Form Upp-192 - Alien Determination Of Residency Page 2
ADVERTISEMENT
1
2SECTION V. DETERMINATION OF RESIDENT STATUS FOR TAX WITHHOLDING
A. F1 or J1 STUDENTS: Were you present in the US as a student, trainee or teacher during
TEST I
any part of the five (or fewer) calendar years, but not more than 5 total calendar years?
Exempt from
B. J2 Dependent of STUDENT: Are you the dependent of a J1 STUDENT described
Substantial
in Question A above?
Presence Test
C. J1 NON-STUDENT: Within the period of the previous 6 calendar years, were you
either entirely absent from the US or present in the US as a student, trainee or teacher
(F or J
for only 1 calendar year?
Classification)
D.J2 Dependent of NON-STUDENT: Are you the dependent of a J1 NON-STUDENT
described in Question C above?
If you answered “YES” to any of the above questions, you are considered a NON-RESIDENT Alien for tax purposes. Check the NONRESIDENT
Alien box in Section VI. If you answered “NO” to any questions above OR they do not apply to you, continue to Test 2.
Calculate the number of days of physical presence in the US
TEST 2
List Calendar Year
Number of days of
Computation for Test
physical presence
Substantial
Presence Test
Current Year
_______________
_______________ X
1
=
____________________
Last Year
_______________
_______________ X
1/3 =
____________________
(For Current Year – include
2 Years Ago
_______________
_______________ X
1/6 =
____________________
estimated days of presence
for entire calendar year)
TOTAL
____________________
If the above total is greater than or equal to 183, you are a RESIDENT Alien for tax purposes. Check the RESIDENT for tax box. If
the total is less than 183, you are a NONRESIDENT Alien for tax purposes. Check the NONRESIDENT for tax box.
SECTION VI. RESIDENCE STATEMENT FOR TAX PURPOSES
Resident Alien for Tax Purposes
Nonresident for Tax Purposes
(Must complete W9)
(Scholarship/fellowship recipients must complete W-8BEN)
(Independent contractor/honorarium recipients must complete W-8BEN)
USCIS Visa Classification
Required documents to attach to this form. Signature is required on I-20, DS-2019 and Social
Security Card. If employed, individuals MUST HAVE a Social Security Number or a receipt
a Social Security Number has been applied for. (Independent contractors are not required to
have an SSN, ITIN or receipt.)
Change of Status to Permanent
If Employed: I-9 Re-certification (Section III) and copy of supporting I9 documentation
Resident
If receiving Scholarship: Signed and dated UPP-192 only
Unexpired Employment Authorization Card (EAD)
Permanent Resident Applicant
F1 Student
I-20; I-94
Employment Authorization Card (EAD)
F1 Student on OPT
F1 Student on CPT
I-20 (indicating University of Chicago authorized CPT on page 2); I-94
J1 Student
DS-2019; I-94
J1 Non-Student
DS-2019; I-94
J2 Dependent
Unexpired Employment Authorization Card (EAD)
H-1B Worker
I-797 Notice of Action; I-94
TN Professional
I-94 indicating “TN” status and “University of Chicago”; Picture Page of Passport
B1, WB, WT
I-94 or ESTA receipt; Picture page of passport
Treaty Eligible Aliens:
-Form 8233 and Revenue Procedure Statement (Nonresident employees and independent
-
contractors)
Must have SSN or receipt if employed
-Must have SSN or ITIN if receiving
-Form W9 and W9A (Resident employees)
scholarship or independent contractor
-W-8BEN (Stipend recipients and post-doctoral fellows must have SSN or ITIN) & (Royalty
payments
Recipients)
SECTION VII. TO BE COMPLETED BY DEPARTMENT REPRESENTATIVE (Required)
Department Contact Person: ____________________________ Department Name: ____________________________
Email Address: ______________________________________ Phone Number: _______________________________
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Business