Tax Withholding Election Nonresident Aliens
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3TAX WITHHOLDING ELECTION
(NONRESIDENT ALIENS)
UBEN 106NR (R8/12) University of California Human Resources
INSTRUCTIONS
about resident and nonresident alien status, please see IRS
If you are a former UC employee and are not a U.S. citizen or a
Publication 519, U.S. Tax Guide for Aliens. An alien individual
resident of the United States, use this form to:
meeting either the “green card test” or the “substantial
• Establish foreign status;
presence test” for the calendar year is considered a resident
• Claim that you are the Beneficial Owner (see “DEFINITIONS,”
alien. Any person not meeting either test is considered a
below) of the income for which the form is being furnished;
nonresident alien.
and
Even though a nonresident alien who is married (to a U.S.
• If applicable, claim a reduced rate of, or exemption from,
citizen or resident alien) may choose to be treated as a resident
withholding as a resident of a foreign country with which the
alien for certain purposes (e.g., filing a joint income tax return),
United States has an income tax treaty.
he/she is still treated as a nonresident alien for purposes of
taxwithholding on all income except wages.
Do not use this form if you are a U.S. citizen (even if you reside
Permanent Address
outside of the United States) or other U.S. person (including a
resident alien).
Your permanent address is the address in the country where
For Monthly Payments:
you claim to be a resident for purposes of that country’s income
tax. Do not show the address of a financial institution, a post
If you would like to change your federal and state income tax
office box, or an address used solely for mailing purposes. If
withholding for your monthly payments (e.g., University of
you do not have tax residency in any country, your permanent
California Retirement Plan (UCRP) retirement, survivor or
residence is the address where you normally reside. To claim
disability payments), complete sections 1, 2 and 4.
a reduced rate of withholding under an income tax treaty, you
For a One-Time Payment:
must determine your residency in the manner required by the
treaty.
To elect federal and state income tax withholding for a
one-time (non-periodic) distribution (e.g., UCRP refund of
Public Employees’ Retirement System (PERS )
accumulations, Capital Accumulation Provision, lump sum
The PERS Plus 5 program was a retirement incentive program
cashout, or lump sum death benefit payment; Defined
for members/survivors receiving PERS benefits.
Contribution Plan or 403(b) Plan distribution, if applicable),
Tax Treaty
complete sections 1, 3 and 4.
An individual is entitled to benefits under an income tax treaty
REQUIREMENTS
if he/she is a resident of a country with which the United States
has an income tax treaty and which meets all other
In Section 1, you must provide a U.S. taxpayer identification
requirements of the treaty.
number, which may be a Social Security number or Internal
Revenue Service (IRS) Taxpayer Identification Number (TIN).
PERIOD OF VALIDITY
(Note: The form will be valid only if this is included.)
Once you have submitted this form, it will remain in effect until
DEFINITIONS
a change in your circumstances makes any of the information
on the form incorrect. In that event, you must notify our office
Beneficial Owner
within 30 days of the change in circumstances by submitting an
The Beneficial Owner is the person who is the owner of the
updated UBEN 106NR.
income for tax purposes and to the extent it is required under
A change in circumstances is:
U.S. tax principles to include the amount paid in gross income
on a tax return.
• moving to another foreign country,
• moving to the U.S., or
For income tax treaty purposes, a person is the Beneficial
• becoming a U.S. citizen or resident.
Owner of income if the person is required to take the income
into account in computing tax liability in his/her country of
Generally, a change of address within the same foreign country
residence and the person is not an agent, custodian, nominee,
is not considered a change in circumstances.
or conduit with respect to the income under U.S. tax principles.
If you have questions, call UC Customer Service
Any individual who is not a citizen or resident of the United
(1-800-888-8267).
States is a nonresident alien individual. For more information
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