or periodical (FDAP) income. FDAP income is all
to a U.S. branch of a foreign person is a payment to a                   income included in gross income, including interest (as
foreign person.                                                          well as OID), dividends, rents, royalties, and
                                                                         compensation. FDAP income does not include most
Nonresident alien individual. Any individual who is not                  gains from the sale of property (including market discount
a citizen or resident of the United States is a nonresident              and option premiums).
alien individual. An alien individual meeting either the
“green card test” or the “substantial presence test” for the             Withholding agent. Any person, U.S. or foreign, that
calendar year is a resident alien. Any person not meeting                has control, receipt, or custody of an amount subject to
either test is a nonresident alien individual. Additionally,             withholding or who can disburse or make payments of an
an alien individual who is a resident of a foreign country               amount subject to withholding is a withholding agent. The
under the residence article of an income tax treaty, or an               withholding agent may be an individual, corporation,
alien individual who is a resident of Puerto Rico, Guam,                 partnership, trust, association, or any other entity,
the Commonwealth of the Northern Mariana Islands, the                    including (but not limited to) any foreign intermediary,
U.S. Virgin Islands, or American Samoa is a nonresident                  foreign partnership, and U.S. branches of certain foreign
alien individual. See Pub. 519, U.S. Tax Guide for Aliens,               banks and insurance companies. Generally, the person
for more information on resident and nonresident alien                   who pays (or causes to be paid) the amount subject to
status.                                                                  withholding to the foreign person (or to its agent) must
                                                                         withhold.
Note: Even though a nonresident alien individual
married to a U.S. citizen or resident alien may choose to
be treated as a resident alien for certain purposes (for
example, filing a joint income tax return), such individual              Specific Instructions
is still treated as a nonresident alien for withholding tax              Note: A hybrid entity should give Form W-8BEN to a
purposes on all income except wages.                                     withholding agent only for income for which it is claiming
Flow-through entity. A flow-through entity is a foreign                  a reduced rate of withholding under an income tax treaty.
partnership (other than a withholding foreign partnership),              A reverse hybrid entity should give Form W-8BEN to a
a foreign simple or foreign grantor trust (other than a                  withholding agent only for income for which no treaty
withholding foreign trust), or, for payments for which a                 benefit is being claimed.
reduced rate of withholding is claimed under an income
tax treaty, any entity to the extent the entity is considered            Part I
to be fiscally transparent (see below) with respect to the               Line 1. Enter your name. If you are a disregarded entity
payment by an interest holder’s jurisdiction.                            with a single owner who is a foreign person and you are
Hybrid entity. A hybrid entity is any person (other than                 not claiming treaty benefits as a hybrid entity, this form
an individual) that is treated as fiscally transparent (see              should be completed and signed by your foreign single
below) in the United States but is not treated as fiscally               owner. If the account to which a payment is made or
transparent by a country with which the United States                    credited is in the name of the disregarded entity, the
                                                                   -3-
                                                               75
foreign single owner should inform the withholding agent             business as a sole proprietor, you must enter an
of this fact. This may be done by including the name and             employer identification number (EIN). If you do not have
account number of the disregarded entity on line 8                   an EIN, you should apply for one on Form SS-4,
(reference number) of the form. However, if you are a                Application for Employer Identification Number. If you are
disregarded entity that is claiming treaty benefits as a             a disregarded entity claiming treaty benefits as a hybrid
hybrid entity, this form should be completed and signed              entity, enter your EIN.
by you.
                                                                       You must provide a U.S. taxpayer identification
Line 2. If you are a corporation, enter the country of               number (TIN) if you are:
incorporation. If you are another type of entity, enter the
                                                                       1. Claiming an exemption from withholding under
country under whose laws you are created, organized, or
                                                                     section 871(f) for certain annuities received under
governed. If you are an individual, enter N/A (for “not
                                                                     qualified plans, or
applicable”).
                                                                       2. A foreign grantor trust with 5 or fewer grantors, or
Line 3. Check the one box that applies. By checking a                  3. Claiming benefits under an income tax treaty.
box, you are representing that you qualify for this
classification. You must check the box that represents                  However, a U.S. TIN is not required to be shown in
your classification (for example, corporation, partnership,          order to claim treaty benefits on the following items of
trust, estate, etc.) under U.S. tax principles. Do not               income:
check the box that describes your status under the law of            • Dividends and interest from stocks and debt
the treaty country. If you are a partnership or disregarded          obligations that are actively traded;
entity receiving a payment for which treaty benefits are             • Dividends from any redeemable security issued by an
being claimed, you must check the “Partnership” or                   investment company registered under the Investment
“Disregarded entity” box. If you are a sole proprietor,              Company Act of 1940 (mutual fund);
check the “Individual” box, not the “Disregarded entity”             • Dividends, interest, or royalties from units of beneficial
box.                                                                 interest in a unit investment trust that are (or were upon
                                                                     issuance) publicly offered and are registered with the
         Only entities that are tax-exempt under section             SEC under the Securities Act of 1933; and
  !      501 should check the “Tax-exempt organizations”
 CAUTION box. Such organizations should use Form
                                                                     • Income related to loans of any of the above securities.
W-8BEN only if they are claiming a reduced rate of                   Note: You may want to obtain and provide a U.S. TIN on
withholding under an income tax treaty or some code                  Form W-8BEN even though it is not required. A Form
exception other than section 501. Use Form W-8EXP if                 W-8BEN containing a U.S. TIN remains valid for as long
you are claiming an exemption from withholding under                 as your status and the information relevant to the
section 501.                                                         certifications you make on the form remain unchanged
                                                                     provided at least one payment is reported to you annually
Line 4. Your permanent residence address is the                      on Form 1042-S.
address in the country where you claim to be a resident
for purposes of that country’s income tax. If you are                Line 7. If your country of residence for tax purposes has
giving Form W-8BEN to claim a reduced rate of                        issued you a tax identifying number, enter it here. For
withholding under an income tax treaty, you must                     example, if you are a resident of Canada, enter your
determine your residency in the manner required by the               Social Insurance Number.
treaty. Do not show the address of a financial institution,          Line 8. This line may be used by the filer of Form
a post office box, or an address used solely for mailing             W-8BEN or by the withholding agent to whom it is
purposes. If you are an individual who does not have a               provided to include any referencing information that is
tax residence in any country, your permanent residence               useful to the withholding agent in carrying out its
is where you normally reside. If you are not an individual           obligations. For example, withholding agents who are
and you do not have a tax residence in any country, the              required to associate the Form W-8BEN with a particular
permanent residence address is where you maintain your               Form W-8IMY may want to use line 8 for a referencing
principal office.                                                    number or code that will make the association clear. A
Line 5. Enter your mailing address only if it is different           beneficial owner may use line 8 to include the number of
from the address you show on line 4.                                 the account for which he or she is providing the form. A
Line 6. If you are an individual, you are generally                  foreign single owner of a disregarded entity may use
required to enter your social security number (SSN). To              line 8 to inform the withholding agent that the account to
apply for an SSN, get Form SS-5 from a Social Security               which a payment is made or credited is in the name of
Administration (SSA) office or, if in the United States, you         the disregarded entity (see instructions for line 1 starting
may call the SSA at 1-800-772-1213. Fill in Form SS-5                on page 3).
and return it to the SSA.
    If you do not have an SSN and are not eligible to get            Part II
one, you must get an individual taxpayer identification              Line 9a. Enter the country where you claim to be a
number (ITIN). To apply for an ITIN, file Form W-7 with              resident for income tax treaty purposes. For treaty
the IRS. It usually takes 4-6 weeks to get an ITIN.                  purposes, a person is a resident of a treaty country if the
Note: An ITIN is for tax use only. It does not entitle you           person is a resident of that country under the terms of the
to social security benefits or change your employment or             treaty.
immigration status under U.S. law.                                   Line 9b. If you are claiming benefits under an income
    If you are not an individual or you are an individual            tax treaty, you must have a U.S. TIN unless one of the
who is an employer or who is engaged in a U.S. trade or              exceptions listed in the line 6 instructions above applies.
                                                               -4-
                                                           76
Line 9c. An entity (but not an individual) that is claiming              • It carries on an active trade or business in its country
a reduced rate of withholding under an income tax treaty                 of residence.
must represent that it (a) derives the item of income for                • It gets a ruling from the IRS that it is a qualified
which the treaty benefit is claimed and (b) meets the                    resident.
limitation on benefits provisions contained in the treaty, if               See Regulations section 1.884-5 for the requirements
any.                                                                     that must be met to satisfy each of these tests.
   An item of income may be derived by either the entity                          If you are claiming treaty benefits under an
receiving the item of income or by the interest holders in
the entity or, in certain circumstances, both. An item of
                                                                           !      income tax treaty entered into force after
                                                                          CAUTION December 31, 1986, do not check box 9d.

income paid to an entity is considered to be derived by                  Instead, check box 9c.
the entity only if the entity is not fiscally transparent under          Line 9e. Check this box if you are related to the
the laws of the entity’s jurisdiction with respect to the item           withholding agent within the meaning of section 267(b) or
of income. An item of income paid to an entity shall be                  707(b) and the aggregate amount subject to withholding
considered to be derived by the interest holder in the                   received during the calendar year exceeds $500,000.
entity only if (a) the interest holder is not fiscally                   Additionally, you must file Form 8833, Treaty-Based
transparent in its jurisdiction with respect to the item of              Return Position Disclosure Under Section 6114 or
income and (b) the entity is considered to be fiscally                   7701(b).
transparent under the laws of the interest holder’s
jurisdiction with respect to the item of income. An item of              Line 10
income paid directly to a type of entity specifically                    Line 10 must be used only if you are claiming treaty
identified in a treaty as a resident of a treaty jurisdiction is         benefits that require that you meet conditions not covered
treated as derived by a resident of that treaty jurisdiction.            by the representations you make in lines 9a through 9e.
    If an entity is claiming treaty benefits on its own behalf,          However, this line should always be completed by foreign
it should complete Form W-8BEN. If an interest holder in                 students and researchers claiming treaty benefits. See
an entity that is considered fiscally transparent in the                 Scholarship and fellowship grants below for more
interest holder’s jurisdiction is claiming a treaty benefit,             information.
the interest holder should complete Form W-8BEN on its                      Additional examples of persons who should complete
own behalf and the fiscally transparent entity should                    this line are:
associate the interest holder’s Form W-8BEN with a                          1. Exempt organizations claiming treaty benefits
Form W-8IMY completed by the entity.                                     under the exempt organization articles of the treaties with
Note: An income tax treaty may not apply to reduce the                   Canada, Mexico, Germany, and the Netherlands.
amount of any tax on an item of income received by an                       2. Foreign corporations that are claiming a preferential
entity that is treated as a domestic corporation for U.S.                rate applicable to dividends based on ownership of a
tax purposes. Therefore, neither the domestic corporation                specific percentage of stock.
nor its shareholders are entitled to the benefits of a                      3. Persons claiming treaty benefits on royalties if the
reduction of U.S. income tax on an item of income                        treaty contains different withholding rates for different
received from U.S. sources by the corporation.                           types of royalties.
   To determine whether an entity meets the limitation on                   This line is generally not applicable to claiming treaty
benefits provisions of a treaty, you must consult the                    benefits under an interest or dividends (other than
specific provisions or articles under the treaties. Income               dividends subject to a preferential rate based on
tax treaties are available on the IRS Web Site at                        ownership) article of a treaty.
www.irs.gov.                                                             Nonresident alien who becomes a resident alien.
Note: If you are an entity that derives the income as a                  Generally, only a nonresident alien individual may use
resident of a treaty country, you may check this box if the              the terms of a tax treaty to reduce or eliminate U.S. tax
applicable income tax treaty does not contain a “limitation              on certain types of income. However, most tax treaties
on benefits” provision.                                                  contain a provision known as a “saving clause.”
                                                                         Exceptions specified in the saving clause may permit an
Line 9d. If you are a foreign corporation claiming treaty                exemption from tax to continue for certain types of
benefits under an income tax treaty that entered into                    income even after the recipient has otherwise become a
force before January 1, 1987 (and has not been                           U.S. resident alien for tax purposes. The individual must
renegotiated) on (a) U.S. source dividends paid to you by                use Form W-9 to claim the tax treaty benefit. See the
another foreign corporation or (b) U.S. source interest                  instructions for Form W-9 for more information. Also see
paid to you by a U.S. trade or business of another foreign               Nonresident alien student or researcher who
corporation, you must generally be a “qualified resident”                becomes a resident alien on page 6 for an example.
of a treaty country. See section 884 for the definition of
interest paid by a U.S. trade or business of a foreign                   Scholarship and fellowship grants. A nonresident
corporation (“branch interest”) and other applicable rules.              alien student (including a trainee or business apprentice)
                                                                         or researcher who receives noncompensatory
   In general, a foreign corporation is a qualified resident             scholarship or fellowship income may use Form W-8BEN
of a country if one or more of the following applies:                    to claim benefits under a tax treaty that apply to reduce
• It meets a 50% ownership and base erosion test.                        or eliminate U.S. tax on such income. No Form W-8BEN
• It is primarily and regularly traded on an established                 is required unless a treaty benefit is being claimed. A
securities market in its country of residence or the United              nonresident alien student or researcher who receives
States.                                                                  compensatory scholarship or fellowship income must use
                                                                   -5-
                                                                77
Form 8233 to claim any benefits of a tax treaty that apply            Part IV
to that income. The student or researcher must use Form
                                                                      Form W-8BEN must be signed and dated by the
W-4 for any part of such income for which he or she is
                                                                      beneficial owner of the income, or, if the beneficial owner
not claiming a tax treaty withholding exemption. Do not
                                                                      is not an individual, by an authorized representative or
use Form W-8BEN for compensatory scholarship or
                                                                      officer of the beneficial owner. If Form W-8BEN is
fellowship income. See Compensation for Dependent
                                                                      completed by an agent acting under a duly authorized
Personal Services in the Instructions for Form 8233.
                                                                      power of attorney, the form must be accompanied by the
Note: If you are a nonresident alien individual who                   power of attorney in proper form or a copy thereof
received noncompensatory scholarship or fellowship                    specifically authorizing the agent to represent the
income and personal services income (including                        principal in making, executing, and presenting the form.
compensatory scholarship or fellowship income) from                   Form 2848, Power of Attorney and Declaration of
the same withholding agent, you may use Form 8233                     Representative, may be used for this purpose. The
to claim a tax treaty withholding exemption for part or all           agent, as well as the beneficial owner, may incur liability
of both types of income.                                              for the penalties provided for an erroneous, false, or
    Completing lines 4 and 9a. Most tax treaties that                 fraudulent form.
contain an article exempting scholarship or fellowship                Broker transactions or barter exchanges. Income
grant income from taxation require that the recipient be a            from transactions with a broker or a barter exchange is
resident of the other treaty country at the time of, or               subject to reporting rules and backup withholding unless
immediately prior to, entry into the United States. Thus, a           Form W-8BEN or a substitute form is filed to notify the
student or researcher may claim the exemption even if he              broker or barter exchange that you are an exempt foreign
or she no longer has a permanent address in the other                 person.
treaty country after entry into the United States. If this is            You are an exempt foreign person for a calendar year
the case, you may provide a U.S. address on line 4 and                in which: (a) you are a nonresident alien individual or a
still be eligible for the exemption if all other conditions           foreign corporation, partnership, estate, or trust; (b) you
required by the tax treaty are met. You must also identify            are an individual who has not been, and does not plan to
on line 9a the tax treaty country of which you were a                 be, present in the United States for a total of 183 days or
resident at the time of, or immediately prior to, your entry          more during the calendar year; and (c) you are neither
into the United States.                                               engaged, nor plan to be engaged during the year, in a
    Completing line 10. You must complete line 10 if you              U.S. trade or business that has effectively connected
are a student or researcher claiming an exemption from                gains from transactions with a broker or barter exchange.
taxation on your scholarship or fellowship grant income
under a tax treaty.
                                                                      Paperwork Reduction Act Notice. We ask for the
Nonresident alien student or researcher who
                                                                      information on this form to carry out the Internal Revenue
becomes a resident alien. You must use Form W-9 to
                                                                      laws of the United States. You are required to provide the
claim an exception to a saving clause. See Nonresident
                                                                      information. We need it to ensure that you are complying
alien who becomes a resident alien on page 5 for a
                                                                      with these laws and to allow us to figure and collect the
general explanation of saving clauses and exceptions to
                                                                      right amount of tax.
them.
    Example. Article 20 of the U.S.-China income tax                     You are not required to provide the information
treaty allows an exemption from tax for scholarship                   requested on a form that is subject to the Paperwork
income received by a Chinese student temporarily                      Reduction Act unless the form displays a valid OMB
present in the United States. Under U.S. law, this student            control number. Books or records relating to a form or its
will become a resident alien for tax purposes if his or her           instructions must be retained as long as their contents
stay in the United States exceeds 5 calendar years.                   may become material in the administration of any Internal
However, paragraph 2 of the first protocol to the                     Revenue law. Generally, tax returns and return
U.S.-China treaty (dated April 30, 1984) allows the                   information are confidential, as required by section 6103.
provisions of Article 20 to continue to apply even after the             The time needed to complete and file this form will
Chinese student becomes a resident alien of the United                vary depending on individual circumstances. The
States. A Chinese student who qualifies for this exception            estimated average time is: Recordkeeping, 5 hr.,
(under paragraph 2 of the first protocol) and is relying on           58 min.; Learning about the law or the form, 3 hr.,
this exception to claim an exemption from tax on his or               46 min.; Preparing and sending the form to IRS, 4 hr.,
her scholarship or fellowship income would complete                   2 min.
Form W-9.                                                                If you have comments concerning the accuracy of
                                                                      these time estimates or suggestions for making this form
Part III                                                              simpler, we would be happy to hear from you. You can
If you check this box, you must provide the withholding               write to the Tax Forms Committee, Western Area
agent with the required statement for income from a                   Distribution Center, Rancho Cordova, CA 95743-0001.
notional principal contract that is to be treated as income           Do not send Form W-8BEN to this office. Instead, give it
not effectively connected with the conduct of a trade or              to your withholding agent.
business in the United States. You should update this
statement as often as necessary. A new Form W-8BEN
is not required for each update provided the form
otherwise remains valid.

                                                                -6-

                                                              78
                                                                                   7.2
Form      W-8BEN                      Certificate of Foreign Status of Beneficial Owner
(Rev. December 2000)                          for United States Tax Withholding                                                                        OMB No. 1545-1621
Department of the Treasury            Section references are to the Internal Revenue Code.      See separate instructions.
Internal Revenue Service                    Give this form to the withholding agent or payer. Do not send to the IRS.
Do not use this form for:                                                                                                                                   Instead, use Form:
● A U.S. citizen or other U.S. person, including a resident alien individual                                                                                              W-9
● A person claiming an exemption from U.S. withholding on income effectively connected with the conduct
  of a trade or business in the United States                                                                                                                       W-8ECI
● 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 is
  claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (see instructions)                                                       W-8ECI or W-8EXP
Note: These entities should use Form W-8BEN if they are claiming treaty benefits or are providing the form only to
claim they are a foreign person exempt from backup withholding.
● A person acting as an intermediary                                                                                                                                  W-8IMY
Note: See instructions for additional exceptions.

 Part I            Identification of Beneficial Owner (See instructions.)
  1       Name of individual or organization that is the beneficial owner                                                  2     Country of incorporation or organization


  3       Type of beneficial owner:             Individual                       Corporation                Disregarded entity         Partnership             Simple trust
              Grantor trust                     Complex trust                    Estate                     Government                International organization
              Central bank of issue             Tax-exempt organization          Private foundation
  4       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)


  5       Mailing address (if different from above)


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


  6       U.S. taxpayer identification number, if required (see instructions)                                     7    Foreign tax identifying number, if any (optional)
                                                                               SSN or ITIN            EIN
  8       Reference number(s) (see instructions)


Part II            Claim of Tax Treaty Benefits (if applicable)
  9       I certify that (check all that apply):
      a       The beneficial owner is a resident of                       within the meaning of the income tax treaty between the United States and that country.
      b       If required, the U.S. taxpayer identification number is stated on line 6 (see instructions).
      c       The beneficial owner is not an individual, derives the item (or items) of income for which the treaty benefits are claimed, and, if
              applicable, meets the requirements of the treaty provision dealing with limitation on benefits (see instructions).
      d       The beneficial owner is not an individual, is claiming treaty benefits for dividends received from a foreign corporation or interest from a
              U.S. trade or business of a foreign corporation, and meets qualified resident status (see instructions).
      e       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 file
              Form 8833 if the amount subject to withholding received during a calendar year exceeds, in the aggregate, $500,000.
10        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:



Part III           Notional Principal Contracts
11            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.
 Part IV           Certification
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 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.
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 or
any withholding agent that can disburse or make payments of the income of which I am the beneficial owner.


Sign Here
                         Signature of beneficial owner (or individual authorized to sign for beneficial owner)         Date (MM-DD-YYYY)             Capacity in which acting

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

                                                                                     79
                                                   Appendix 8

Instructions for the                                                                             Department of the Treasury
                                                                                                 Internal Revenue Service

Requester of Form W-9
(Rev. December 2000)
Request for Taxpayer Identification Number
and Certification
Section references are to the Internal Revenue Code unless otherwise noted.

These instructions are for the requester of Form W-9 and          perjury and the perjury statement must contain the
supplement the instructions on the Form W-9.                      language of the paper Form W-9.

How Do I Know When To Use Form W-9?                                     For Forms W-9 that are not required to be signed,
                                                                   TIP the electronic system need not provide for an
Use Form W-9 to request the taxpayer identification                     electronic signature or a perjury statement.
number (TIN) of a U.S. person (including a resident alien)          Also, see Announcement 98-27, 1998-1 C.B. 865.
and to request certain certifications and claims for
exemption. (See Purpose of Form on the Form W-9.)                 Individual Taxpayer Identification
Withholding agents may require signed Forms W-9 from
U.S. exempt recipients to overcome any presumptions of            Number (ITIN)
foreign status.                                                   Form W-9 (or an acceptable substitute) is used by
Note: Beginning in 2001, use Form W-9 instead of Form             persons required to file information returns with the IRS
1078, Certificate of Alien Claiming Residence in the              to get the payee's (or other person's) correct TIN. For
United States, for alien resident individuals from whom           individuals, the TIN is generally a social security number
you are requesting a TIN, certifications, and claims for          (SSN).
exemption. Any Forms 1078 you have on file expire after             However, in some cases, individuals who become U.S.
December 31, 2000.                                                resident aliens for tax purposes are not eligible to obtain
   Advise foreign persons to use the appropriate                  an SSN. This includes certain resident aliens who must
Form W-8. See Pub. 515, Withholding of Tax on                     receive information returns but who cannot obtain an
Nonresident Aliens and Foreign Corporations, for more             SSN.
information and a list of the W-8 forms.                            These individuals must apply for an ITIN on Form W-7,
   Also, a nonresident alien individual may, under certain        Application for IRS Individual Taxpayer Identification
circumstances, claim treaty benefits on scholarships and          Number, unless they have an application pending for an
fellowship grant income. See Pub. 515 or Pub. 519, U.S.           SSN. Individuals who have an ITIN must provide it on
Tax Guide for Aliens, for more information.                       Form W-9.

Electronic Submission of Forms W-9                                Substitute Form W-9
Requesters may establish a system for payees to submit            You may develop and use your own Form W-9 (a
Forms W-9 electronically, including by fax. A requester is        substitute Form W-9) if its content is substantially similar
anyone required to file an information return. A payee is         to the official IRS Form W-9 and it satisfies certain
anyone required to provide a taxpayer identification              certification requirements.
number (TIN) to the requester.                                      You may incorporate a substitute Form W-9 into other
Electronic system. Generally, the electronic system               business forms you customarily use, such as account
must:                                                             signature cards. However, the certifications on the
q Ensure the information received is the information sent,        substitute Form W-9 must clearly set forth (as shown on
and document all occasions of user access that result in          the official Form W-9) that:
the submission.                                                       1. The payee's TIN is correct;
q Make it reasonably certain the person accessing the                 2. The payee is not subject to backup withholding due
system and submitting the form is the person identified           to failure to report interest and dividend income; and
on Form W-9.                                                          3. The payee is a U.S. person.
q Provide the same information as the paper Form W-9.                You may not:
q Be able to supply a hard copy of the electronic                     1. Use a substitute Form W-9 that requires the payee,
Form W-9 if the Internal Revenue Service requests it.             by signing, to agree to provisions unrelated to the required
q Require as the final entry in the submission an                 certifications or
electronic signature by the payee whose name is on                    2. Imply that a payee may be subject to backup
Form W-9 that authenticates and verifies the submission.          withholding unless the payee agrees to provisions on the
The electronic signature must be under penalties of               substitute form that are unrelated to the required
                                                                  certifications.

                                                         Cat. No. 20479P


                                                             80
   A substitute Form W-9 that contains a separate                dividend payments if the payee does not certify, under
signature line just for the certifications satisfies the         penalties of perjury, that the payee is not subject to
requirement that the certifications be clearly set forth.        backup withholding.
   If a single signature line is used for the required
certifications and other provisions, the certifications must     Payees Exempt From Backup
be highlighted, boxed, printed in bold-face type, or             Withholding
presented in some other manner that causes the
language to stand out from all other information contained         Even if the payee does not provide a TIN in the manner
on the substitute form. Additionally, the following              required, you are not required to backup withhold on any
statement must be presented to stand out in the same             payments you make if the payee is:
manner as as described above and must appear                         1. An organization exempt from tax under
immediately above the single signature line:                     section 501(a), any IRA, or a custodial account under
   “The Internal Revenue Service does not require your           section 403(b)(7) if the account satisfies the requirements
consent to any provision of this document other than the         of section 401(f)(2).
certifications required to avoid backup withholding.”                2. The United States or any of its agencies or
   If you use a substitute form, you are encouraged (but         instrumentalities.
not required) to provide Form W-9 instructions to the                3. A state, the District of Columbia, a possession of
payee. The payee only needs to be instructed orally or in        the United States, or any of their political subdivisions or
writing to strike out the language of the certification (Part    instrumentalities.
III, item 2 (Form W-9)) that relates to payee                        4. A foreign government or any of its political
underreporting, if the payee is subject to backup                subdivisions, agencies, or instrumentalities.
withholding due to notified payee underreporting.                    5. An international organization or any of its agencies
                                                                 or instrumentalities.
TIN Applied For
                                                                    Other payees that may be exempt from backup
For interest and dividend payments and certain payments          withholding include:
with respect to readily tradable instruments, the payee
                                                                     6. A corporation.
may return a properly completed, signed Form W-9 to you
with “Applied For” written in Part I. This is an “awaiting-          7. A foreign central bank of issue.
TIN” certificate. The payee has 60 calendar days, from               8. A dealer in securities or commodities required to
the date you receive this certificate, to provide a TIN. If      register in the United States, the District of Columbia, or
you do not receive the payee's TIN at that time, you must        a possession of the United States.
begin backup withholding on payments.                                9. A futures commission merchant registered with the
Reserve rule. You must backup withhold on any                    Commodity Futures Trading Commission.
reportable payments made during the 60-day period if a              10. A real estate investment trust.
payee withdraws more than $500 at one time, unless the              11. An entity registered at all times during the tax year
payee reserves 31 percent of all reportable payments             under the Investment Company Act of 1940.
made to the account during the period.                              12. A common trust fund operated by a bank under
Alternative rule. You may also elect to backup withhold          section 584(a).
during this 60-day period, after a 7-day grace period,              13. A financial institution.
under one of the two alternative rules discussed below.             14. A middleman known in the investment community
    Option 1. Backup withhold on any reportable payments         as a nominee or custodian.
if the payee makes a withdrawal from the account after the
                                                                    15. A trust exempt from tax under section 664 or
close of 7 business days after you receive the
                                                                 described in section 4947.
awaiting-TIN certificate. Treat as reportable payments all
cash withdrawals in an amount up to the reportable                  The following types of payments are exempt from
payments made from the day after you receive the                 backup withholding as indicated for items 1 through 15
awaiting-TIN certificate to the day of withdrawal.               above.
    Option 2. Backup withhold on any reportable payments         Interest and dividend payments. All listed payees are
made to the payee's account, regardless of whether the           exempt except the payee in item 9.
payee makes any withdrawals, beginning no later than 7           Broker transactions. All payees listed in items 1
business days after you receive the awaiting-TIN                 through 13 are exempt. A person registered under the
certificate.                                                     Investment Advisors Act of 1940 who regularly acts as a
        The 60-day exemption from backup withholding             broker is also exempt.
  !     does not apply to any payment other than interest,       Barter exchange transactions and patronage
                                                                 dividends. Only payees listed in items 1 through 5 are
CAUTION
        dividends, and certain payments relating to readily
tradable instruments. Any other reportable payment, such         exempt.
as nonemployee compensation, is subject to backup                Payments reportable under sections 6041 and 6041A.
withholding immediately, even if the payee has applied for       Only payees listed in items 1 through 7 are generally
and is awaiting a TIN.                                           exempt.
   Even if the payee gives you an awaiting-TIN certificate,         However, the following payments made to a corporation
you must backup withhold on reportable interest and              (including gross proceeds paid to an attorney under
Page 2

                                                                81
section 6045(f), even if the attorney is a corporation) and    q Distributions from a medical savings account and
reportable on Form 1099-Misc, Miscellaneous Income,            long-term care benefits.
are not exempt from backup withholding:                        q Fish purchases for cash reportable under

q Medical and health care payments.                            section 6050R.
q Attorneys' fees.
q Payments for services paid by a Federal executive
                                                               Joint Foreign Payees
agency.                                                        If the first payee listed on an account gives you a
                                                               Form W-8 or a similar statement signed under penalties
Payments Exempt From Backup                                    of perjury, backup withholding applies unless:
Withholding                                                         1. Every joint payee provides the statement regarding
                                                               foreign status or
Payments that are not subject to information reporting
                                                                    2. Any one of the joint payees who has not established
also are not subject to backup withholding. For details,
                                                               foreign status gives you a TIN.
see sections 6041, 6041A, 6042, 6044, 6045, 6049,
6050A, and 6050N, and their regulations. The following            If any one of the joint payees who has not established
payments are generally exempt from backup withholding.         foreign status gives you a TIN, use that number for
                                                               purposes of backup withholding and information reporting.
Dividends and patronage dividends.
                                                                  For more information, see the Instructions for the
q Payments to nonresident aliens subject to withholding
                                                               Requester of Forms W-8BEN, W-8EIC, W-8EXP, and
under section 1441.                                            W-8IMY.
q Payments to partnerships not engaged in a trade or

business in the United States and that have at least one       Names and TINs To Use
nonresident alien partner.
                                                               for Information Reporting
q Payments of patronage dividends not paid in money.

q Payments made by certain foreign organizations.
                                                               Show the full name and address as provided on Form
                                                               W-9 on the information return filed with the IRS and on the
q Section 404(k) distributions made by an ESOP.
                                                               copy furnished to the payee. If you made payments to
Interest payments.                                             more than one payee or the account is in more than one
q Payments of interest on obligations issued by                name, enter on the first name line only the name of the
individuals. However, if you pay $600 or more of interest      payee whose TIN is shown on the information return. You
in the course of your trade or business to a payee, you        may show the names of any other individual payees in the
must report the payment. Backup withholding applies to         area below the first name line.
the reportable payment if the payee has not provided a         Sole proprietor. Enter the individual's name on the first
TIN or has provided an incorrect TIN.                          name line. On the second name line, enter the business
q Payments of tax-exempt interest (including                   name or “doing business as (DBA)” if provided. You may
exempt-interest dividends under section 852).                  not enter only the business name. For the TIN, you may
q Payments described in section 6049(b)(5) to
                                                               enter either the individual's SSN or the employer
nonresident aliens.                                            identification number (EIN) of the business. However, the
                                                               IRS prefers that you show the SSN.
q Payments on tax-free covenant bonds under

section 1451.                                                  LLC. For an LLC that is disregarded as an entity separate
q Payments made by certain foreign organizations.
                                                               from its owner, you must show the owner's name on the
                                                               first name line. On the second name line, you may enter
q Mortgage or student loan interest paid to you.
                                                               the LLC's name. Use the owner's TIN.
Other types of payments.
q Wages.                                                       Additional Information
q Distributions from a pension, annuity, profit-sharing or
                                                               For more information on backup withholding, see
stock bonus plan, any IRA, or an owner-employee plan.          q Pub. 1679, A Guide to Backup Withholding, or
q Certain surrenders of life insurance contracts.
                                                               q Pub. 1281, Backup Withholding on Missing and
q Gambling winnings if withholding is required under
                                                               Incorrect Name/TINs.
section 3402(q). However, if withholding is not required
under section 3402(q), backup withholding applies if the       Notices From the IRS
payee fails to furnish a TIN.
q Real estate transactions reportable under
                                                               The IRS will send you a notice if the payee's name and
section 6045(e).                                               TIN on the information return you filed do not match the
                                                               IRS's records. You may have to send a “B” notice to the
q Cancelled debts reportable under section 6050P.
                                                               payee to solicit another TIN. See Pubs. 1679 and 1281 for
                                                               copies of the two types of “B” notices.




                                                                                                                  Page 3
                                                          82
                                                                                                       8.1

Form
(Rev. January 2003)
                                       W-9                                          Request for Taxpayer                                                      Give form to the
                                                                                                                                                              requester. Do not
Department of the Treasury
                                                                          Identification Number and Certification                                             send to the IRS.
Internal Revenue Service
                                       Name
See Specific Instructions on page 2.




                                       Business name, if different from above
           Print or type




                                                                     Individual/                                                                                Exempt from backup
                                       Check appropriate box:        Sole proprietor     Corporation       Partnership   Other                                  withholding
                                       Address (number, street, and apt. or suite no.)                                            Requester’s name and address (optional)


                                       City, state, and ZIP code


                                       List account number(s) here (optional)


      Part I                                  Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. For individuals, this is your social security number (SSN).                                           Social security number
However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on                                                    –          –
page 3. For other entities, it is your employer identification number (EIN). If you do not have a number,
see How to get a TIN on page 3.                                                                                                                                or
Note: If the account is in more than one name, see the chart on page 4 for guidelines on whose number                                        Employer identification number
to enter.                                                                                                                                           –
      Part II                                 Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and
2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal
   Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has
   notified me that I am no longer subject to backup withholding, and
3. I am a U.S. person (including a U.S. resident alien).
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup
withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply.
For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement
arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must
provide your correct TIN. (See the instructions on page 4.)

Sign                                       Signature of
Here                                       U.S. person                                                                           Date

Purpose of Form                                                                                              Nonresident alien who becomes a resident alien.
                                                                                                             Generally, only a nonresident alien individual may use the
A person who is required to file an information return with                                                  terms of a tax treaty to reduce or eliminate U.S. tax on
the IRS, must obtain your correct taxpayer identification                                                    certain types of income. However, most tax treaties contain a
number (TIN) to report, for example, income paid to you, real                                                provision known as a “saving clause.” Exceptions specified
estate transactions, mortgage interest you paid, acquisition                                                 in the saving clause may permit an exemption from tax to
or abandonment of secured property, cancellation of debt, or                                                 continue for certain types of income even after the recipient
contributions you made to an IRA.                                                                            has otherwise become a U.S. resident alien for tax purposes.
U.S. person. Use Form W-9 only if you are a U.S. person                                                         If you are a U.S. resident alien who is relying on an
(including a resident alien), to provide your correct TIN to the                                             exception contained in the saving clause of a tax treaty to
person requesting it (the requester) and, when applicable, to:                                               claim an exemption from U.S. tax on certain types of income,
   1. Certify that the TIN you are giving is correct (or you are                                             you must attach a statement that specifies the following five
waiting for a number to be issued),                                                                          items:
   2. Certify that you are not subject to backup withholding,                                                   1. The treaty country. Generally, this must be the same
or                                                                                                           treaty under which you claimed exemption from tax as a
   3. Claim exemption from backup withholding if you are a                                                   nonresident alien.
U.S. exempt payee.                                                                                              2. The treaty article addressing the income.
   Note: If a requester gives you a for m other than Form W-9                                                   3. The article number (or location) in the tax treaty that
to request your TIN, you must use the requester’s form if it is                                              contains the saving clause and its exceptions.
substantially similar to this For m W-9.                                                                        4. The type and amount of income that qualifies for the
Foreign person. If you are a foreign person, use the                                                         exemption from tax.
appropriate Form W-8 (see Pub. 515, Withholding of Tax on                                                       5. Sufficient facts to justify the exemption from tax under
Nonresident Aliens and Foreign Entities).                                                                    the terms of the treaty article.
                                                                                                   Cat. No. 10231X                                           Form   W-9     (Rev. 1-2003)



                                                                                                        83
Form W-9 (Rev. 1-2003)                                                                                                            Page   2
Example. Article 20 of the U.S.-China income tax treaty                 Specific Instructions
allows an exemption from tax for scholarship income
received by a Chinese student temporarily present in the
United States. Under U.S. law, this student will become a               Name
resident alien for tax purposes if his or her stay in the United        If you are an individual, you must generally enter the name
States exceeds 5 calendar years. However, paragraph 2 of                shown on your social security card. However, if you have
the first Protocol to the U.S.-China treaty (dated April 30,            changed your last name, for instance, due to marriage
1984) allows the provisions of Article 20 to continue to apply          without informing the Social Security Administration of the
even after the Chinese student becomes a resident alien of              name change, enter your first name, the last name shown on
the United States. A Chinese student who qualifies for this             your social security card, and your new last name.
exception (under paragraph 2 of the first protocol) and is                 If the account is in joint names, list first, and then circle,
relying on this exception to claim an exemption from tax on             the name of the person or entity whose number you entered
his or her scholarship or fellowship income would attach to             in Part I of the form.
Form W-9 a statement that includes the information
                                                                        Sole proprietor. Enter your individual name as shown on
described above to support that exemption.
                                                                        your social security card on the “Name” line. You may enter
   If you are a nonresident alien or a foreign entity not               your business, trade, or “doing business as (DBA)” name on
subject to backup withholding, give the requester the                   the “Business name” line.
appropriate completed Form W-8.                                         Limited liability company (LLC). If you are a single-member
What is backup withholding? Persons making certain                      LLC (including a foreign LLC with a domestic owner) that is
payments to you must under certain conditions withhold and              disregarded as an entity separate from its owner under
pay to the IRS 30% of such payments (29% after December                 Treasury regulations section 301.7701-3, enter the owner’s
31, 2003; 28% after December 31, 2005). This is called                  name on the “ Name” line. Enter the LLC’s name on the
“backup withholding.” Payments that may be subject to                   “Business name” line.
backup withholding include interest, dividends, broker and              Other entities. Enter your business name as shown on
barter exchange transactions, rents, royalties, nonemployee             required Federal tax documents on the “Name” line. This
pay, and certain payments from fishing boat operators. Real             name should match the name shown on the charter or other
estate transactions are not subject to backup withholding.              legal document creating the entity. You may enter any
   You will not be subject to backup withholding on payments            business, trade, or DBA name on the “Business name” line.
you receive if you give the requester your correct TIN, make            Note: You are requested to check the appropriate box for
the proper certifications, and report all your taxable interest         your status (individual/sole proprietor, corporation, etc. ).
and dividends on your tax return.
Payments you receive will be subject to backup                          Exempt From Backup Withholding
withholding if:
                                                                        If you are exempt, enter your name as described above and
   1. You do not furnish your TIN to the requester, or                  check the appropriate box for your status, then check the
   2. You do not certify your TIN when required (see the Part           “Exempt from backup withholding” box in the line following
II instructions on page 4 for details), or                              the business name, sign and date the form.
   3. The IRS tells the requester that you furnished an                    Generally, individuals (including sole proprietors) are not
incorrect TIN, or                                                       exempt from backup withholding. Corporations are exempt
                                                                        from backup withholding for certain payments, such as
   4. The IRS tells you that you are subject to backup                  interest and dividends.
withholding because you did not report all your interest and
                                                                        Note: If you are exempt from backup withholding, you should
dividends on your tax return (for reportable interest and
                                                                        still complete this form to avoid possible erroneous backup
dividends only), or
                                                                        withholding.
   5. You do not certify to the requester that you are not              Exempt payees. Backup withholding is not required on any
subject to backup withholding under 4 above (for reportable             payments made to the following payees:
interest and dividend accounts opened after 1983 only).                    1. An organization exempt from tax under section 501(a),
   Certain payees and payments are exempt from backup                   any IRA, or a custodial account under section 403(b)(7) if the
withholding. See the instructions below and the separate                account satisfies the requirements of section 401(f)(2);
Instructions for the Requester of Form W-9.                                2. The United States or any of its agencies or
                                                                        instrumentalities;
Penalties                                                                  3. A state, the District of Columbia, a possession of the
Failure to furnish TIN. If you fail to furnish your correct TIN         United States, or any of their political subdivisions or
to a requester, you are subject to a penalty of $50 for each            instrumentalities;
such failure unless your failure is due to reasonable cause                4. A foreign government or any of its political subdivisions,
and not to willful neglect.                                             agencies, or instrumentalities; or
Civil penalty for false information with respect to                        5. An international organization or any of its agencies or
withholding. If you make a false statement with no                      instrumentalities.
reasonable basis that results in no backup withholding, you                Other payees that may be exempt from backup
are subject to a $500 penalty.                                          withholding include:
Criminal penalty for falsifying information. Willfully                     6. A corporation;
falsifying certifications or affirmations may subject you to
                                                                           7. A foreign central bank of issue;
criminal penalties including fines and/or imprisonment.
                                                                           8. A dealer in securities or commodities required to register
Misuse of TINs. If the requester discloses or uses TINs in
                                                                        in the United States, the District of Columbia, or a
violation of Federal law, the requester may be subject to civil
                                                                        possession of the United States;
and criminal penalties.




                                                                   84
Form W-9 (Rev. 1-2003)                                                                                                                        Page   3

  9. A futures commission merchant registered with the                               Part I. Taxpayer Identification
Commodity Futures Trading Commission;
                                                                                     Number (TIN)
  10. A real estate investment trust;
                                                                                     Enter your TIN in the appropriate box. If you are a resident
  11. An entity registered at all times during the tax year                          alien and you do not have and are not eligible to get an
under the Investment Company Act of 1940;                                            SSN, your TIN is your IRS individual taxpayer identification
  12. A common trust fund operated by a bank under                                   number (ITIN). Enter it in the social security number box. If
section 584(a);                                                                      you do not have an ITIN, see How to get a TIN below.
  13. A financial institution;                                                         If you are a sole proprietor and you have an EIN, you may
                                                                                     enter either your SSN or EIN. However, the IRS prefers that
  14. A middleman known in the investment community as a                             you use your SSN.
nominee or custodian; or
                                                                                       If you are a single-owner LLC that is disregarded as an
  15. A trust exempt from tax under section 664 or                                   entity separate from its owner (see Limited liability
described in section 4947.                                                           company (LLC) on page 2), enter your SSN (or EIN, if you
  The chart below shows types of payments that may be                                have one). If the LLC is a corporation, partnership, etc., enter
exempt from backup withholding. The chart applies to the                             the entity’s EIN.
exempt recipients listed above, 1 through 15.                                        Note: See the chart on page 4 for further clarification of
If the payment is for . . .              THEN the payment is exempt
                                                                                     name and TIN combinations.
                                         for . . .                                   How to get a TIN. If you do not have a TIN, apply for one
                                                                                     immediately. To apply for an SSN, get Form SS-5,
Interest and dividend payments           All exempt recipients except                Application for a Social Security Card, from your local Social
                                         for 9                                       Security Administration office or get this form on-line at
                                                                                     www.ssa.gov/online/ss5.html. You may also get this form
Broker transactions                      Exempt recipients 1 through 13.             by calling 1-800-772-1213. Use Form W-7, Application for
                                         Also, a person registered under             IRS Individual Taxpayer Identification Number, to apply for an
                                         the Investment Advisers Act of              ITIN, or Form SS-4, Application for Employer Identification
                                         1940 who regularly acts as a
                                                                                     Number, to apply for an EIN. You can get Forms W-7 and
                                         broker
                                                                                     SS-4 from the IRS by calling 1-800-TAX-FORM
Barter exchange transactions             Exempt recipients 1 through 5               (1-800-829-3676) or from the IRS Web Site at www.irs.gov.
and patronage dividends                                                                If you are asked to complete Form W-9 but do not have a
                                                                                     TIN, write “Applied For” in the space for the TIN, sign and
Payments over $600 required              Generally, exempt recipients                date the form, and give it to the requester. For interest and
to be reported and direct                1 through 7 2                               dividend payments, and certain payments made with respect
sales over $5,000 1                                                                  to readily tradable instruments, generally you will have 60
1
                                                                                     days to get a TIN and give it to the requester before you are
    See Form 1099-MISC, Miscellaneous Income, and its instructions.
2
                                                                                     subject to backup withholding on payments. The 60-day rule
 However, the following payments made to a corporation (including gross              does not apply to other types of payments. You will be
proceeds paid to an attorney under section 6045(f), even if the attorney is a
corporation) and reportable on Form 1099-MISC are not exempt from backup
                                                                                     subject to backup withholding on all such payments until you
withholding: medical and health care payments, attorneys’ fees; and payments         provide your TIN to the requester.
for services paid by a Federal executive agency.                                     Note: Writing “ Applied For” means that you have already
                                                                                     applied for a TIN or that you intend to apply for one soon.
                                                                                     Caution: A disregarded domestic entity that has a foreign
                                                                                     owner must use the appropriate Form W-8.




                                                                                85
Form W-9 (Rev. 1-2003)                                                                                                                           Page     4
Part II. Certification                                                What Name and Number To Give the
To establish to the withholding agent that you are a U.S.             Requester
person, or resident alien, sign Form W-9. You may be
                                                                      For this type of account:                   Give name and SSN of:
requested to sign by the withholding agent even if items 1, 3,
and 5 below indicate otherwise.                                           1. Individual                           The individual
  For a joint account, only the person whose TIN is shown in              2. Two or more individuals (joint       The actual owner of the account
Part I should sign (when required). Exempt recipients, see                   account)                             or, if combined funds, the first
Exempt from backup withholding on page 2.                                                                         individual on the account 1
Signature requirements. Complete the certification as                     3. Custodian account of a minor         The minor 2
indicated in 1 through 5 below.                                              (Uniform Gift to Minors Act)
                                                                                                                                             1
                                                                          4. a. The usual revocable               The grantor-trustee
  1. Interest, dividend, and barter exchange accounts                           savings trust (grantor is
opened before 1984 and broker accounts considered                               also trustee)
active during 1983. You must give your correct TIN, but you                  b. So-called trust account           The actual owner       1
do not have to sign the certification.                                          that is not a legal or valid
  2. Interest, dividend, broker, and barter exchange                            trust under state law
accounts opened after 1983 and broker accounts                            5. Sole proprietorship or               The owner      3

considered inactive during 1983. You must sign the                           single-owner LLC
certification or backup withholding will apply. If you are            For this type of account:                  Give name and EIN of:
subject to backup withholding and you are merely providing
                                                                                                                                 3
your correct TIN to the requester, you must cross out item 2              6. Sole proprietorship or               The owner
in the certification before signing the form.                                single-owner LLC
                                                                                                                                     4
  3. Real estate transactions. You must sign the                          7. A valid trust, estate, or            Legal entity
certification. You may cross out item 2 of the certification.                pension trust
  4. Other payments. You must give your correct TIN, but                  8. Corporate or LLC electing            The corporation
you do not have to sign the certification unless you have                    corporate status on Form
been notified that you have previously given an incorrect TIN.               8832
“Other payments” include payments made in the course of
the requester’s trade or business for rents, royalties, goods             9. Association, club, religious,        The organization
(other than bills for merchandise), medical and health care                  charitable, educational, or
services (including payments to corporations), payments to a                 other tax-exempt organization
nonemployee for services, payments to certain fishing boat
                                                                      10. Partnership or multi-member             The partnership
crew members and fishermen, and gross proceeds paid to                    LLC
attorneys (including payments to corporations).
  5. Mortgage interest paid by you, acquisition or                    11. A broker or registered                  The broker or nominee
abandonment of secured property, cancellation of debt,                    nominee
qualified tuition program payments (under section 529),               12. Account with the Department             The public entity
IRA or Archer MSA contributions or distributions, and                     of Agriculture in the name of
pension distributions. You must give your correct TIN, but                a public entity (such as a
you do not have to sign the certification.                                state or local government,
                                                                          school district, or prison) that
                                                                          receives agricultural program
                                                                          payments
                                                                      1
                                                                       List first and circle the name of the person whose number you furnish. If only
                                                                      one person on a joint account has an SSN, that person’s number must be
                                                                      furnished.
                                                                      2
                                                                          Circle the minor’s name and furnish the minor’s SSN.
                                                                      3
                                                                       You must show your individual name, but you may also enter your
                                                                      business or “DBA” name. You may use either your SSN or EIN (if you have
                                                                      one).
                                                                      4
                                                                       List first and circle the name of the legal trust, estate, or pension trust. (Do
                                                                      not furnish the TIN of the personal representative or trustee unless the legal
                                                                      entity itself is not designated in the account title.)
                                                                      Note: If no name is circled when more than one name is
                                                                      listed, the number will be considered to be that of the first
                                                                      name listed.


Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons who must file information returns
with the IRS to report interest, dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or
abandonment of secured property, cancellation of debt, or contributions you made to an IRA or Archer MSA. The IRS uses the
numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information
to the Department of Justice for civil and criminal litigation, and to cities, states, and the District of Columbia to carry out their
tax laws. We may also disclose this information to other countries under a tax treaty, or to Federal and state agencies to enforce
Federal nontax criminal laws and to combat terrorism.
  You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 30% of taxable
interest, dividend, and certain other payments to a payee who does not give a TIN to a payer. Certain penalties may also apply.

                                                                 86
                                                                     Appendix 9
                                                          deductions, certain credits, adjustments to                     Form 1040-ES, Estimated Tax for Individuals.
Form W-4 (2003)                                           income, or two-earner/two-job situations. Com-
                                                          plete all worksheets that apply. However, you
                                                                                                                          Otherwise, you may owe additional tax.
                                                                                                                          Two earners/two jobs. If you have a working
Purpose. Complete Form W-4 so that your                   may claim fewer (or zero) allowances.                           spouse or more than one job, figure the total
employer can withhold the correct Federal                 Head of household. Generally, you may claim                     number of allowances you are entitled to claim
income tax from your pay. Because your tax sit-           head of household filing status on your tax                     on all jobs using worksheets from only one Form
uation may change, you may want to refigure               return only if you are unmarried and pay more                   W-4. Your withholding usually will be most accu-
your withholding each year.                               than 50% of the costs of keeping up a home for                  rate when all allowances are claimed on the
Exemption from withholding. If you are                    yourself and your dependent(s) or other qualify-                Form W-4 for the highest paying job and zero
exempt, complete only lines 1, 2, 3, 4, and 7 and         ing individuals. See line E below.                              allowances are claimed on the others.
sign the form to validate it. Your exemption for          Tax credits. You can take projected tax credits
2003 expires February 16, 2004. See Pub. 505,                                                                             Nonresident alien. If you are a nonresident
                                                          into account in figuring your allowable number of               alien, see the Instructions for Form 8233 before
Tax Withholding and Estimated Tax.                        withholding allowances. Credits for child or                    completing this Form W-4.
Note: You cannot claim exemption from with-               dependent care expenses and the child tax
holding if: (a) your income exceeds $750 and                                                                              Check your withholding. After your Form W-4
                                                          credit may be claimed using the Personal                        takes effect, use Pub. 919 to see how the dollar
includes more than $250 of unearned income                Allowances Worksheet below. See Pub. 919,
(e.g., interest and dividends) and (b) another                                                                            amount you are having withheld compares to
                                                          How Do I Adjust My Tax Withholding? for infor-                  your projected total tax for 2003. See Pub. 919,
person can claim you as a dependent on their              mation on converting your other credits into
tax return.                                                                                                               especially if your earnings exceed $125,000
                                                          withholding allowances.                                         (Single) or $175,000 (Married).
Basic instructions. If you are not exempt, com-           Nonwage income. If you have a large amount of
plete the Personal Allowances Worksheet                                                                                   Recent name change? If your name on line 1
                                                          nonwage income, such as interest or dividends,                  differs from that shown on your social security
below. The worksheets on page 2 adjust your               consider making estimated tax payments using
withholding allowances based on itemized                                                                                  card, call 1-800-772-1213 for a new social secu-
                                                                                                                          rity card.
                                                     Personal Allowances Worksheet (Keep for your records.)
A Enter “1” for yourself if no one else can claim you as a dependent                                                                                                        A
                   ● You are single and have only one job; or
B Enter “1” if:    ● You are married, have only one job, and your spouse does not work; or                                                                                  B
                   ● Your wages from a second job or your spouse’s wages (or the total of both) are $1,000 or less.
C Enter “1” for your spouse. But, you may choose to enter “-0-” if you are married and have either a working spouse or
  more than one job. (Entering “-0-” may help you avoid having too little tax withheld.)                                                            C
D Enter number of dependents (other than your spouse or yourself) you will claim on your tax return                                                 D
E Enter “1” if you will file as head of household on your tax return (see conditions under Head of household above)                                 E
F Enter “1” if you have at least $1,500 of child or dependent care expenses for which you plan to claim a credit                                    F
  (Note: Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.)
G Child Tax Credit (including additional child tax credit):
  ● If your total income will be between $15,000 and $42,000 ($20,000 and $65,000 if married), enter “1” for each eligible child plus 1 additional
    if you have three to five eligible children or 2 additional if you have six or more eligible children.
  ● If your total income will be between $42,000 and $80,000 ($65,000 and $115,000 if married), enter “1” if you have one or two eligible children,
    “2” if you have three eligible children, “3” if you have four eligible children, or “4” if you have five or more eligible children.             G
H Add lines A through G and enter total here. Note: This may be different from the number of exemptions you claim on your tax return.               H
                        ● If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions
  For accuracy,            and Adjustments Worksheet on page 2.
  complete all          ● If you have more than one job or are married and you and your spouse both work and the combined earnings
  worksheets               from all jobs exceed $35,000, see the Two-Earner/Two-Job Worksheet on page 2 to avoid having too little tax
  that apply.              withheld.
                        ● If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below.

                                  Cut here and give Form W-4 to your employer. Keep the top part for your records.


Form     W-4                          Employee’s Withholding Allowance Certificate                                                                              OMB No. 1545-0010

Department of the Treasury
Internal Revenue Service                      For Privacy Act and Paperwork Reduction Act Notice, see page 2.                                                      2003
 1     Type or print your first name and middle initial    Last name                                                                        2    Your social security number


       Home address (number and street or rural route)
                                                                                           3         Single         Married           Married, but withhold at higher Single rate.
                                                                                           Note: If married, but legally separated, or spouse is a nonresident alien, check the “Single” box.
       City or town, state, and ZIP code                                                   4    If your last name differs from that shown on your social security
                                                                                                card, check here. You must call 1-800-772-1213 for a new card.

 5     Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2)          5
 6     Additional amount, if any, you want withheld from each paycheck                                                     6 $
 7     I claim exemption from withholding for 2003, and I certify that I meet both of the following conditions for exemption:
       ● Last year I had a right to a refund of all Federal income tax withheld because I had no tax liability and
       ● This year I expect a refund of all Federal income tax withheld because I expect to have no tax liability.
       If you meet both conditions, write “Exempt” here                                                      7
Under penalties of perjury, I certify that I am entitled to the number of withholding allowances claimed on this certificate, or I am entitled to claim exempt status.
Employee’s signature
(Form is not valid
unless you sign it.)                                                                                           Date
 8     Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.)                9   Office code         10     Employer identification number
                                                                                                                       (optional)


                                                                            Cat. No. 10220Q


                                                                                  87
Form W-4 (2003)                                                                                                                                                                Page   2
                                                            Deductions and Adjustments Worksheet
Note: Use this worksheet only if you plan to itemize deductions, claim certain credits, or claim adjustments to income on                                       your 2003 tax return.
 1 Enter an estimate of your 2003 itemized deductions. These include qualifying home mortgage interest,
     charitable contributions, state and local taxes, medical expenses in excess of 7.5% of your income, and
     miscellaneous deductions. (For 2003, you may have to reduce your itemized deductions if your income
     is over $139,500 ($69,750 if married filing separately). See Worksheet 3 in Pub. 919 for details.)                              1                           $
                 $7,950 if married filing jointly or qualifying widow(er)
                 $7,000 if head of household                                                                                         2                           $
 2 Enter:
                 $4,750 if single
                 $3,975 if married filing separately
 3 Subtract line 2 from line 1. If line 2 is greater than line 1, enter “-0-”                                                        3                           $
 4 Enter an estimate of your 2003 adjustments to income, including alimony, deductible IRA contributions, and student loan interest  4                           $
 5 Add lines 3 and 4 and enter the total. Include any amount for credits from Worksheet 7 in Pub. 919                                5                           $
 6 Enter an estimate of your 2003 nonwage income (such as dividends or interest)                                                     6                           $
 7 Subtract line 6 from line 5. Enter the result, but not less than “-0-”                                                            7                           $
 8 Divide the amount on line 7 by $3,000 and enter the result here. Drop any fraction                                                8
 9 Enter the number from the Personal Allowances Worksheet, line H, page 1                                                           9
10 Add lines 8 and 9 and enter the total here. If you plan to use the Two-Earner/Two-Job Worksheet, also
     enter this total on line 1 below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1                        10
                                                                    Two-Earner/Two-Job Worksheet
Note: Use this worksheet only if the instructions under line H on page 1 direct you here.
 1 Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet)                                      1
 2 Find the number in Table 1 below that applies to the lowest paying job and enter it here                                                               2
 3   If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter
     “-0-”) and on Form W-4, line 5, page 1. Do not use the rest of this worksheet                                                                        3
Note: If line 1 is less than line 2, enter “ -0-” on Form W-4, line 5, page 1. Complete lines 4– 9 below to
         calculate the additional withholding amount necessary to avoid a year-end tax bill.
 4       Enter the number from line 2 of this worksheet                                      4
 5       Enter the number from line 1 of this worksheet                                      5
 6       Subtract line 5 from line 4                                                                                                                      6
 7       Find the amount in Table 2 below that applies to the highest paying job and enter it here                                                        7      $
 8       Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed                                            8      $
 9       Divide line 8 by the number of pay periods remaining in 2003. For example, divide by 26 if you are paid
         every two weeks and you complete this form in December 2002. Enter the result here and on Form W-4,
         line 6, page 1. This is the additional amount to be withheld from each paycheck                                                                  9      $
                                                           Table 1: Two-Earner/Two-Job Worksheet
                            Married Filing Jointly                                                                                   All Others
If wages from LOWEST          Enter on          If wages from LOWEST          Enter on            If wages from LOWEST           Enter on       If wages from LOWEST       Enter on
paying job are—               line 2 above      paying job are—               line 2 above        paying job are—                line 2 above   paying job are—            line 2 above
    $0   -   $4,000                   0          44,001   - 50,000                    8                $0   - $6,000                   0         75,001 - 100,000                 8
 4,001   -    9,000                   1          50,001   - 60,000                    9             6,001   - 11,000                   1        100,001 - 110,000                 9
 9,001   -   15,000                   2          60,001   - 70,000                   10            11,001   - 18,000                   2        110,001 and over                 10
15,001   -   20,000                   3          70,001   - 90,000                   11            18,001   - 25,000                   3
20,001   -   25,000                   4          90,001   - 100,000                  12            25,001   - 29,000                   4
25,001   -   33,000                   5         100,001   - 115,000                  13            29,001   - 40,000                   5
33,001   -   38,000                   6         115,001   - 125,000                  14            40,001   - 55,000                   6
38,001   -   44,000                   7         125,001   and over                   15            55,001   - 75,000                   7

                                                           Table 2: Two-Earner/Two-Job Worksheet
                                 Married Filing Jointly                                                                                All Others
                       If wages from HIGHEST              Enter on                                                     If wages from HIGHEST          Enter on
                       paying job are—                    line 7 above                                                 paying job are—                line 7 above
                            $0   - $50,000                  $450                                                            $0   - $30,000              $450
                        50,001   - 100,000                    800                                                       30,001   - 70,000                 800
                       100,001   - 150,000                    900                                                       70,001   - 140,000                900
                       150,001   - 270,000                  1,050                                                      140,001   - 300,000              1,050
                       270,001   and over                   1,200                                                      300,001   and over               1,200
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on                      control number. Books or records relating to a form or its instructions must be
this form to carry out the Internal Revenue laws of the United States. The Internal                retained as long as their contents may become material in the administration of any
Revenue Code requires this information under sections 3402(f)(2)(A) and 6109 and                   Internal Revenue law. Generally, tax returns and return information are confidential,
their regulations. Failure to provide a properly completed form will result in your                as required by Code section 6103.
being treated as a single person who claims no withholding allowances;                                The time needed to complete this form will vary depending on individual
providing fraudulent information may also subject you to penalties. Routine uses                   circumstances. The estimated average time is: Recordkeeping, 46 min.; Learning
of this information include giving it to the Department of Justice for civil and criminal          about the law or the form, 13 min.; Preparing the form, 59 min. If you have
litigation, to cities, states, and the District of Columbia for use in administering their         comments concerning the accuracy of these time estimates or suggestions for
tax laws, and using it in the National Directory of New Hires. We may also disclose                making this form simpler, we would be happy to hear from you. You can write to the
this information to Federal and state agencies to enforce Federal nontax criminal                  Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA
laws and to combat terrorism.                                                                      95743-0001. Do not send the tax form to this address. Instead, give it to your
    You are not required to provide the information requested on a form that is                    employer.
subject to the Paperwork Reduction Act unless the form displays a valid OMB
                                                                                             88
                                                                                              `
                                                                Appendix 10
Form   1042-S                   Foreign Person’s U.S. Source Income
                                Subject to Withholding                                                    2002                        OMB No. 1545-0096

Department of the Treasury
                                                                                                                                Copy C             for Recipient
Internal Revenue Service             VOID              CORRECTED                    PRO-RATA BASIS REPORTING                    Attach to any Federal tax return you file
1 Income 2 Gross income                 3 Withholding 4 Net income                  5 Tax rate 6 Exemption 7 U.S. Federal tax            8 Amount repaid to
  code                                    allowances                                             code        withheld                      recipient


  9 Withholding agent’s EIN                                                      14 Recipient’s U.S. TIN, if any


         EIN                    QI-EIN                                                        SSN or ITIN                   EIN                        QI-EIN
10 WITHHOLDING AGENT’S name and address (including ZIP code)                     15 Recipient’s country of residence for tax purposes         16     Country code


                                                                                 17 NONQUALIFIED INTERMEDIARY’S (NQI’s)/                      18 Country code
                                                                                    FLOW-THROUGH ENTITY’S name


                                                                                 19 NQI’s/Flow-through entity’s address

11 Recipient’s account number (optional)                    12 Recipient code


13 RECIPIENT’S name (first name, initial, and last name), street address,
   city or town, province or state, and country (including postal code)
                                                                                 20 NQI’s/Flow-through entity’s TIN, if any
                                                                                 21 PAYER’S name and TIN (if different from withholding agent’s)




                                                                                 22 State income tax withheld   23 Payer’s state tax no. 24          Name of state


                                                                                                                                           Form    1042-S         (2002)




                                                                            89
Explanation of Codes
Box 1. Income code.                                                                         Box 6. Exemption code (applies if the tax rate entered in box 5 is 0%).
Code                                Interest Income                                         Code                       Authority for Exemption
01      Interest paid by U.S. obligors— general                                             01   Income effectively connected with a U.S. trade or business
02      Interest on real property mortgages                                                 02   Exempt under an Internal Revenue Code section (income other than
03      Interest paid to controlling foreign corporations                                        portfolio interest)
04      Interest paid by foreign corporations                                               03   Income is not from U.S. sources
                                                                                                                                  4

05      Interest on tax-free covenant bonds                                                 04   Exempt under tax treaty
29      Deposit interest                                                                    05   Portfolio interest exempt under an Internal Revenue Code section
30      Original issue discount (OID)                                                       06   Qualified intermediary that assumes primary withholding responsibility
31      Short-term OID
                                                                                            07   Withholding foreign partnership or withholding foreign trust
                                    Dividend Income                                         08   U.S. branch treated as a U.S. person
06      Dividends paid by U.S. corporations— general                                        09   Qualified intermediary represents income is exempt
07      Dividends qualifying for direct dividend rate
08      Dividends paid by foreign corporations                                              Box 12. Recipient code.
                                    Other Income                                            Code                              Type of Recipient
09      Capital gains                                                                       01      Individual2
10      Industrial royalties                                                                02      Corporation  2

11      Motion picture or television copyright royalties                                    03      Partnership other than withholding foreign partnership2
12      Other royalties (e.g., copyright, recording, publishing)                            04      Withholding foreign partnership or withholding foreign trust
13      Real property income and natural resources royalties
                                                                                            05      Trust
14      Pensions, annuities, alimony, and/or insurance premiums
15      Scholarship or fellowship grants                                                    06      Government or international organization
16      Compensation for independent personal services1                                     07      Tax-exempt organization (IRC section 501(a))
17      Compensation for dependent personal services
                                                          1                                 08      Private foundation
                                                                                                                     2
18      Compensation for teaching
                                     1                                                      09      Artist or athlete
                                                      1
19      Compensation during studying and training                                           10      Estate
                                         2
20      Earnings as an artist or athlete                                                    11      U.S. branch treated as U.S. person
24      Real estate investment trust (REIT) distributions of capital gains                  12      Qualified intermediary
                                                                                                                                                                    5
25      Trust distributions subject to IRC section 1445                                     13      Private arrangement intermediary withholding rate pool— general
26      Unsevered growing crops and timber distributions by a trust subject to              14      Private arrangement intermediary withholding rate pool—
        IRC section 1445                                                                            exempt organizations
                                                                                                                          5

27      Publicly traded partnership distributions subject to IRC section 1446               15      Qualified intermediary withholding rate pool— general5
28      Gambling winnings                                                                   16      Qualified intermediary withholding rate pool— exempt organizations5
                                             3
32      Notional principal contract income
                                                                                            17      Authorized foreign agent
50      Other income
                                                                                            20      Unknown recipient
1
  If compensation that otherwise would be covered under Income Codes 16– 19 is directly attributable to the recipient’s occupation as an artist or athlete, use Income Code 20
  instead.
2
  If Income Code 20 is used, Recipient Code 09 (artist or athlete) should be used instead of Recipient Code 01 (individual), 02 (corporation), or 03 (partnership other than
  withholding foreign partnership).
3
  Use appropriate Interest Income Code for embedded interest in a notional principal contract.
4
  Non-U.S. source income received by a nonresident alien is not subject to U.S. tax. Use Exemption Code 03 when entering an amount for information reporting purposes only.
5
  May be used only by a qualified intermediary.




                                                                                   90
                                                                        Appendix 11

 a Control number                                                           For Official Use Only
                                        22222            Void
                                                                            OMB No. 1545-0008
 b Employer identification number                                                                     1      Wages, tips, other compensation               2   Federal income tax withheld
                                                                                                      $                                                $
 c Employer’s name, address, and ZIP code                                                             3      Social security wages                         4   Social security tax withheld
                                                                                                      $                                                $
                                                                                                       5     Medicare wages and tips                       6   Medicare tax withheld
                                                                                                      $                                                $
                                                                                                      7      Social security tips                          8   Allocated tips
                                                                                                      $                                                $
 d Employee’s social security number                                                                  9      Advance EIC payment                       10      Dependent care benefits
                                                                                                      $                                                $
 e Employee’s first name and initial     Last name                                                    11     Nonqualified plans                        12a See instructions for box 12
                                                                                                                                                       C
                                                                                                                                                       o
                                                                                                      $                                                d
                                                                                                                                                       e             $
                                                                                                      13   Statutory    Retirement   Third-party       12b
                                                                                                           employee     plan         sick pay          C
                                                                                                                                                       o
                                                                                                                                                       d
                                                                                                                                                       e             $
                                                                                                      14     Other                                     12c
                                                                                                                                                       C
                                                                                                                                                       o
                                                                                                                                                       d
                                                                                                                                                       e             $
                                                                                                                                                       12d
                                                                                                                                                       C
                                                                                                                                                       o
                                                                                                                                                       d
                                                                                                                                                       e             $
 f Employee’s address and ZIP code
15 State   Employer’s state ID number          16 State wages, tips, etc.       17 State income tax             18 Local wages, tips, etc.         19 Local income tax           20 Locality name
                                              $                                 $                              $                                   $

                                              $                                 $                              $                                   $
                     Wage and Tax
       W-2
                                                                                                                                     Department of the Treasury—Internal Revenue Service
Form                 Statement              (99)                                2003                                                               For Privacy Act and Paperwork Reduction
                                                                                                                                                       Act Notice, see separate instructions.
Copy A For Social Security Administration—Send this entire
page with Form W-3 to the Social Security Administration;
photocopies are not acceptable.                                                     Cat. No. 10134D


               Do Not Cut, Fold, or Staple Forms on This Page — Do Not Cut, Fold, or Staple Forms on This Page




                                                                                        91
Notice to Employee                                                      Clergy and religious workers. If you are not subject to
                                                                        social security and Medicare taxes, see Pub. 517, Social
Refund. Even if you do not have to file a tax return, you               Security and Other Information for Members of the Clergy
should file to get a refund if box 2 shows Federal income               and Religious Workers.
tax withheld, or if you can take the earned income credit.
                                                                        Corrections. If your name, SSN, or address is incorrect,
Earned income credit (EIC). You must file a tax return if               correct Copies B, C, and 2 and ask your employer to correct
any amount is shown in box 9.                                           your employment record. Be sure to ask the employer to file
   You may be able to take the EIC for 2003 if: (a) you do not          Form W-2c, Corrected Wage and Tax Statement, with the
have a qualifying child and you earned less than $11,230                Social Security Administration (SSA) to correct any name,
($12,230 if married filing jointly), (b) you have one qualifying        SSN, or money amount error reported to the SSA on Form
child and you earned less than $29,666 ($30,666 if married              W-2. If your name and SSN are correct but are not the same
filing jointly), or (c) you have more than one qualifying child         as shown on your social security card, you should ask for a
and you earned less than $33,692 ($34,692 if married filing             new card at any SSA office or call 1-800-772-1213.
jointly). You and any qualifying children must have valid               Credit for excess taxes. If you had more than one
social security numbers (SSNs). You cannot claim the EIC if             employer in 2003 and more than $5,394.00 in social security
your investment income is more than $2,600. Any EIC that                and/or Tier 1 railroad retirement (RRTA) taxes were withheld,
is more than your tax liability is refunded to you, but only            you may be able to claim a credit for the excess against
if you file a tax return. If you have at least one qualifying           your Federal income tax. If you had more than one railroad
child, you may get as much as $1,528 of the EIC in advance              employer and more than $3,160.50 in Tier 2 RRTA tax was
by completing Form W-5, Earned Income Credit Advance                    withheld, you also may be able to claim a credit. See your
Payment Certificate, and giving it to your employer.                    Form 1040 or 1040A instructions and Pub. 505, Tax
                                                                        Withholding and Estimated Tax.
                                                                                         (Also see Instructions on back of Copy C.)




                                                                   92
                                                    Appendix 12

                      LIMITED SERVICES PERFORMED BY INTERNATIONAL VISITORS

The University of Cincinnati brings many international visitors to campus each year to engage in a host of important
activities including teaching, conducting research, giving lectures or performances, and other activities of an educational
nature. It is important to understand that the type of payments that can be made depends upon the immigration status of
the international visitor. The following are the most common statuses used by international visitors performing limited
services and the types of payments they can receive:

B (B-1, B-2, W-B, W-T)        Honoraria/expenses for stays of 9 days or less (B-2, W-T); honoraria/ expenses for stays of 9
                              days or less (B-1, W-B) or expenses for stays in excess of 9 days. International visitors
                              coming to perform limited services on B status will need an invitation letter detailing the
                              dates and purpose of the visit (see attached sample letters).

F-1     Reimbursement of expenses only unless in possession of an Emplo yment Authorization Document from the
        Immigration and Naturalization Service or written authorization from the foreign student advisor of the current
        school.

H-1B Reimbursement of expenses only unless authorized by INS to work at UC (I-797 or I-94 card in dicating UC as the
     employer).

J-1     Reimbursement of expenses only unless authorized in writing by the sponsoring school (school issuing IAP-66).
        In case UC is the sponsoring school, an IAP-66 issued by UC indicating services to be performed.

J-2     Reimbursement of expenses only unless in possession of an Employment Authorization Document.

L-1     Reimbursement of expenses only.

O-1     Reimbursement of expenses only unless authorized by INS to work at UC (I-797 or I-94 card indicating UC as the
        employer).

TN      Reimbursement of expenses only unless authorized to work at UC (I-797 or I-94 card indicating UC as the
        employer).

Visa Waiver Program (W-T, W-B)

International visitors who qualify for B status may enter the U.S. without first obtaining a visa if they are from one of the
following 29 countries: Andorra, Argentina, Australia, Austria, Belgium, Brunei, Denmark, Finland, France, Germany,
Iceland, Ireland, Italy, Japan, Liechtenstein, Luxembourg, Monaco, Netherlands, New Zealand, Norway, Portugal, San
Marino, Singapore, Slovenia, Spain, Sweden, Switzerland, United Kingdom and Uruguay. Individuals will be issued an
I-94 card indicating visa waiver for business (W-B) or visa waiver for tourism (W-T) upon arrival in the U.S.

Canadians -- Canadians may or may not be issued an I-94 card at the border. They should be instructed to obtain one.

Limited Services Engagement Form For International Visitors

The Limited Services Engagement Form For International Visitors (attached) is the preferred form for requesting
payment for services rendered by an international visitor at the University of Cincinnati. This form is not to be used in
cases where the international visitor will be classified as a UC employee or when the international visitor is
receiving reimbursement of expenses only.

ISSO Certification

The “Limited Services Engagement Form For International Visitors” is to be completed by the international visitor and
signed by the International Student Services Office (ISSO). It is the responsibility of the sponsoring department to:




                                                          93
1)      Have the International Visitor complete the attached “Limited Services Engagement Form For International
        Visitors”.

2)      Send the forms to the ISSO (mail location #0627) with all appropriate supporting documentation. Such
        documentation will include:

        * A completed A-114
        * Copy of passport identification page (if applicable)
        * Copy of I-94 card (front and back)
        * Original documentation for reimbursement (if applicable)
        * Form 8233 (for tax treaty benefits, if applicable)

Upon receipt of the above documents, the ISSO will certify what payments can be made and send all materials to
Accounts Payable. Notification will be sent to the sponsoring department by the ISSO when the request for payment is
sent to Accounts Payable.

Payment Policies

Requests for payments typically take 3-4 days to process and may not be submitted to Accounts Payable until:

          * The international visitor physically enters the U.S.
          * The appropriate documentation is collected and sent to the ISSO with the “Limited Services
            Engagement Form For International Visitors”
          * The ISSO signs and sends the documents to Accounts Payable

Tax Treaty Benefits

Any international visitor receiving payments who is from a country that has a reciprocal tax treaty with the US may claim
exemption from federal taxes being withheld on their payments. This is done by completing the form 8233. An 8233
form is included in this packet. Failure to complete the form will result in withholding on payments. A list of countries
that have a reciprocal tax treaty with the U.S. for individuals performing limited services is printed on the back of the
8233 form.

Social Security/Individual Taxpayer Identification Numbers

As of January 1, 2001, all international visitors eligible to receive tax treaty benefits must have either a social security
number (SSN) or an Individual Taxpayer Identification Number (ITIN) to claim the treaty benefit. Individuals without an
SSN or ITIN will have 30% of the payment withheld. International visitors needing an ITIN should call the ISSO at 556-
4278 to schedule an appointment for processing. The ISSO is an acceptance agent for the University and can apply for an
ITIN on the visitors behalf. Instructions for obtaining either number are available from the ISSO.

Documentation of Expenses

Ordinary documentation of expenses include such things as hotel/airline receipts, mileage figures, meal receipts, etc.
Documentation of expenses should be submitted when there is an additional payment (honoraria, etc.) being requested. If
reimbursement of expenses are the only payments being made to an international visitor, the request should be sent
directly to Accounts Payable by the sponsoring department. The Limited Services Engagement Form For International
Visitors is not needed in such cases.




E:\Limited Services Performed by International Visitors




                                                           94
                               UNIVERSITY OF CINCINNATI
            Limited Services Engagement Form For International Visitors
PERSONAL INFORMATION


 Name______________________________________________________________________Male_____Female____
        Family or Surname                           First                     Middle

 Single_____Married_____           Date of Birth (mo nth/day/year)_________________________________________

 Social Security Number (SSN)_______________________________ITIN(1)________________________________
 (1)
     If you do not have an SSN, you may have an Individual Taxpayer Identification Number (ITIN).
 ( ) Check here if you do not have either an SSN or ITIN and do not intend to get one.

 Country of Birth________________________Country of Citizenship/Tax Residence_________________________

 Address in Home Country________________________________________________________________________

                            _________________________________________________________________________




IMMIGRATION STATUS (Check one)

 [ ] B-1 (Tourist for Business)               [ ] J-1 (Exchange Visitor)(2)                         [ ] TN
 [ ] W-B (Visa Waiver for Business)           [ ] J-2 (Dependent of Exchange Visitor)               [ ] O-1
 [ ] B-2 (Tourist)                            [ ] F-1 (Student)                                     [ ] Other:
 [ ] W-T (Visa Waiver from Tourism)           [ ] H-1B (Specialty Worker)                   Specify_________________
 [ ] Canadian who did not receive an I-94 card
 (2)
     If immigration status is J-1, what is the category? This can be found under section 4 of your DS-2019.
 [ ] 01 Research Scholar            [ ] 03 Student                        [ ] 05 Specialist
 [ ] 02 Short Term Scholar          [ ] 04 Professor                      [ ] 06 Other:___________________________




IMMIGRATION DOCUMENTS (Please make all dates listed month/day/year)

 Visa                              Passport                                   I-94 Card
 Visa#____________________         Passport #____________________             Arrival Date__________________
 Date Issued_______________        Issuing Country_______________             Port of Entry__________________
 Valid Until________________       Date Issued___________________             Valid Until___________________
 Place Issued_______________       Valid Until____________________            Admission#___________________
 Entry: Single___ Multiple____     Extended To__________________              Changes_____________________




   PLEASE TURN THIS PAGE OVER AND COMPLETE THE FORM




                                                   95
PREVIOUS TIME SPENT IN UNITED STATES

Please list any visa/immigration activity in the last three calendar years and all F, J, M or Q visas since 1/1/85.
Date of Entry      Date of exit    Visa/Immigration         J-1Category,     Primary Activity/        Did you claim tax
(M/d/y)            (M/d/y)          Status                  if applicable    Name of School           treaty benefits?

__________                 _________                ___________     ____________    ______________   yes_____no_____

__________                 _________                ___________     ____________    ______________   yes_____no_____

__________                 _________                ___________      ____________   ______________   yes_____no_____

__________                 _________                ___________     ____________    ______________   yes_____no_____

__________                 _________                ___________      ____________   ______________   yes_____no_____



If hereby certify that, in performing these personal services, I am not an employee of the University of Cincinnati.
Further, if my immigration status is B (B-1, B-2, W-B, W-T), I have not received such payments from more than 5
other institutions or organizations during the previous 6 months.

Signature____________________________________________________Date (month/day/year)________________




DEPARTMENTAL CERTIFICATION

Dates of activity for which payment is requested (month/day/year): From_______________To_________________

UC Department for which activity is performed_______________________________________________________

Brief description of activity: ______________________________________________________________________

In consideration of the services above, the international visitor will be compensated in the following manner:
[ ] Reimbursement of Expenses
[ ] Honoraria/Salary in amount of $____________________
[ ] Other: ________________________________________



*********************************************************************************************
SUBMITTED BY (NAME):_______________________________________________________

PHONE NUMBER__________________EMAIL____________________________MAIL LOCATION_________

This form should be submitted to the International Student Services Office at M.L. 0627
with the following documents:
-copy of I-94 (front and back)
-copy of passport ID page
-form 8233 for tax treaty benefits (if applicable)
-original documentation for reimbursement
-A-114 Request for Payment
                                                             .doc
E:/Limited Services Engagement Form For International Visitors




                                                                    96
            COUNTRIES WITH RECIPROCAL TAX TREATIES WITH THE U.S.
               FOR INDIVIDUALS PERFORMING LIMITED SERVICES


Australia                                            Luxembourg
Austria                                              Morocco
Barbados                                             Netherlands
Belgium                                              New Zealand
Canada                                               Norway
Commonwealth of Independent States                   Pakistan
Cyprus                                               People=s Republic of China
Czech Republic                                       Philippines
Denmark                                              Poland
Egypt                                                Portugal
Finland                                              Romania
France                                               Russia
Germany                                              Slovak Republic
Greece                                               South Africa
Hungary                                              Spain
Iceland                                              Sweden
India                                                Switzerland
Indonesia                                            Thailand
Ireland                                              Trinidad and Tobago
Israel                                               Tunisia
Italy                                                Turkey
Jamaica                                              Ukraine
Japan                                                United Kingdom
Latvia                                               Venezuela
Lithuania


NOTE: These treaties only apply to individuals perform ing limited services ( UC employees
do not qualify). There is a separate list of tax treaty countries for employees. Please consult the
ISSO for a list.




                                             97
                                            Sample B -1 Visitor for Business Letter




Dear International Visitor:

Welcome to the University of Cincinnati! We are pleased that you will be joining our global
campus community. It is our understanding that you will be a visiting guest lecturer for the
International Education Seminar, February 1, 2003 and ending February 10, 2003. You will
receive a $2,000 honorarium and will be reimbursed for all expenses during your stay. Entering
the U.S. on a B-1 visitor visa allows for honoraria payment provided your stay doesn’t exceed 9
days and you have noot received such payments from more than 5 institutions during other UC
during the preceding 6 months.

You simply need to present your passport, round-trip ticket, this letter as verification of the
purpose of your visit and proof of funding to the American Consulate or Embassy nearest you.

When you pass through the US immigration checkpoint, the US immigration officer should
staple a white I-94 card in your passport with the notation B-1 and the date to which you are
allowed to remain in the US. Please check this notation very carefully before you leave the
immigration checkpoint. It is extremely difficult, and often impossible, to have these notations
changed after entry. Therefore, even though you will likely be tired, please take the time to
verify that you have been given the proper notation on your entry papers.

Upon your arrival in Cincinnati make sure to check in with the International Student Services
Office (7148 Edwards Center One) with your passport and I-94.

If you have questions related to your visit to our campus or other aspects of your stay in the US,
please feel free to contact the International Student Services Office at 513/556-2879. We look
forward to meeting you and hope you have a pleasant journey to Cincinnati.

Sincerely,


Ronald B. Cushing, Director
International Student Services


E:\Sample B-1 Visitor for Business Letter




                                                            9
                                                            98
                                      Sample Visa Waiver Letter




Dear International Visitor:

Welcome to the University of Cincinnati! We are pleased that you will be joining our global campus to
give a series of lectures on new medical research techniques with Dr. Joseph Bearcat. You will receive
$2,000 and honorarium and reimbursement of all expenses during your stay beginning February 1, 2003
and ending February 10, 2003.

Since you are from Visa Waiver Country, we recommend that you travel to the U.S. using the visa
waiver program, which allows you to travel to the U.S. as a visitor for business for up to 90 days
without first obtaining a visa. You simply need to present your passport, round-trip ticket, and this letter
as verification of the purpose of your visit and financial arrangements in order to travel to the U.S.
without a visa. If there is any possibility that you may decide to remain in the U.S. for longer
than 90 days, however, you should not travel under this program, as extensions of stay are not
possible. Entering on the visa waiver program allows for honoraria payments and reimbursement of
expenses provided the stay does not exceed 9 days and you haven=t received such payments from more
than 5 institutions other than UC during the preceding 6 months.

When you pass through the U.S. immigration checkpoint, the U.S. immigration officer should staple a
green I-94W card in your passport with the notation WB (visa waived for business) and the date to
which you are allowed to remain in the U.S. (90 days from the day of entry). Please check this notation
very carefully before you leave the immigration checkpoint. Sometimes errors are made, and the
notation WT (visa waived for tourism) is made. It is extremely difficult, and often impossible, to have
these notations changed after entry. Therefore, even though you will likely be tired, please take the time
to verify that you have been given the proper notation on your entry papers.

Upon your arrival in Cincinnati make sure to check in with the International Student Services Office
(7148 One Edwards Center) with your passport and I-94 card.

If you have questions related to your visit to our campus or other aspects of your stay in the U.S.,
please feel free to contact the International Student Services Office at 513/556-2879. We look
forward to meeting you and hope you have a pleasant journey to Cincinnati.

Sincerely,




Ronald B. Cushing, Director
International Student Servic




                                                  99
                                                   Appendix 13
                  GENERAL INFORMATION ABOUT J-1 EXCHANGE VISITORS
                      (PLEASE READ CAREFULLY AND COMPLETELY)
GENERAL OVERVIEW
Attached you will find "Information About the Exchange Visitor" forms. These forms are to be completed by the
department and signed by the De partment Head when requesting a DS-2019 for a J-1 exchange visitor. All pages
should be completed fully returned to the International Student Services Office (ISSO), Mail Location 0627, 7148
Edwards Center One. ALL items on the forms must be completed or they will be returned. Please do not fax these forms
to the ISSO. We will only accept the original forms. Please make sure the activities/duties section clearly describes the
activities for which the Exchange Visitor will participate. YOU ARE URGED TO START THIS PROCESS EARLY!
No DS-2019 will be issued for a date already past, or for a date by which the Exchange Visitor cannot possibly arrive.
The visa application process is very time consuming in many countries. You should start this process 60 to 90 days
before you want the Exchange Visitor to start. Instruct all Exchange Visitors and accompanying dependents to
report to the ISSO immediately upon arrival at UC.

EXCHANGE ACTIVITIES
The purpose of the University of Cincinnati’s J-1 exchange visitor program is to provide courses of study, lecturing, and
research opportunities in the various fields of instruction and research conducted by the University of Cincinnati for
qualified international students, professors, research scholars, short-term scholars and specialists to promote the general
interest of international educational and cultural exchange. Not everyone qualifies to be a J-1 exchange visitor. Below
are the categories defined for which the University of Cincinnati is authorized.

Student -                        An international visitor coming to the U.S. to engage full-time in a degree program or
                                 a prescribed course of study (2 year maximum for non-degree students).

Professor -                      An international visitor coming to the U.S. primarily to teach/lecture (3 year
                                 maximum).

Research Scholar -               An international visitor coming to the U.S. to engage primarily in research, observe or
                                 consult in conjunction with a research scholar (3 year maximum).

Short -Term Scholar -            An international visitor coming to the U.S. for the purpose of lecturing, observing,
                                 consulting, training or demonstrating special skills for a period not to exceed 6
                                 months.

Specialist -                    An international visitor who is an expert in a field of specialized knowledge or skill
                                coming to the U.S. for observing, consulting, or demonstrating special skills (one year
                                maximum).


FINANCIAL SUPPORT
No DS-2019 can be issued unless adequate financial support can be documented. At a minimum, an exchange visitor
must have at least $1,000 in monthly support ($12,000 per year). Exchange Visitors wishing to bring family to the U.S.
must show an additional $4,000 (per year) for a spouse and $2,000 (per year) for each child. Any support, including
support coming from UC, must be documented and ATTACHED to this request. The documentation must be originals
(faxed copies will not be accepted). No DS-2019 will be issued without such documentation. For UC or CHMC
appointments, an original appointment letter must be attached.

INSURANCE REQUIREMENT
Your attention is called to the line marked insurance. All Exchange Visitors must have proof of health and accident
insurance coverage not only for the Exchange Visitor but for all accompanying family members . This insurance
must meet Department of State standards and amounts including coverage and benefits of $50,000 per accident or illness,
a deductible not in excess of $500, the underwriting by an American insurance corporation with at least an A.M. best A-
policy holder rating or better, plus repatriation of remains ($7,500) and medical evacuation ($10,000). Please make sure
each Exchange Visitor understands this requirement. The department OR the Exchange Visitor must pay for this




                                                             100
coverage. If the insurance requirement is not complied with, J-1 status will be revoked, and the Exchange Visitor will not
be allowed to continue at UC. If an Exchange Visitor in the student category will be enrolled for courses, he/she will
automatically be charged for the UC student health insurance plan. The plan meets Department of State standards and can
only be waived if the student has insurance that is equal to or greater than the UC plan and it comes from an American
based insurance company. Exchange visitors will be informed of this requirement upon receipt of the DS-2019.
Exchange visitors needing assistance in locating companies that sponsor the appropriate insurance can find a list on the
ISSO website at www.isso.uc.edu/forms/j1/j1_insurance_req.pdf.

TRANSFER EXCHANGE VISITORS
If an Exchange Visitor is transferring from another institution in the U.S. to UC, THE EXCHANGE VISITOR WILL
NOT BE ALLOWED TO REPORT TO UC until he/she has approval to transfer from the current institution. Such
                                                                                                    s
approval involves the current institution signing the UC DS-2019 certifying that the Exchange Vi itor is coming to UC to
CONTINUE THE RESEARCH PROGRAM started at the current institution. It is up to the sponsoring department to
ensure that this is the case prior to making an offer. These transfer rules apply to changes of departments within UC as
well. The Exchange Visitor will need authorization (a new DS-2019) from the ISSO to change departments. In transfer
cases, the supervisor for the exchange visitor must write a letter explaining how the work at UC or the new department
can be considered a continuation of the work begun initially. Transferring from one exchange visitor program to another
will not extend the Exchange Visitors stay beyond set time limits.

EXTENSIONS
Any Exchange Visitor wanting an extension of stay beyond the original appointment must schedule a meeting with the
International Student Services Office. Extension must be made prior to the expiration of the current DS-2019. The
“Information About the Exchange Visitor” forms must be presented at the time of the appointment. Proof of insurance
(insurance card and copy of the policy) meeting the regulations must also be supplied at the time of extension for those
not covered by University Benefits.

Exchange Visitors in the Professor or Research Scholar category have a maximum stay of three (3) years. Short-Term
Scholars have a maximum stay of six (6) months. Specialists have a maximum stay of one year. Non-degree students
have a maximum stay of two years. Be sure that the Exchange Visitor has the amount of time you are requesting left.
Under certain circumstances extensions beyond three (3) years may be requested for Professors and Research Scholars.
The ISSO can extend an Exchange Visitor's stay for an additional six months if the Exchange Visitor needs to present
research findings, complete teaching a class, finish writing research results, etc. Extensions beyond six (6) months must
be approved by the U.S. Department of State. The Exchange Visitor must make an appointment to meet with the ISSO to
discuss such extensions. The extension must be made at least 45 days prior to the Professor or Research Scholar reaching
three years. However, such requests are rarely approved. The Department of State views the Exchange Visitor program
as a temporary program and they do not want Exchange Visitors staying longer than three years.

TWO YEAR HOME RESIDENCY REQUIREMENT
Many Exchange Visitors have a requirement to return to their HOME country for two years at the end of their approved
stay. If subject to the requirement, an Exchange Visitor will not be able to change to another status within the U.S. until
the requirement has been fulfilled or waived. Not all Exchange Visitors can obtain a waiver of the requirement.
Instructions on obtaining a waiver of the requirement can be obtained from the ISSO. Standard processing time for a
waiver is 12 months.

NO PATIENT CONTACT LETTER
If you wish to invite someone who is a physician her/his home country, the following “no patient contact” letter must be
typed on your letterhead and returned to ISSO. The letter must be signed by the Department Head.

ISSO CHECK-IN/MANDATORY ORIENTATION

All J-1 exchange visitors and accompanying dependents MUST report to ISSO upon arrival in Cincinnati. All J-1
exchange visitors are required to attend an orientation conducted by the ISSO upon arrival. Orientations are held on the
last Thursday of each month, from 3:00 p.m. to 5:00 p.m. in Room 7148 Edwards Center One. Exchange visitors are
required to attend the first available orientation after arrival. Topics to be covered include INS and Department of State
rules and regulations and other important information. The sponsoring department must ensure the Exchange Visitor
attends orientation. Exchange Visitors will be informed of the orientation upon check-in with ISSO.




                                                             101
                                         SAMPLE NO PATIENT CONTACT LETTER



To Whom It May Concern:

I write in support of the request of the University of Cincinnati’s Department of (your department’s name) to
receive sponsorship of a J-1 visa for (scholar’s name), a citizen of (scholar’s home country) to pursue research
in (name of field in which scholar will do research) at UC. In keeping with this request, please be assured that:

     •    The program in which (scholar’s name) will participate is predominantly involved with observation,
          consultation, teaching or research.
     •    Any incidental patient contact involving (scholar’s name) will be under the direct supervision of a
          physician who is a U.S. citizen or resident alien and who is lice nsed to practice medicine in the state
          involved.
     •    (Scholar’s name) will not be given final responsibility for the diagnosis and treatment of patients.
     •    Any activities of (scholar’s name) will conform fully with licensing regulations for medical and health
          care professions in the states in which (scholar’s name) is pursuing the program.
     •    Any experience gained in this program will not be creditable toward any clinical requirements for
          medical-specialty NBME certification.

Thank you for your assistance in this matter. Should there be any questions or concerns, please do not hesitate
to contact me at (your phone # and email address).

Sincerely,



Name, Title and Signature of Department Head




E:\General Information About J-1 Exchange Visitors 06/03




                                                           102
                             INFORMATION ABOUT THE EXCHANGE VISITOR
1. Personal Information:
Name: _____________________________________________________________________________________
                 (Last)                                   (First)                              (Middle)

Date of Birth:_____/______/_____ Sex: ____Male ____ Female Marital Status: _____ Single _____ Married
         Month     Day    Year
Country of Birth: ___________________________ City of Birth: ______________________________________
Country of Citizenship: ____________________ Country of Legal Permanent Residence: _________________
Position/Occupation in Home Country: ___________________________________________________________
Address in home country: _____________________________________________________________________
__________________________________________________________________________________________
2. Program Information: Proposed dates of program: ______/______/______ to ______/______/______
                                                      Month     Day     Year         Month     Day        Year

Activities/Duties:____________________________________________________________________________
__________________________________________________________________________________________
Funding Amount: _________________ per _________ Source Funds*:________________________________ *If
the exchange visitor will be employed by UC or CHMC an original offer letter must be attached indicating duties and
salary. All other sources of support (sponsorship letters, bank statements, etc.) must be attached in original form. Faxed
copies will not be accepted.

Insurance coverage for Exchange Visitor and dependents provided by: ___ UC Benefits ___ Exchange Visitor

The Exchange Visitor has sufficient English Language Skills to participate in his/her program? ___Yes___No

3. Category of Visitor (Check One):

____ Student: If not admitted for full-time degree study, documentation of an agreement pertaining to the students
     activities at UC and the applicability of those activities to his/her degree requirements at the home school must be
     attached. If an Exchange Visitor in the student category will be enrolled for courses, he/she will automatically be
     charged for the UC student health insurance plan. The plan meets U.S. Department of State requirements and
     can only be waived if the student has insurance that is equal to or greater than the UC plan and it comes from an
     American based insurance company.

____ Professor: Cannot be a tenure track position.

____ Research Scholar: Please indicate what degree the prospective research scholar holds
     ____Doctorate ____M.D. ____Master's ____Bachelor's. If bachelor's degree is checked, documentation of
     extensive research experience must be attached.

____ Short-term Scholar: An individual coming to the U.S. short-term for the purpose of lecturing,
     observing, consulting, training and demonstrating special skills. Maximum stay is 6 months. Please
     indicate degree held. ____Doctorate ____M.D. ____Master=s ____Bachelor=s. If bachelor=s degree is
     checked, documentation of extensive experience must be attached.




                                                            103
____ Specialist: An expert in a field of specialized knowledge or skill coming to the U.S. to observe, consult or
     demonstrate special skills.

4. Additional Information:

Is the Exchange Visitor currently in the United States? ____Yes ____No If yes, type of visa held: _________
If yes, social security number:__________- _____- __________

Has the Exchange Visitor been physically present in the United States as a J-1 or J-2 visa holder for all or part of the
twelve months immediately proceeding the date of program commencement set forth on this form?

____Yes ____No. If Yes, dates present: ____/____/____ to ____/____/____. Attach copies of all DS-2019's (or
                                       Month Day Year    Month Day Year IAP-66’s) and the I-94 card.


Check One:

_____ New   Exchange Visitor : The exchange is not yet in the United States or he/she is already in the U.S. in another
non-immigration visa status other than J-1.

____ Transfer: The exchange visitor is the U.S. under the sponsorship of another J-1 exchange visitor program. For
transfer application please attach copies of all forms DS-2019 and the I-94 card. In addition, the supervisor must write a
letter to the ISSO explaining how the project at UC is related to the project the exchange visitor is working on for the
current institution.

____ Extension of Stay: The exchange visitor is currently at UC and is seeking an extension of stay.
Please attach a letter addressed to the exchange visitor indicating the length of time requested, title, duties
and salary if applicable. If funding is not coming from UC, please include proof of financial for the
remainder of the program. Also, include proof that the exchange visitor has purchased the required health
insurance. To obtain an extension of stay, the exchange visitor must call the ISSO at 556-2879 to schedule
an appointment to meet with an advisor.

5. Dependent Information:

Will spouse accompany the Exchange Visitor? ____Yes ____ No Will children ?: ____Yes ____No


Spouse:                                Children:                                  Children

Name:___________________              Name: ____________________                  Name: __________________
Date of Birth:_____________          Date of Birth:_______________                Date of Birth: ____________
City of Birth: _____________         City of Birth: _______________               City of Birth: _____________
Country of Birth:                    Country of Birth:                            Country of Birth:
________________________             __________________________                   ________________________
Citizen of:                          Citizen of:                                  Citizen of:
________________________             __________________________                   ________________________
Permanet Resident of:                Permanet Resident of                         Permanent Resident of:
________________________             __________________________                   ________________________

Gender: ___ Male ___ Female         Gender: ___ Male ___ Female                   Gender: ___ Male ___ Female




                                                             104
CHILDREN (Continued)
Name:___________________                     Name: ____________________             Name: __________________
Date of Birth:_____________                 Date of Birth:_______________           Date of Birth: ____________
City of Birth: _____________                City of Birth: _______________          City of Birth: _____________
Country of Birth:                           Country of Birth:                       Country of Birth:
________________________                    __________________________              ________________________
Citizen of:                                 Citizen of:                             Citizen of:
________________________                    __________________________              ________________________
Permanet Resident of:                       Permanet Resident of                    Permanent Resident of:
________________________                    __________________________              ________________________

Gender: ___ Male ___ Female                 Gender: ___ Male ___ Female             Gender: ___ Male ___ Female

6. Method of Delivery:

Due to problems with the delivery of overseas mail, the ISSO recommends that all DS-2019's be sent by express mail. If
you would like to have the DS-2019 sent by express mail, please supply the ISSO with a pre-completed express mail
envelop that includes your departmental account number. If your department would like to pick up the DS-2019, please
indicate this. If there is no indication as to your preference the document will be sent by ordinary airmail.

Please send the DS-2019 by (check one):
____ Exchange Visitor is currently at UC applying for an extension of stay. Exchange Visitor must call 556-2879 to
     schedule an appointment with an advisor for the extension. The extension must be completed prior to the expiration
     of the current DS-2019.

____ Department will pick up documents from the ISSO. Please provide the name and phone number of the
     person to call:________________________________________________

____ Send by express mail. A pre-completed express mail envelop that includes your departmental account number
     must be attached.

____ Send by ordinary airmail (sent by ISSO)

  Mailing address: _______________________________________________________________
                    _______________________________________________________________
                    _______________________________________________________________

7. Departmental Certification:
Supervisor for the Exchange Visitor:
_____________________________________Email_________________________________________
___________________________________________________                               _________________________
Name of Department                Mail Location                                     Phone Number

I certify that the exchange visitor meets all qualifications necessary for participation in the program indicated.

_________________________________                         ____________________________________
Department Head (Print Name)                              (Signature of Department Head)
E:\Information About the Exchange Visitor




                                                                105
                                                     Appendix 14
                        GENERAL INSTRUCTIONS FOR H-1B SPECIALTY WORKER
                                    EMPLOYMENT PETITIONS

H-1B specialty workers are international visitors who have skills and experience of a special nature that require at least a
bachelor’s degree. At U.S. Colleges and Universities H-1B specialty workers are employed in many positions including:
Professors (tenure track or adjuncts); post doctoral research assistants; medical residents; and many other positions.

The application process for hiring an international visitor on H-1B employment status is a cooperative effort between the
hiring department, the International Student Services Office and the H-1B beneficiary. The most important thing to keep
in mind about the H-1B process is that it is time consuming. Normal processing time is 90-120 days if everything
goes smoothly. We recommend that you start the process, whether a new hire or an extension, six months ahead of time.
 This will ensure that the international visitor will begin/continue employment as anticipated.

An applicant may not begin work at the University of Cincinnati until an H-1B is approved for UC. There is an exception
for individuals who currently hold H-1B status as detailed in the “New H-1B Provisions” section later in these Instructions.
 The department may not maintain any applicant on the payroll if his/her status has expired. H-1B employees have a
maximum stay of 6 years in the category no matter how many different employers they have. Employment at UC can be
granted for a maximum of 3 year increments.

STEP I:

The hiring Department must submit the following to the International Student Services Office:

1. A letter signed by the Head of the Department and Dean of the College asking the ISSO to begin paperwork for the
   H-1B.

2. An original contract letter addressed to the beneficiary stating the dates of the employment requested for the H-1B
   appointment, salary and brief description of job duties. The letter must be signed by the Head of the Department and
   appropriate Dean of the college.

3. An original letter explaining why this candidate was selected for the job. The explanation should include items such as
   education, experience, special knowledge, background, etc. which justify hiring him/her over other candidates. The
   letter should be signed by the Head of the Department or immediate supervisor.

4. A letter signed by the Head of the Department stating that: a) the department agrees to comply with all terms of the
   LCA until the end date; and b) the department agrees to furnish return trip airfare home if employee's employment is
   terminated before the date on the I-129 application.

5. The Request For H-1B Employment Status/Actual Wage Determination Form (also attached) must be completed and
   signed by the Department Head.

NOTE:       Two (2) originals of all letters must be sent if the individual you are hiring is not currently residing in the United
            States. Samples of all the above letters and forms are attached to use as a guide. In addition, signatures by
            the Dean on all letters do not have to be obtained until the ISSO has completed the I-129 (see Step III).




                                                            106
ADDITIONAL INSTRUCTIONS FOR HIRING H-1B SPECIALTY WORKERS IN THE COLLEGE OF
MEDICINE

When hiring an H-1B specialty worker in the College of Medicine there are some special instructions that need to be
followed. They are:

1)   Kathleen Robbins, Associate Dean and Senior Assistant Vice President, College of Medicine, signs all H-1B
     petitions for the College of Medicine.

2)   If the H-1B specialty worker will be providing patient care or receiving clinical training, a license to practice medicine
     in the State of Ohio is required and must be submitted with all Step I documents.

3)   If the beneficiary is not a graduate of an American medical program, evidence that the H-1B specialty worker passed
     the Federal Licensing Examination (FLEX) or the U.S. Medical Licensing Examination (USMLE) Parts I, II and II
     or the National Boards of Medical Examiners Certifying Examinations, Parts I, II and III must be submitted.

4)   If the H-1B specialty worker will be providing services at multiple locations, all locations have to be indicated on the
     “Request For H-1B Employment Status Worksheet.”

5)   Linda Harpster, General Counsel for the College of Medicine, will review all H-1B applications prior to signature by
     Kathleen Robbins.

STEP II:

The “Request for H-1B Employment Status Worksheet” and all accompanying documents in Step I must be
brought/sent to the ISSO (Mail Location 0627, Room 7148 Edwards Center One) along with the following
information from the prospective H-1B employee:

1.   A copy of highest diploma accompanied by the signed “Certification Form” from the beneficiary. If the degree is NOT
     from an American University, an evaluation of equivalent education must be submitted. An acceptable evaluation
     should:
     a) consider formal education only, not practical training experience;
     b) state if the collegiate training was post secondary education, i.e., did the applicant complete the United States
          equivalent of high school before entering college;
     c) provide a detailed explanation of the materials evaluated, rather than a simple conclusive statement;
     d) briefly state the qualifications and experience of the evaluator providing the opinion.

A list of companies that do credential evaluations is attached.

2.   Any documents not in English must be translated and accompanied by a translator’s statement as follows: I,
     _______________________, hereby certify that I am competent to translate from the __________________
     language into English and that the attached is an accurate translation of the original document.
          Name: ________________________________________
          Title: _________________________________________
          Address: ______________________________________




                                                           107
3.   Personal information such as:
     a) curriculum vitae;
     b) full name, date of birth, address in home country, local U.S. address, country of birth, country of citizenship, and
          Social Security # ;
     c) if overseas, expected port of entry, and city overseas where visa will be obtained.
     If currently in the U.S.:
     d) copies of approval notices for all stays in H-1B status in the U.S. for past six years;
     e) copies of all relevant immigration documents including: all I-20s (if F-1) or DS-2019’s (if J-1), both sides of I-94
          card, other documents such as I-797 approval notices (if H-1B, TN, O, etc.) and work permits (if F-1, J-2 or
          L-2);
     f) copy of a valid passport;
     g) if on J-1 status, copy of the waiver of the two-year home residency requirement (or proof he/she is not subject
          to the requirement); and
     h) if currently employed as an H-1B, proof that the employment is still in effect at the time of application for the UC
          H-1B petition. Such proof may include a current paycheck receipt or a letter from the employer.

4.   Check made out to the Bureau of Citizenship and Immigration Services (BCIS) for $130.00.

If the beneficiary's spouse or children are currently in the U.S. and would like H-4 dependent status, the spouse/children
must complete form I-539 for change/extension of status, furnish an additional check for $140.00 to the BCIS and submit
copies of all I-94 cards (front and back), passports, visas, approval notices, and work permits (if applicable) for all
dependents. An I-539 form can be obtained in person from the ISSO (7148 Edwards Center One), the ISSO webpage
at www.isso.uc.edu, or the BCIS webpage at www.immigration.gov.

STEP III:
Upon receipt of the documentation listed in Steps I and II, the ISSO will:

1.   Obtain a Prevailing Wage Determination from the State of Ohio.

2.   Obtain a Certified Labor Condition Application (LCA) from the Department of Labor. The LCA will be sent to the
     hiring department for posting (10 days, 2 locations). The hiring department will be required to complete a memo
     indicating the dates and locations of the postings. The “LCA Posting Notice” memo will be sent by the ISSO at the
     appropriate time.

3.   Complete the I-129, assemble all materials, return the application package for signature on the I-129 by the Head
     of the Department and Dean, and provide a preaddressed mailing envelope to the BCIS. The beneficiary or a
     departmental staff member will be contacted to make an appointment with the ISSO for final processing of the
     petition when the LCA is returned certified from the Department of Labor.

The International Student Services Office will contact the hiring department/beneficiary when approval from the Bureau
of Citizenship and Immigration Services (BCIS) is received. The beneficiary must report to the ISSO with his/her passport
to complete the International Visitor’s interview sheet.

Please be prepared for this process to take THREE TO FOUR MONTHS, from collection of necessary letters, documents, etc.
and processing time at BCIS. PLEASE ALLOW ENOUGH TIME!!!

If at any time during the period of authorized employment you wish to relocate an H-1B specialty worker to any location
not listed on the I-129, you must contact the ISSO.




                                                         108
New H-1B PROVISIONS

There are several additional provisions related to H-1B specialty workers which have been signed into law. Passage of
these provisions have been welcome news for all who hire H-1B specialty workers, but was particularly welcome news
for educational Institutions. Highlights of the additional provisions include:

1.     Exemption from the H-1B Cap: Individuals employed at institutions of higher education and their related or
       affiliated nonprofit entities, and individuals employed by nonprofit research organizations or governmental research
       organizations are exempt from being counted toward the annual H-1B cap.

2.     Portability of H-1B Status: H-1B nonimmigrants may change jobs upon thefiling of a new petition (once BCIS
       receipt is received) by the new employer as long as the individual is in lawful H-1B status at the time of filing and
       has not engaged in any unauthorized employment since his or her last lawful admission.

3.     Extensions Beyond Six Years for H-1Bs Awaiting Green Cards: H-1B nonimmigrants with a pending or
       approved I-140 can extend their status beyond the six-year limit if 365 days or more have passed since the original
       filing date of their Application for Alien Employment Certification (i.e. Labor Certification) or their Form I-140, if
       they are exempt from the labor certification process. Extensions can be granted in one-year increments until a final
       decision is reached on their adjustment of status or consular processing application.

4.     Expedited Processing Fee: A $1,000 expedited processing fee is now in effect. Payment of the $1,000
       processing fee will ensure a decision on H-1B petition within 15 days. Anyone wishing to use this option must
       notify the ISSO of the intention when submitting the request for H-1B status by attaching a separate check for
       $1,000 made payable to the Bureau of Citizenship and Immigration Services.




                                                         109
                      REQUEST FOR H-1B EMPLOYMENT STATUS/ACTUAL WAGE
                                    DETERMINATION FORM

1) Name of Hiring Department/Division:         __________________________________________________

2) Position Title: _______________________________________________

3) Name of Prospective H-1 B Employee:         __________________________________________________
                                                          (Last)                     (First)


4) Degree Held By prospective H-1B Employee:           ____________________________________________

5) This position is (check one) ___ Full-Time ___ Part-Time. If part-time, # of hours per week _______
Proposed Salary: ___________________________ Will employee receive UC benefits: ___ Yes___ No                       Is this
position covered by a bargaining unit agreement (i.e. AAUP)? ___ Yes ___ No

6) Location(s) where employee will work (departmental mail location). If more than one location list all:

____________________________________________________________________________________

7) Number of employees H-1B worker will supervise: ______

8) Dates of H-1B employment requested (may not exceed three years): From ___/___/___ to ___/___/__

9) Minimum degree required for position: _______________

10) In the field of: ______________________________________________________________________

11) Additional required experience/training:    _________________________________________________

____________________________________________________________________________________

____________________________________________________________________________________

12) Description of duties for the position:___________________________________________________

____________________________________________________________________________________

____________________________________________________________________________________

13) Are there other workers in the same position (job title) or performing similar duties within the Department/Division:
YES___ NO___

14) What is the pay rate or pay range for other workers in the same position or performing similar duties:

________________ - __________________

                                                        -OVER-



                                                         110
15) If there is variation in the salaries of workers in the same position or performing similar duties, the reasons for the
variations reflect: experience; qualifications; education; job responsibilities; specialized knowledge; and other legitimate
business factors. In this department/division, there are ____________ individuals with the same job title performing the
same general duties. They are (*):

                                                        Years
Name                              Salary       Degree   Experience    Responsibilities

__________________________________________________________________________ ____________________________


_________________________________________________________________________________________________ _____


______________________________________________________________________________________________________


______________________________________________________________________________________________________


______________________________________________________________________________________________________


16) Name and title of immediate supervisor of H-1B employee___________________________________

Phone #: ________________ Fax # ______________ E-Mail address: ____________________________

17) Is the prospective H-1B employee currently residing in Cincinnati? ___Yes ___ No

If yes, Phone #: ______________________ E-Mail address: ____________________________________

18) Name of departmental staff member to be contacted for final processing of the H-1B application if the employee is not
currently in Cincinnati: ____________________________________________________

Phone #: _________________ Fax #: ________________ E-Mail address:________________________

                        * * * * * * * * * * * * * * * * * * * *
19) I certify that all information contained on this form is true and accurate:

Department Head _______________________________________________
                      (Please print or type)

______________________________________________________________                              _______________
(Signature)                                                                                  (Date)




*Attach additional sheets if necessary.




                                                          111
                                 CERTIFICATION FORM




DATE:



COPIES OF DOCUMENTS SUBMITTED ARE EXACT PHOTOCOPIES OF UNALTERED

ORIGINAL DOCUMENTS AND I UNDERSTAND THAT I MAY BE REQUIRED TO

SUBMIT ORIGINAL DOCUMENTS TO AN IMMIGRATION OR CONSULAR OFFICIAL

AT A LATER DATE.




________________________________________________
SIGNATURE




                                          112
                                    Sample Request to Initiate H-1B Application




Ron Cushing, Director
International Student Services Office
Mail Location #0627

Dear Mr. Cushing:

This letter is written to formally request the initiation of H-1B visa status for Mr. Joseph Bearcat. He will be working for
the International Student Services Office beginning July 1, 2003 and ending June 30, 2006.

Sincerely,



Robert Frank
Associate Vice President
Division of Research and Advanced Studies




                                                          113
                                                 Sample Offer Letter
                                                (For H-1B Application)


Mr. Joseph Bearcat
773 Edwards Center One
University of Cincinnati
Cincinnati, OH 45221

Dear Mr. Bearcat:

I am pleased to offer you the position of Director, International Student Services in the Division of Research and Advanced
Studies beginning July 1, 2003. Your duties will include: advise international students, scholars and specialty workers on
immigration and visa matters; coordinate special events and programs including the international student orientation
program, international friendship program and arrival activities; develop and organize educational programs to integrate
international students into all aspects of campus and community life; supervise office staff; maintain demographic and
statistical records on international students, scholars and specialty workers; undertake other tasks and projects in support
of the office as needed by the Associate Vice President.

Your base salary will be $35,000.00. Fringe benefits associated with this position include the regular benefits extended to
all unclassified employees.

Please indicate your acceptance of this offer by signing the document below and returning it to me no later than June 1,
2003.

Sincerely,


Robert Frank
Associate Vice President
Division of Research and Advanced studies

I understand and Accept/Decline the terms of this offer.

Signature: _______________________________________ Date: ______________________
           Joseph Bearcat




                                                           114
                                              Sample Qualification Letter
                                                (For H-1B Application)




TO WHOM IT MAY CONCERN:

This letter is written in support of Mr. Joseph Bearcat’s petition for H-1B visa status. The University of Cincinnati is
requesting H-1B status for Mr. Bearcat for a three year period beginning July 1, 2003 and ending June 30, 2006.

Mr. Bearcat has 5 years experience as a Foreign Student Advisor at other institutions. He has excellent knowledge of
immigration regulations, experience coordinating special events of a social and cultural nature, and advanced degree and
experience working abroad. No other candidate possessed the experience or other qualifications of Mr. Bearcat.

Due to his qualifications and experience Mr. Bearcat was deemed the most qualified candidate for the Director’s position.
Please contact me at 556-4337 if you need additional information or have any questions.

Sincerely,




Robert Frank
Associate Vice President
Division of Research and Advanced Studies




                                                          115
                                          Sample LCA Compliance Letter
                                             (For H-1B Application)




Ron Cushing, Director
International Student Services Office
Mail Location #0627

Dear Mr. Cushing:

This letter affirms that the Division of Research and Advanced Studies agrees to comply with all terms of the Labor
Condition Application (LCA) until the end date. The Division further agrees to furnish airfare home for Mr. Joseph Bearcat
in the event his employment is terminated before the end date noted on his I-129 application.

Sincerely,




Robert Frank
Associate Vice President
Division of Research and Advanced Studies




                                                         116
                                                 Sample H-1B Letter
                                                (All Letters Combined)



Ron Cushing, Director
International Student Services Office
Mail Location #0627

Dear Mr. Cushing:

This letter is written to formally request the initiation of H-1B status for Mr. Joseph Bearcat. He will be working for the
International Student Services Office beginning July 1, 2003 and ending June 30, 2006.

We are pleased to offer Mr. Bearcat the position of Director, International Student Services in the Division of Research
and Advanced studies beginning July 1, 2003. His duties will include: advise international students, scholars and specialty
workers on immigration and visa matters, coordinate special events and programs including the international student
orientation program, international friendship program and arrival activities; develop and organize educational programs to
integrate international students into all aspects of campus and community life; supervise office staff; maintain demographic
and statistical records on international students, scholars and specialty workers; undertake other tasks and projects in
support of the office as needed by the Associate Vice President. The base salary will be $35,000.00 per year. Fringe
benefits associated with this position include the regular benefits extended to all unclassified employees.

Mr. Bearcat was selected for the position because he has 5 years experience as a Foreign Student Advisor at other
institutions. He has excellent knowledge of immigration regulations, experience coordinating special events of a social and
cultural nature, and advanced degree and experience working abroad. No other candidate possessed the experience or
other qualifications of Mr. Bearcat.

This letter affirms that the Division of Research and Advanced Studies agrees to comply with all terms of the Labor
Condition Application (LCA) until the end date. The Division further agrees to furnish airfare home for Mr. Joseph Bearcat
in the event his employment is terminated before the end date noted on his I-129 application.

Sincerely,




Robert Frank
Associate Vice President
Division of Research and Advanced Studies




                                                          117
                              CREDENTIAL EVALUATORS

Academic Credentials Services, Inc.         The Foreign Educational
P.O. Box 6908                               Document Service
Beverly Hills, California 90212 U.S.A.      P.O. Box 4091
                                            Stockton, CA 95204
Tel: (800) 234-1597, (310) 275-3530         Tel: 209-948-6589
Fax: (310) 275-3528                         Fax: 209-937-0717
Email: acei@acei1.com
Educational Credential                      Foreign Academic Credential Service, Inc.
Evaluators, Inc.                            P.O. Box 400
P.O. Box 92970                              Glen Carbon, IL 62034
Milwaukee, WI 53202-0970                    Phone: (618) 656-5291
Tel: 414-289-3400                           Fax: (618) 656-5292
Fax:414-289-3411                            http://www.facsusa.com
Email: eval@ece.org
WWW: http://www.ece.org
Education Evaluators                        Global Services Associates
International, Inc.                         2554 Lincoln Boulevard #445
P.O. Box 5397                               Marina del Rey, CA 90291
Los Alamitos, CA 90720-5397                 Phone: (310) 828-5709
Tel: 562-431-2187                           Fax: (310) 828-5709
Fax: 562-493-5021                           email: info@globaleval.org
                                            http://www.globaleval.org/


Education International, Inc.               International Consultants
29 Denton Road                              of Delaware, Inc.
Wellesley, MA 02181                         109 Barksdale Prof. Center
Tel: 781-235-7425                           Newark, DE 19711
Fax: 781-235-6831                           Tel: 302-737-8715
Email: edint@gis.net                        Fax: 302-737-8756
                                            Email:icd@icdel.com


Educational Records                         SpanTran Educational Services, Inc.
Evaluation Service, Inc.                    7211 Regency Square Blvd., Suite 205
777 Campus Commons Road                     Houston, TX 77036-3197
(Suite 200)                                 Phone: (713) 266-8805
Sacramento, CA 95825-8309                   Fax: (713) 789-6022
Tel: 916-565-7475                           email: info@spantran-edu.com
Fax: 916-565-7476                           http://www.spantran-edu.com
Email: edu@eres.com
WWW: http://www.eres.com
Foreign Academic Credential Service, Inc.   World Education Services, Inc.
P.O. Box 400/Glen Carbon, IL 62034          P.O. Box 74/Old Chelsea Station
Phone: (618) 656-5291                       New York, NY 10113-0745
Fax: (618) 656-5292                         Tel: 001-212-966-6311
http://www.facsusa.com                      Fax: 212-966-6395
Email: esi@capital.net                      Email: info@wes.org
E:\H1B General Instructions…Petitions




                                               118
                                                    Appendix 15
GUIDELINES FOR OBTAINING O-1 (ALIEN OF\EXTRAORDINARY ABILITY) VISA STATUS

INTRODUCTION

O-1 status is available to persons of extraordinary ability in the sciences, business, athletics, and education (although O-1
status is also available to persons of extraordinary ability in the arts, however, the standards are different). O-1 status is an
excellent option for some persons subject to the J-1 two year foreign residence requirement who are not eligible for H-1B
(specialty worker) or L-1 (intracompany transferee) nonimmigrant visas or permanent resident status unless a waiver is
obtained or they return home for two years. O-1 status is also sometimes a viable alternative to H-1B status where the
employer is unwilling to comply with the H-1B requirement that the employer must post a public notice containing the wage
to be paid an H-1B worker. Similarly, the O-1 option should be considered when an H-1B or L-1 visa holder is ineligible for
further extensions and does not desire or can not obtain permanent resident. As in the case of an H-1B visa application, an
“extraordinary ability” O-1 visa applicant does not need to prove to the Immigration and Naturalization Service (INS) or to a
U.S. Consul that he or she is not an intending immigrant and that he or she maintains a residence abroad. Qualifying for O-
1 status is not particularly difficult for those who, according to their peers, have made outstanding contributions to their
field such that they satisfy the INS definition of extraordinary: one of the small percentage of persons who has risen to the
very top of their field of endeavor such that they enjoy sustained national or international acclaim.

To qualify as a person of extraordinary ability there must be evidence that the visa beneficiary has earned acclaim by the
receipt of a major internationally recognized award (Nobel Peace Prize, etc.) or at least three of the following:

1.   Receipt of lesser nationally or internationally recognized prizes or awards for excellence.

2.   Membership in associations in the field which require outstanding achievements of their members, as judged by
     recognized experts.

3.   Evidence of the beneficiary’s authorship of scholarly articles in his or her field, in professional journals, or other major
     media.

4.   Published material in professional or major trade publications or major media about the beneficiary and his or her
     work.

5.   Evidence of participation on a panel, or individually, as the judge of the work of others.

6.   Evidence in the form of letters or affidavits from prominent colleagues who can confirm the beneficiary’s original
     contributions of major significance to his or her field.

7.   Evidence that the beneficiary has been employed in a critical or essential capacity for organizations and establishments
     that have a distinguished reputation.

8.   Evidence that the beneficiary has commanded and now commands a high salary or other compensation for services.

Even if three of the above forms of evidence are produced, O-1 status will not be accorded unless a “peer group” writes an
advisory opinion bases upon a review of the evidence to be submitted to the INS whic h concludes that the beneficiary has
risen to the top of his or her field of endeavor. The regulations of the INS define a “peer group” as a “group or
organization which is comprised of practitioners of the alien’s occupation who are of similar standing with the alien and
which is governed by such practitioners.” A “peer group” can be “a person or persons with expertise in the field.”


Preparing and filing of an O-1 request will depend on the coordinated activities of the hiring department, the International
Student Services Office and the beneficiary. An O-1 nonimmigrant visa petition, like other work-related
visa petitions, is filed by a U.S. employer on behalf of an existing or prospective employee. Thus, an O-1 visa petition
belongs to the employer and it entitles the visa holder to work only for the petitioning employer. Please note that it does not
entitle the spouse of child of an O-1 visa holder to work. The intent of the application is to prove that the beneficiary is one
of the small percentage of persons who has risen to the very top of their field. The ISSO will prepare the necessary
immigration forms (I-129).



                                                            119
STEP ONE: The Hiring Departme nt Must Furnish

The hiring department will have to prepare the following supporting documentation:

1)   A detailed letter to the Immigration and Naturalization Service (INS) indicating job title and salary for the beneficiary,
     value of benefits, and a description of the beneficiaries anticipated duties.

2)   A letter of reference in support of The University of Cincinnati’s O-1 petition on behalf of the beneficiary, as well as a
     description of the departments other staff in the field, including the curriculum vitae for any particularly outstanding
     researchers in the department must be attached. The curriculum vitae of the Department Head must also be attached.

3)   Copies of articles from the popular and professional press describing the University of Cincinnati, its work, and the
     competition and challenges it faces, for example in receiving federal grant moneys.

4)   The name of the University of Cincinnati’s Congressperson or Senator, and an indication whether the University has a
     relationship with him or her.

5)   A STATEMENT THAT THE DEPARTMENT WILL PROVIDE “RETURN TRANSPIRATION ABROAD” IN THE
     EVENT THE O-1 EMPLOYEE IS TERMINATED BEFORE THE EXPIRATION OF HIS/HER VISA STATUS.

STEP TWO: The Beneficiary Must Furnish

The Beneficiary will have to compile the required supporting documentation as to his/her qualifications for the status
including:

1)   Letters of reference from prominent colleagues who can confirm his/her original contributions of major significance
     to his/her field and otherwise help UC prove that beneficiary satisfies the INS definition of extraordinary.

2)   The beneficiary will also have to produce a “peer group” or “expert” advisory opinion. The regulations of the INS
     define a “peer group” as a “group or organization which is comprised of practitioners of the alien’s occupation who
     are of similar standing with the alien and which is governed by such practitioners.” Alternatively, the advisory opinion
     can be issued by an expert in the field. A peer group should preferably be a labor or professional organization. The
     advisory opinion for O-1 extraordinary ability must describe the applicant’s ability and achievements in the field of
     endeavor, the nature of the duties to be performed, and whether the position requires somebody of extraordinary
     ability.

3)   A detailed description of the beneficiary’s past and ongoing work in the field.

4)   Copies of the beneficiary’s most important (full-length and abstract) articles from professional journals with a brief
     description of the significance of each article, as well as evidence of presentation of articles or lectures at conferences
     or seminars. Please note that any applications in a foreign language must be submitted to the INS with certified
     translations, signed by the translator, using the following language: “I, (state name), hereby certify that I am
     competent to render a translation from the (state language) language to English language, and further that the
     foregoing is a true, complete and accurate translation of the (document being translated), dated (give date) .”

     5)          Copies of materials published in professional or major trade publications including, for example, citations
     to his/her work, or in major media about his/her work. Again, any publications in a foreign language must be
     submitted to the INS with certified translations using the above-referenced language.

6)   Evidence of the beneficiary’s participation in a panel or individually, as the judge of the work of others in his field, for
     example, peer review of papers or other work of colleagues.

7)   The beneficiaries degrees, along with any board certifications, awards, patents, memberships in professional
     associations, evidence of completion of fellowships, and other evidence of his/her qualifications. Again, any
     documents in a foreign language must be submitted to the INS with certified translations using the above-referenced
     language.




                                                            120
8)    Copies of all documentation relating to the beneficiary’s and his/her immediate family’s immigration status, including
      copies of all certificates of eligibility (IAP-66 or I-20), all pages of passports, I-94 card (front and back).

9)    If providing patient care, a copy of the license to practice medicine in the State of Ohio must be provided.

STEP THREE: O-1 Processing Procedures

Once the appropriate documentation from the hiring department and the beneficiary have been compiled, they must be
brought to the ISSO with a check for $130.00 made out to the INS. The O-1 application (I-129) will be compiled by the
ISSO and sent to the INS in Lincoln, Nebraska. Generally, the INS processes O-1 visa petitions more quickly than many
other types of visa petition. Usually, we receive a reply on an O-1 petition within one to two months of filing. If the O-1
petition is approved, the beneficiary will receive O-1 status provided he/she has never been “out of status.” If the
beneficiary has been “out of status,” or is a J-1 visa holder subject to the two-year home country rule, he/she will have to
depart the U.S. to obtain an O-1 visa at a U.S. consulate/embassy. If the beneficiary has maintained status, he/she can go
to the U.S. consulate/embassy in Canada or Mexico. If the beneficiary has violated status while in the U.S. or stayed
beyond the authorized period of stay, he/she must apply for the visa in his/her home country.

Premium Processing :

A $1,000 premium processing fee is now in effect. Payment of the $1,000 processing fee will ensure that a decision will
be made by the INS within 15 days of receipt. Anyone wishing to use this option must notify the ISSO of the intention
when submitting the request by attaching a separate check for $1,000 made payable to the Immigration and Naturalization
Service.




E:\Guidelines for Obtaining O-1




                                                           121
                                           Appendix 16
                   TN-l NAFTA: A U.S. IMMIGRATION PERMIT FOR CANADIANS

Main procedural step:            Apply at the U.S./Canadian border.
Initial duration of status:      One year maximum.
Total time-limit cap on category: No time cap.
Processing time:                 Instant approval.
Major advantage:                 Quick.
Major disadvantage:              Lasts only one year; frequent renewals required; not all
                                 Professions qualify.

Introduction:

Under NAFTA (North American Free Trade Agreement) Canadian and Mexican professionals may apply to
enter the U.S. under the TN visa classification. The TN process for Mexican professionals is identical to the
H-1B visa process (including the 3-4 month processing time). The TN process for Canadian professionals
does not require U.S. Department of Labor (DOL) certification of a Labor Condition Application or prior
approval by the Immigration and Naturalization Service (INS) of any petition. The result is that qualifying
Canadian nationals trained in one of a published list of professions may obtain TN-1 visa status and enter the
U.S. in one day by applying at the U.S. port-of- entry .Applications for extensions of the TN-1 status for
Canadian professionals may be filed with the INS by mail, and are processed in 6-8 weeks, or can be made at
the border.

Advantages of TN-l Status:

* Granted in one year increments, with unlimited renewals.
* No forms are required. TN-1 status can be obtained in person at the U.S. border.
* TN-1 status is available to some people who may not qualify for H-1B status.

Requirements for TN-l Status:

* Proof of Canadian citizenship. Canadian Landed Immigrants and non-Canadian citizens must apply for H-
   1B status.
* Evidence that the intended U.S. employment and the applicant quality under Schedule 2 of NAFTA. (A list
   of professionals who qualify under Chapter 15, Schedule 2, of NAFTA is provided in the following
   pages. )
* Applicants must intend to engage in employment at a professional level. The employment must be
  prearranged by a U.S. company or institution.
* A letter from the U.S. employer detailing the nature of the employment. TN-1 status is granted for only one
   employer at a time for a specific type of work. For multiple employers, multiple TN-1 applications must
   be filed-
* Self-employed professionals are precluded from obtaining TN-1 status, and the INS has advised its field
   offices that E-2, treaty investor classification may be the appropriate alternative for these types of
   Canadian professionals.

Documents Necessary to Prove Nature of Employment:

* A letter from U.S. employer detailing nature of employment in U.S. (See sample letter attached)-
* The employment must be temporary. A letter from U.S. employer stating that employment is
  temporary. A person on TN-1 status can later apply for permanent resident status based on the same

                                                 122
U.S. employment. However, at the time of the TN-l application, the applicant cannot intend to remain in the
United States permanently.
* There must be no strike or lockout at proposed worksite. If there is, the INS may deny the entry or
   employment.

Documents Necessary to Prove Applicant's Qualifications:

* Originals or certified copies of school records, diplomas, licenses, degrees, certificates or membership in
    professional organizations, or transcripts showing an appropriate degree (bachelor's degree or higher)
    from a recognized university or college; a statement of U.S. equivalency might be required.
* If a license is necessary in the U .S. state where employment is located (i.e., C.P .A., lawyer, professional
    engineer, etc. ), then applicant must provide proof of possession of a license to be able
    to practice in the U.S. or an explanation in petitioner's covering letter regarding why the beneficiary does
    not need to be licensed to perform services in the particular state.
* INS will approve an unlicensed applicant who will be under the direct supervision of licensed personnel.
    (This occurs only in professions that customarily permit members to practice under these conditions. )

                TN-1 (Treaty NAFTA) CHECKLIST FOR CANADIAN PROFESSIONALS
                                 WHEN CROSSING THE BORDER

_____ Proof of Canadian citizenship: Original Passport and/or Birth Certificate
_____ Employment contract from U.S. Employer -detailing position responsibilities and
_____ employment dates (please note: employment must be on a temporary basis)
_____ Professional license or certification (if applicable )
_____ $50.00 (cash or money order)
-Evidence of academic qualifications: Diploma (copy and original)

NOTE: TN-l status may be obtained at any U.S. Port of Entry along the Canadian border. Some border
       crossing posts are more experienced with the TN-l status than others. It is always better to have too
       much documentation than too little. Original documents should be
       presented whenever possible.

Recognized TN Professionals (Appendix 1603.D.1 Annex 1603 of NAFTA)

                                 MINIMUM EDUCATIONAL REQUIREMENT AND
                                        ALTERNATlVE CREDENTIALS

PROFESSIONS / OCCUPATIONS

Accountant                       Baccalaureate or Licenciatura degree; or C.P .A., C.A., C.G.A., or C.M.A.
Architect                        Baccalaureate or Licenciatura degree; or state/provinciallicense.
Computer Systems Analyst         Baccalaureate or Licenciatura degree; or Post-Secondary Diploma or
                                 Post-Secondary Certificate and 3 years' experience.
Disaster Relief Insurance        Baccalaureate or Licenciatura degree and successful completion of
Claims Adjuster                   training in the appropriate areas of insurance adjustment pertaining to
                                 disaster relief claims; or 3 years' experience in claims adjustment and
                                 successful completion of training in appropriate areas of insurance
                                 adjustment pertaining to disaster relief.

                                                      123
Economist                      Baccalaureate or Licenciatura degree.
Engineer                       Baccalaureate or Licenciatura degree; or state/provincial license.
Forester                       Baccalaureate or Licenciatura degree; or state/provincial license.
Graphic Designer               Baccalaureate or Licenciatura degree; or Post-Secondary Diploma
                               and 3 years' experience.
Hotel Manager                   Baccalaureate or Licenciatura degree in hotel/restaurant
                               management or Post Secondary Diploma or Post-Secondary
                               Certificate in hotel/restaurant management and 3 years' experience
                               in hotel/restaurant management.
Industrial Designer            Baccalaureate or Licenciatura degree; or Post-Secondary Diploma or
                               Post Secondary Certificate and 3 years' experience.
Interior Designer              Baccalaureate or Licenciatura degree; or Post-Secondary Diploma or
                               Post Secondary certificate and 3 years' experience.
Land Surveyor                  Baccalaureate or Licenciatura degree; or state/provincial license.
                               Landscaper Architect Baccalaureate or Licenciatura degree.

Lawyer (including Notary      L.L.B., J.D., L.L.L., B.C.L., or Licenciatura degree (5 years); or
      in province of Quebec)  membership in state/provincial bar .
 Librarian                    M.L.S., or B.L.S. (For which another Baccalaureate or Licenciatura
                              degree was a pre-requisite).
 Management                   Consultant Baccalaureate or Licenciatura degree; or equivalent
                              professional experience
                              as established by statement or professional credential attesting to 5
                              years' experience as a management consultant, or 5 years'
                              experience in a field of specialty related to the consulting agreement.
 Mathematician (including     Baccalaureate or Licenciatura degree.
                              Statistician)
 Range Manager/Range          Baccalaureate or Licenciatura degree.
                              Conservationist
 Research Assistant (working Baccalaureate or Licenciatura degree.
 in a post-secondary educational
 institution)
 Scientific Technician        or Possession of (a) theoretical knowledge of disciplines: agricultural
    Technologist              sciences, astronomy, biology, chemistry, engineering, forestry,
                              geology, geophysics, meteorology, or physics; and (b) the ability to
                              solve practical problems in discipline, or the ability to apply principles
                              of any of those disciplines to basic or applied research.
 Social Worker                Baccalaureate or Licenciatura degree.
 Sylviculturist(including     Baccalaureate or Licenciatura degree.
 Forestry Specialist)
 Technical Publications Writer Baccalaureate or Licenciatura degree; or Post-Secondary Diploma
                              or Post-Secondary Certificate and 3 years' experience.
 Urban Planner                Baccalaureate or Licenciatura degree.
 Vocational Counselor         Baccalaureate or Licenciatura degree.

 MEDICAL/ALLIED                MINIMUM EDUCATIONAL REQUIREMENT AND
 PRO FESSIONALS                ALTERNATIVE CREDENTIALS

 Dentist D.D.S., D.M.D.,       Doctor en Odontologia or Doctor en Cirugia Dental or state/provincial
                               license.
 Dietician                     Baccalaureate or Licenciatura degree; or state/provincial license.
                                                 124
                                          116
Medical Technologist (Mexico        Baccalaureate or Licenciatura degree; or Post-Secondary
Diploma or
and U.S.), Medical Laboratory       Post-Secondary Certificate and 3 years' experience.
Technologist (Canada)
Nutritionist                        Baccalaureate or Licenciatura degree.
Occupational Therapist              Baccalaureate or Licenciatura degree; or state/provincial
license.
Pharmacist                          Baccalaureate or Licenciatura degree; or state/provincial
license.
Physician (teaching or              M.D., Doctor en Medicina; or state/provincial license.
        research only)
Physiotherapist/Physical            Baccalaureate or Licenciatura degree; or state/provincial
license. Therapist
Psychologist                        State/provincial license or Licenciatura degree.
Recreational Therapist              Baccalaureate or Licenciatura degree.
Registered Nurse                    State/provincial license or Licenciatura degree.
Veterinarian                        D.V.M., D.M.V., or Doctor en Veterinaria; or state/provincial
license.

SCIENTIST

Agriculturist! Agronomist            Baccalaureate or Licenciatura degree.
Animal Breeder                       Baccalaureate or Licenciatura degree. Animal Scientist
        Baccalaureate or Licenciatura degree.
Apiculturist                         Baccalaureate or Licenciatura degree.
Astronomer                           Baccalaureate or Licenciatura degree.
Biochemist                           Baccalaureate or Licenciatura degree.
Biologist                            Baccalaureate or Licenciatura degree.
Chemist                              Baccalaureate or Licenciatura degree.
Dairy Scientist                      Baccalaureate or Licenciatura degree.
Entomologist                         Baccalaureate or Licenciatura degree.
Geneticist                           Baccalaureate or Licenciatura degree.
Geochemist                           Baccalaureate or Licenciatura degree.
Geographer                           Baccalaureate or Licenciatura degree.
Geologist                            Baccalaureate or Licenciatura degree.
Geophysicist (including              Baccalaureate or Licenciatura degree.
Oceanographer in Mexico And U.S)
Horticulturist                       Baccalaureate or Licenciatura degree.
Meteorologist                        Baccalaureate or Licenciatura degree.
Pharmacologist                       Baccalaureate or Licenciatura degree.
Physicist (including                 Baccalaureate or Licenciatura degree.
Oceanographer in Canada)
Plant Breeder                        Baccalaureate or Licenciatura degree.
Poultry Scientist                    Baccalaureate or Licenciatura degree.
Soil Scientist                       Baccalaureate or Licenciatura degree.
Zoologist                            Baccalaureate or Licenciatura degree.

TEACHER
College Baccalaureate or Licenciatura degree. Seminary Baccalaureate or Licenciatura degree.
University Baccalaureate or Licenciatura degree
                                            125
                                                                 Office of Vice President for Research
                                                                 and University Dean for Advanced Studies
                                                                 International Student Services Office
                                                                 University of Cincinnati
                                                                 PO box 210627
                                                                 Cincinnati OH 45221-0627

                                                                 Suite 7148, Edwards One
                                                                 Phone (513) 556-4278
                                                                 Fax    (513) 556-0128



                                       Sample TN-1 Letter


Dear International Visitor:

Welcome to the University of Cincinnati! We are pleased that you will be joining our global
campus community as a guest instructor for our Master’s class in music education for the time
period covering February 6-28, 2003.

As a Canadian citizen you have the ability to apply for TN-1 visa status with the U.S.
Immigration and Naturalization Service at the airport or port of entry.

To apply for TN-1 visa status you will need to present proof of Canadian Citizenship, a
baccalaureate degree or higher and/or proof of licensure (if appropriate). A set of TN guidelines
are attached for your information. You will be charged a $50 processing fee.

TN-1 employment status is job specific. If you change or increase the number of employers you
must receive a new TN-1 designation by applying to the Immigration and Naturalization Service
or going to the border.

The U.S. Immigration and Naturalization Service will issue you an I-94 arrival/departure record.
It will be marked TN-1 and have an expiration date to match this offer letter. The maximum stay
for a TN-1 is one year (renewals can be obtained). Please make sure you are issued an I-94 card
with the TN-1 notation.

Upon arrival in Cincinnati make sure to report to the International Student Services Office (7148
One Edwards Center) with your I-94 card, passport and visa if you have them (Canadians are not
required to have a visa and passport).

If you have questions related to your visit to our campus or other aspects of your stay in the U.S.,
please feel free to contact the International Student Services Office at 513/556-2979. We look
forward to meeting you and hope you have a pleasant journey to Cincinnati.

Sincerely,



Ronald B. Cushing, Director
International Student Services

E:\Tn-1 Letter




                                              126
Appendix 17




   127
128
Appendix 18




              53



    129
Appendix 19




   130
Appedix 20




             56



   131
Appendix 21




   132
Departure Number

                                 I-94 #
102245367 08
                                CITY OF ENTRY
Immigration
Naturalization
and
Service                         ARRIVAL DATE

I-94
Departure
Record
                                D/S___Yes__No


 BEARCAT
 JOSEPH            03 31 1971

 MONGOLIA




                                                50



                       133
134
                                                                             Appendix 23
                                                                CORRECTED (if checked)
PAYER’S name, street address, city, state, ZIP code, and telephone no.       1 Unemployment compensation      OMB No. 1545-0120

                                                                                                                                                     Certain
                                                                             $                                                                   Government
                                                                             2 State or local income tax
                                                                               refunds, credits, or offsets
                                                                                                                  2002                             Payments

                                                                             $                                 Form   1099-G
PAYER’S Federal identification number   RECIPIENT’S identification number    3 Box 2 amount is for tax year   4 Federal income tax withheld                 Copy B
                                                                                                              $                                     For Recipient
RECIPIENT’S name                                                             5                                6 Taxable grants
                                                                                                                                                   This is important tax
                                                                                                                                                     information and is
                                                                                                                                                 being furnished to the
                                                                                                              $                                        Internal Revenue
Street address (including apt. no.)                                          7 Agriculture payments           8 Box 2 is trade or                    Service. If you are
                                                                                                                business income               required to file a return,
                                                                             $                                                                 a negligence penalty or
City, state, and ZIP code                                                                                                                       other sanction may be
                                                                                                                                                imposed on you if this
                                                                                                                                                 income is taxable and
                                                                                                                                              the IRS determines that
Account number (optional)                                                                                                                                it has not been
                                                                                                                                                                reported.

Form   1099-G                                                     (keep for your records)                      Department of the Treasury - Internal Revenue Service




                                                                            135
Instructions for Recipient
Box 1. Shows the total unemployment compensation paid to              See Form W-9, Request for Taxpayer Identification Number and
you this year. Report this amount as income on the                    Certification, for information on backup withholding. Include this
unemployment compensation line of your income tax return. If          amount on your income tax return as tax withheld.
you expect to receive these benefits in the future, you can ask       Box 5. Reserved.
the payer to withhold Federal income tax from each payment.           Box 6. Shows taxable grants you received from a Federal, state,
Or, you can make estimated tax payments using Form 1040-ES,           or local government.
Estimated Tax for Individuals.
                                                                      Box 7. Shows Department of Agriculture payments that are
Box 2. Shows refunds, credits, or offsets of state or local           taxable to you. If the payer shown is anyone other than the
income tax you received. It may be taxable to you if you              Department of Agriculture, it means the payer has received a
deducted the state or local income tax paid as an itemized            payment, as a nominee, that is taxable to you. This may
deduction on your Federal income tax return. Even if you did not      represent the entire agricultural subsidy payment received on
receive the amount shown, for example, because it was credited        your behalf by the nominee, or it may be your pro rata share of
to your state or local estimated tax, it is still taxable if it was   the original payment. See Pub. 225, Farmer’s Tax Guide, and
deducted. If you received interest on this amount, report it as       the Instructions for Schedule F, Profit or Loss From Farming,
interest income on your tax return. See the instructions for your     for information about where to report this income.
tax return.
                                                                      Box 8. If this box is checked, the refunds, credits, or offsets in
Box 3. Identifies the tax year for which the refunds, credits, or     box 2 are attributable to an income tax that applies exclusively
offsets shown in box 2 were made. If there is no entry in this        to income from a trade or business and is not a tax of general
box, the refund is for 2001 taxes.                                    application. If taxable, report the amount in box 2 on Schedule
Box 4. Shows backup withholding or withholding you requested          C, C-EZ, or F (Form 1040), as appropriate.
on unemployment compensation, Commodity Credit Corporation
loans, or certain crop disaster payments. Generally, a payer
must backup withhold on certain payments at a 30% rate if you
did not give your taxpayer identification number to the payer.




                                                                136
                                                                     Appendix 24
                                                             CORRECTED (if checked)
 PAYER’S name, street address, city, state, and ZIP code              1 Gross distribution         OMB No. 1545-0119            Distributions From
                                                                                                                               Pensions, Annuities,
                                                                      $                                                              Retirement or
                                                                      2a Taxable amount                 2002                         Profit-Sharing
                                                                                                                                       Plans, IRAs,
                                                                                                                                         Insurance
                                                                      $                              Form   1099-R                  Contracts, etc.
                                                                      2b Taxable amount                      Total                               Copy B
                                                                         not determined                      distribution                     Report this
 PAYER’S Federal identification        RECIPIENT’S identification     3 Capital gain (included      4 Federal income tax                 income on your
 number                                number                           in box 2a)                    withheld                                Federal tax
                                                                                                                                            return. If this
                                                                                                                                             form shows
                                                                      $                             $                                    Federal income
 RECIPIENT’S name                                                     5 Employee contributions      6 Net unrealized                      tax withheld in
                                                                        or insurance premiums         appreciation in                       box 4, attach
                                                                                                      employer’s securities                  this copy to
                                                                                                                                             your return.
                                                                      $                             $
 Street address (including apt. no.)                                  7 Distribution       IRA/     8 Other
                                                                        code               SEP/
                                                                                          SIMPLE                                      This information is
                                                                                                                                      being furnished to
                                                                                                    $                           %             the Internal
 City, state, and ZIP code                                           9a Your percentage of total   9b Total employee contributions     Revenue Service.
                                                                        distribution         %      $
 Account number (optional)                                           10 State tax withheld         11 State/Payer’s state no. 12 State distribution
                                                                      $                                                              $
                                                                      $                                                              $
                                                                     13 Local tax withheld         14 Name of locality               15 Local distribution
                                                                      $                                                              $
                                                                      $                                                              $
Form   1099-R                                                                                       Department of the Treasury - Internal Revenue Service




                                                                    137
Instructions for Recipient                                                and annunities” (or the line for “Taxable amount”), and on Form
                                                                          8606, whichever applies. However, if this is a lump-sum distribution,
Generally, distributions from pensions, annuities, profit-sharing and     report it on Form 4972, Tax on Lump-Sum Distribution. If you have
retirement plans (including section 457 state and local government        not reached minimum retirement age, report your disability payments
plans), IRAs, insurance contracts, etc., are reported to recipients on    on the line for “Wages, salaries, tips, etc.” Also report on that line
Form 1099-R.                                                              corrective distributions of excess deferrals, excess contributions, or
Qualified plans. If your annuity starting date is after 1997, you must    excess aggregate contributions.
use the simplified method to figure your taxable amount if your payer        If a life insurance, annuity, or endowment contract was transferred
did not show the taxable amount in box 2a. See Pub. 575, Pension          tax free to another trustee or contract issuer, an amount will be
and Annuity Income.                                                       shown in this box and Code 6 will be shown in box 7. You need not
IRAs. For distributions from a traditional individual retirement          report this on your tax return.
arrangement (IRA), simplified employee pension (SEP), or savings
incentive match plan for employees (SIMPLE), generally the payer is       Box 2a. This part of the distribution is generally taxable. If there is
not required to compute the taxable amount. Therefore, the amounts        no entry in this box, the payer may not have all the facts needed to
in boxes 1 and 2a will be the same most of the time. See the Form         figure the taxable amount. In that case, the first box in box 2b
1040 or 1040A instructions to determine the taxable amount. If you        should be checked. You may want to get one of the following
are at least age 701⁄2, you must take minimum distributions from your     publications from the IRS to help you figure the taxable amount:
IRA (other than a Roth IRA). If you do not, you may be subject to a       Pub. 560, Pub. 571, Tax-Sheltered Annuity Plans (403(b) Plans) for
50% excise tax on the amount that should have been distributed.           Employees of Public Schools and Certain Tax-Exempt Organizations,
See Pub. 590, Individual Retirement Arrangements (IRAs), and Pub.         Pub. 575, Pub. 590, Pub. 721, Tax Guide to U.S. Civil Service
560, Retirement Plans for Small Business (SEP, SIMPLE, and                Retirement Benefits, or Pub. 939, General Rule for Pensions and
Qualified Plans), for more information on IRAs.                           Annuities. For an IRA distribution, see IRAs and Roth IRAs above.
                                                                          For a direct rollover, zero should be shown, and you must enter zero
Roth IRAs. For distributions from a Roth IRA, generally the payer is
                                                                          (-0-) on the “Taxable amount” line of your tax return.
not required to compute the taxable amount. You must compute any
taxable amount on Form 8606, Nondeductible IRAs. An amount                   If this is a total distribution from a qualified plan (other than an IRA
shown in box 2a may be taxable earnings on an excess contribution.        or tax-sheltered annunity) and you were born before 1936 (or you are
Coverdell eduation savings accounts (ESAs). For distributions             the beneficiary of someone born before 1936), you may be eligible
from a Coverdell ESA, you must compute any taxable amount. See            for the 10-year tax option. See the Instructions for Form 4972 for
your tax return instructions for reporting information.                   more information.
Loans treated as distributions. If you borrow money from a                Box 2b. If the first checkbox is checked, the payer was unable to
qualified plan, tax-sheltered annuity, or government plan, you may        determine the taxable amount, and box 2a should be blank.
have to treat the loan as a distribution and include all or part of the   However, if this is a traditional IRA, SEP, or SIMPLE distribution,
amount borrowed in your income. There are exceptions to this rule.        then see IRAs above. If the second checkbox is checked, the
If your loan is taxable, Code L will be shown in box 7. See Pub. 575.     distribution was a total distribution that closed out your account.
Box 1. Shows the total amount you received this year. The amount          Box 3. If you received a lump-sum distribution from a qualified plan
may have been a direct rollover, a transfer or conversion to a Roth       and were born before 1936 (or you are the beneficiary of someone
IRA, a recharacterized IRA contribution; or you may have received it      born before 1936), you may be able to elect to treat this amount as
as periodic payments, as nonperiodic payments, or as a total              a capital gain on Form 4972 (not on Schedule D (Form 1040)). See
distribution. Unless this amount is from a Coverdell ESA, report it on    the Instructions for Form 4972. For a charitable gift annuity, report
Form 1040 or 1040A on the line for “ IRA distributions” or “ Pensions     as a long-term capital gain on Schedule D (Form 1040).
                                                                                                         (Continued on the back of Copy C.)




                                                                   138
                                                                             Appendix 25
                                                                CORRECTED (if checked)
 PAYER’S name, street address, city, state, ZIP code, and telephone no.      1   Ordinary dividends            OMB No. 1545-0110
                                                                             $
                                                                             2a Total capital gain distr.                                          Dividends and
                                                                             $                                     2002                             Distributions
                                                                             2b 28% rate gain
                                                                             $                                 Form   1099-DIV
 PAYER’S Federal identification number   RECIPIENT’S identification number   2c Qualified 5-year gain          2d Unrecap. sec. 1250 gain
                                                                                                                                                                  Copy B
                                                                             $                                 $                                          For Recipient
 RECIPIENT’S name                                                            2e Section 1202 gain              3 Nontaxable distributions
                                                                                                                                                         This is important tax
                                                                                                                                                           information and is
                                                                                                                                                       being furnished to the
                                                                             $                                 $                                             Internal Revenue
 Street address (including apt. no.)                                         4   Federal income tax withheld   5 Investment expenses                       Service. If you are
                                                                                                                                                    required to file a return,
                                                                             $                                 $                                     a negligence penalty or
 City, state, and ZIP code                                                   6   Foreign tax paid              7 Foreign country or U.S. possession other sanction may be
                                                                                                                                                      imposed on you if this
                                                                             $                                                                         income is taxable and
                                                                                                                                                    the IRS determines that
 Account number (optional)                                                   8   Cash liquidation distr.       9 Noncash liquidation distr.                    it has not been
                                                                             $                                 $                                                      reported.

Form   1099-DIV                                                    (keep for your records)                      Department of the Treasury - Internal Revenue Service




                                                                          139
Instructions for Recipient                                                          Box 3. Shows the part of the distribution that is nontaxable because it is a
                                                                                    return of your cost (or other basis). You must reduce your cost (or other basis)
Box 1. Ordinary dividends, which include any net short-term capital gains from      by this amount for figuring gain or loss when you sell your stock. But if you
a mutual fund, are fully taxable. Include this amount on the “ Ordinary             get back all your cost (or other basis), report future nontaxable distributions as
dividends” line of Form 1040 or 1040A. Also report it on Schedule B (Form           capital gains, even though this form shows them as nontaxable. See Pub. 550,
1040) or Schedule 1 (Form 1040A), if required. This amount includes any             Investment Income and Expenses.
amount shown in box 5.                                                              Box 4. Shows backup withholding. For example, a payer must backup
   The amount shown may be a distribution from an employee stock                    withhold on certain payments at a 30% rate if you did not give your taxpayer
ownership plan (ESOP). Report it as a dividend on your income tax return, but       identification number to the payer. See Form W-9, Request for Taxpayer
treat it as a plan distribution, not as investment income, for any other purpose.   Identification Number and Certification, for information on backup withholding.
Box 2a. Shows total capital gain distributions (long-term) from a regulated         Include this amount on your income tax return as tax withheld.
investment company or real estate investment trust. Amounts shown in boxes          Box 5. Shows your share of expenses of a nonpublicly offered regulated
2b, 2c, 2d, and 2e are included in box 2a. Report the amount in box 2a on           investment company, generally a nonpublicly offered mutual fund. If you file
Schedule D (Form 1040), Part II. But, if no amount is shown in boxes 2b– 2e         Form 1040, you may deduct these expenses on the “ Other expenses” line on
and your only capital gains and losses are capital gain distributions, you may      Schedule A (Form 1040) subject to the 2% limit. This amount is included in
be able to report the amount in box 2a on the “ Capital gain or (loss)” line of     box 1.
Form 1040 or on the “ Capital gain distributions” line of Form 1040A rather         Box 6. Shows the foreign tax you may be able to claim as a deduction or a
than on Schedule D (Form 1040). See the Form 1040 or 1040A instructions.            credit on Form 1040. See the Form 1040 instructions.
Box 2b. Shows 28% rate gain from sales or exchanges of collectibles. Report         Boxes 8 and 9. Shows cash and noncash liquidation distributions.
this amount on Schedule D (Form 1040), Part II.
                                                                                    Nominees. If this form includes amounts belonging to another person, you are
Box 2c. Shows qualified 5-year gain that may be taxed at an 8% capital gains        considered a nominee recipient. You must file Form 1099-DIV with the IRS for
rate. Report this amount on Schedule D (Form 1040). See the Schedule D              each of the other owners to show their share of the income, and you must
(Form 1040) instructions.                                                           furnish a Form 1099-DIV to each. A husband or wife is not required to file a
Box 2d. Shows unrecaptured section 1250 gain from certain depreciable real          nominee return to show amounts owned by the other. See the 2002 General
property. Report this amount on the Unrecaptured Section 1250 Gain                  Instructions for Forms 1099, 1098, 5498, and W-2G.
Worksheet in the Schedule D instructions (Form 1040).
Box 2e. Shows section 1202 gain from certain small business stock that may
be subject to a 50% exclusion. See the Schedule D (Form 1040) instructions.




                                                                            140
                                                                             Appendix 26
                                                                CORRECTED (if checked)
 PAYER’S name, street address, city, state, ZIP code, and telephone no.      Payer’s RTN (optional)          OMB No. 1545-0112



                                                                                                                 2002              Interest Income

                                                                                                             Form   1099-INT
 PAYER’S Federal identification number   RECIPIENT’S identification number   1 Interest income not included in box 3                                        Copy B
                                                                             $                                                                      For Recipient
 RECIPIENT’S name                                                            2 Early withdrawal penalty      3 Interest on U.S. Savings            This is important tax
                                                                                                               Bonds and Treas. obligations          information and is
                                                                                                                                                 being furnished to the
                                                                             $                               $                                         Internal Revenue
 Street address (including apt. no.)                                         4 Federal income tax withheld   5 Investment expenses                   Service. If you are
                                                                                                                                              required to file a return,
                                                                             $                               $                                 a negligence penalty or
 City, state, and ZIP code                                                   6 Foreign tax paid              7 Foreign country or U.S.          other sanction may be
                                                                                                               possession                       imposed on you if this
                                                                                                                                                 income is taxable and
 Account number (optional)                                                                                                                    the IRS determines that
                                                                                                                                                         it has not been
                                                                             $                                                                                  reported.
Form   1099-INT                                                   (keep for your records)                     Department of the Treasury - Internal Revenue Service




                                                                          141
Instructions for Recipient
Box 1. Shows interest paid to you during the calendar year      Box 5. Any amount shown is your share of investment
by the payer. This does not include interest shown in box 3.    expenses of a single-class REMIC. If you file Form 1040, you
   If you receive a Form 1099-INT for interest paid on a tax-   may deduct these expenses on the “ Other expenses” line of
exempt obligation, see the instructions for your income tax     Schedule A (Form 1040) subject to the 2% limit. This
return.                                                         amount is included in box 1.
Box 2. Shows interest or principal forfeited because of early   Box 6. Shows foreign tax paid. You may be able to claim this
withdrawal of time savings. You may deduct this on the          tax as a deduction or a credit on your Form 1040. See your
“ Penalty on early withdrawal of savings” line of Form 1040.    Form 1040 instructions.
                                                                Nominees. If this form includes amounts belonging to
Box 3. Shows interest on U.S. Savings Bonds, Treasury bills,
                                                                another person, you are considered a nominee recipient.
Treasury bonds, and Treasury notes. This may or may not be
                                                                Complete a Form 1099-INT for each of the other owners
all taxable. See Pub. 550, Investment Income and Expenses.
                                                                showing the income allocable to each. File Copy A of the
This interest is exempt from state and local income taxes.
                                                                form with the IRS. Furnish Copy B to each owner. List
This interest is not included in box 1.
                                                                yourself as the “ payer” and the other owner as the
Box 4. Shows backup withholding. Generally, a payer must        “ recipient.” File Form(s) 1099-INT with Form 1096, Annual
backup withhold at a 30% rate if you did not furnish your       Summary and Transmittal of U.S. Information Returns, with
taxpayer identification number to the payer. See Form W-9,      the Internal Revenue Service Center for your area. On Form
Request for Taxpayer Identification Number and Certification,   1096 list yourself as the “filer.” A husband or wife is not
for information on backup withholding. Include this amount      required to file a nominee return to show amounts owned by
on your income tax return as tax withheld.                      the other.




                                                          142
                                                                           Appendix 27
                                                               CORRECTED (if checked)
 PAYER’S name, street address, city, state, ZIP code, and telephone no.      1   Rents                      OMB No. 1545-0115


                                                                             $                                                                    Miscellaneous
                                                                             2   Royalties                       2002                                    Income
                                                                             $                              Form   1099-MISC
                                                                             3   Other income                4 Federal income tax withheld                     Copy B
                                                                                                             $                                          For Recipient
                                                                             $
 PAYER’S Federal identification        RECIPIENT’S identification            5   Fishing boat proceeds       6 Medical and health care payments
 number                                number


                                                                             $                               $
 RECIPIENT’S name                                                            7   Nonemployee compensation    8 Substitute payments in lieu of
                                                                                                               dividends or interest               This is important tax
                                                                                                                                                      information and is
                                                                                                                                                      being furnished to
                                                                                                                                                   the Internal Revenue
                                                                             $                               $                                        Service. If you are
 Street address (including apt. no.)                                         9   Payer made direct sales of 10 Crop insurance proceeds                  required to file a
                                                                                 $5,000 or more of consumer                                         return, a negligence
                                                                                 products to a buyer                                                     penalty or other
                                                                                 (recipient) for resale      $                                          sanction may be
 City, state, and ZIP code                                                  11                              12                                        imposed on you if
                                                                                                                                                           this income is
                                                                                                                                                    taxable and the IRS
 Account number (optional)                                                  13   Excess golden parachute 14 Gross proceeds paid to                     determines that it
                                                                                 payments                   an attorney                                     has not been
                                                                                                                                                                 reported.
                                                                             $                               $
15                                                                          16   State tax withheld         17 State/Payer’s state no.            18 State income

                                                                             $                                                                     $
                                                                             $                                                                     $
Form   1099-MISC                                                    (keep for your records)                  Department of the Treasury - Internal Revenue Service




                                                                          143
Instructions to Recipients                                             Box 6. Report on Schedule C or C-EZ (Form 1040).
Amounts shown may be subject to self-employment (SE) tax.              Box 7. Shows nonemployee compensation. If you are in the
If your net income from self-employment is $400 or more, you           trade or business of catching fish, box 7 may show cash you
must file a return and compute your SE tax on Schedule SE              received for the sale of fish. If payments in this box are SE
(Form 1040). See Pub. 533, Self-Employment Tax, for more               income, report this amount on Schedule C, C-EZ, or F (Form
information. If no income or social security and Medicare taxes        1040), and complete Schedule SE (Form 1040). You received
were withheld and you are still receiving these payments, see          this form instead of Form W-2 because the payer did not
Form 1040-ES, Estimated Tax for Individuals.                           consider you an employee and did not withhold income tax or
                                                                       social security and Medicare taxes. Contact the payer if you
   Individuals must report as explained below. Corporations,
                                                                       believe this form is incorrect or has been issued in error. If you
fiduciaries, or partnerships report the amounts on the proper line
                                                                       believe you are an employee, report this amount on line 7 of
of your tax return.
                                                                       Form 1040 and call the IRS for information on how to report any
Boxes 1 and 2. Report rents from real estate on Schedule E             social security and Medicare taxes.
(Form 1040). If you provided significant services to the tenant,
                                                                       Box 8. Shows substitute payments in lieu of dividends or
sold real estate as a business, or rented personal property as a
                                                                       tax-exempt interest received by your broker on your behalf after
business, report on Schedule C or C-EZ (Form 1040). For
                                                                       transfer of your securities for use in a short sale. Report on
royalties on timber, coal, and iron ore, see Pub. 544, Sales and
                                                                       line 21 of Form 1040.
Other Dispositions of Assets.
                                                                       Box 9. If marked, $5,000 or more of sales of consumer products
Box 3. Generally, report this amount on line 21 of Form 1040
                                                                       was paid to you on a buy-sell, deposit-commission, or other
and identify the payment. The amount shown may be payments
                                                                       basis. A dollar amount does not have to be shown. Generally,
received as the beneficiary of a deceased employee, prizes,
                                                                       report any income from your sale of these products on Schedule
awards, taxable damages, Indian gaming profits, or other taxable
                                                                       C or C-EZ (Form 1040).
income. If it is trade or business income, report this amount on
Schedule C, C-EZ, or F (Form 1040).                                    Box 10. Report this amount on line 8 of Schedule F (Form 1040).
Box 4. Shows backup withholding or withholding on Indian               Box 13. Shows your total compensation of excess golden
gaming profits. Generally, a payer must backup withhold at a 30%       parachute payments subject to a 20% excise tax. See the Form
rate if you did not furnish your taxpayer identification number. See   1040 instructions for line 58.
Form W-9, Request for Taxpayer Identification Number and               Box 14. Shows gross proceeds paid to an attorney in
Certification, for more information. Report this amount on your        connection with legal services. Report only the taxable part as
income tax return as tax withheld.                                     income on your return.
Box 5. An amount in this box means the fishing boat operator           Box 15. Other information may be provided to you in box 15.
considers you self-employed. Report this amount on Schedule C          Boxes 16–18. Shows state or local income tax withheld from the
or C-EZ (Form 1040). See Pub. 595, Tax Highlights for                  payments.
Commercial Fishermen.




                                                                144

				
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