Determination Of Alien Tax Status & Request For Itin - Substitute Form W-8 - Research Foundation Of The City University Of New York

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RESEARCH FOUNDATION
OF THE CITY UNIVERSITY OF NEW YORK
DETERMINATION OF ALIEN TAX STATUS & REQUEST FOR ITIN - Substitute Form W-8xxx
Generally, a foreign person is subject to U.S. tax on its U.S. source income. Most types of U.S. source income received by a foreign person
are subject to U.S. tax of 30%. A reduced 14% rate, may apply if an Internal Revenue Code Section provides for a lower rate,
or there is a tax treaty between the foreign person's country of residence and the United States. The tax is generally withheld
(NRA withholding) from the payment made to the foreign person under sections 1441, 1442, and 1443 of the Internal Revenue Code.
If you are eligible to claim tax treaty benefits Form W-8BEN must be signed. Form W-8BEN will be provided by the RFCUNY
(Do not submit another RF702 with a subsequent payment unless the immigration information changed)
YOU MUST COMPLETE THIS FORM :
1) before receiving first payment from the RFCUNY
2) if your immigration status changed
DIRECTIONS:
1. U.S. PERMANENT RESIDENT - submit a photocopy of your form I-551 (Green Card).
2. NONIMMIGRANT ALIEN - Complete and attach copies of your visa, form I-94, I-20 (if on F visa), DS-2019 (if on J visa)
Last or Family Name
First or Personal Name
Middle Name
US Tax ID # (SSN / ITIN)
University Department
A. CITIZENSHIP AND VISA INFORMATION (must be completed)
Citizen of:
Resident of:
Visa type on Form I-94:
Visa number:
Country issuing passport:
Passport number:
Original date of entry to US on this visa
Expiration date on Form I-94:
Is this your first visit to the
If no, previous visa type Immigration Status Expiration Date
Candidate for City University
United States:
on Form I-94:
of New York degree:
______YES _______NO
__________YES ___________NO
If you have previously visited the United States
Calendar Year
Visa Type
Number of Days Present in The U.S.
enter each year you were present, visa type,
and the number of days present in the US
___________________
_________ ______________________________
during each calendar year.
___________________
_________ ______________________________
___________________
_________ ______________________________
___________________
_________ ______________________________
___________________
_________ ______________________________
___________________
_________ ______________________________
___________________
_________ ______________________________
___________________
_________ ______________________________
___________________
_________ ______________________________
B. DETERMINATION OF RESIDENCE STATUS FOR FEDERAL TAX WITHHOLDING
Test 1:
Check applicable line:
U.S.
_____ I am a lawful permanent resident of the United States (carrier of either a
RESIDENCE
Green Card or I-551 visa stamp).
STATUS
_____ I am an immigrant or refugee seeking asylum in the United States.
TEST
If any line was marked, you are a RESIDENT ALIEN for tax purposes.
Skip tests 2 and 3.
Form RF-702 rev. 09/2011

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