Forms

International Tax Forms

Foreign National Information Form (FNIF)
Form to be completed by Foreign Nationals visiting the university

Compliance Statement Form
Form to be completed prior to paying a Foreign National Honoraria or reimbursing travel expenses

Employee - Independent Contractor Checklist
For honorarium payments, HR requires that a determination be made between an employee and an independent contractor.  This form is used to show that a independent contractor relationship exists.

Nonimmigrant Visa Waiver Checklist
Foreign persons who have been determined to be eligible for a visa waiver through the State Department's Visa Waiver program will be designate WB or WT on their I-94 card when entering the U.S.  The qualifications to meet this designation are spelled out on this checklist.

Regulation of Non-Immigrant Visa Holding Student Employment Work Hours
International students must adhere to US Immigration and Customs Enforcement regulations which stipulate the maximum number of hours an international student is allowed to work each week.  International students will be required to sign this form stating that they understand the regulations.  Lack of adherence to this regulation is a breach of the student's visa status and will invoke loss of oncampus employment with the first violation.

Payment Guidelines

Memo -- Procedures for Payment to a Foreign Artist
Steps to follow in order to pay a foreign artist properly.

Memo -- Procedures for Payment to a Foreign Artist Group
Steps to follow in order to pay a foreign artistic group properly.

Memo -- Procedures for Payment of an Honorarium to a non-US Citizen
Steps to follow in order to pay an honorarium payment properly.

General Information

Social Security Administration
Directions to and general information about the Richmond SSA.

New Rules for Withholding on Wages of Nonresident Employees
The IRS set out new withholding rules for wages paid on or after January 1, 2006.

IRS Forms and Information

IRS Websites & Phone Numbers
Basic list for contacting the IRS with questions

IRS Forms & Publications
Internal Revenue Service Web Site

CWA's Reduce Withholding Burden on Nonresident Aliens, US Source Income
Document listing IRS CWA contacts

IRS Targeting Foreign Athletes and Entertainers
In October 2007, the IRS launched a compliance initiative aimed at foreign athletes and entertainers working in the US.

W-2
Sample copy for informational purposes

W-2 Codes
Explanation of codes used on the form

W-4
Employees Withholding Allowance Certificate

W-8BEN
Sample copy of the Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

W-9
Sample copy of the Request for Taxpayer Identification Number and Certification

W-7
Application for IRS Individual Taxpayer Identification Number and instructions.

1040NR
Form 1040 NR (nonresident) for filing 2008 taxes.

1040NR Instructions
Instructions for filing Form 1040NR for 2008, including IRS mailing address

1040NR EZ
Form 1040 NR EZ (nonresident) "easy" short form for 2008 taxes.

1040NR EZ Instructions
Instructions for filing Form 1040NR EZ for 2008, including IRS mailing address.

1042-S
Sample copy for informational purposes

1042-S Codes
Explanation of Income, Exemption and Recipient codes used on the form

8233
Sample copy of the Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

8843
Sample copy and instructions of the 2007 Statement for Exempt Individuals and Individuals with a Medical Condition (including the IRS mailing address for those who are not filing a 2007 federal tax return.)

Virginia Tax Forms and Information

VA Tax Websites and Phone Numbers
Basic list for contacting the Virginia Department of Taxation with questions

VA-4
Employees Virginia Income Tax Withholding Exemption Certification

760
Virginia Resident Form, 2008 Individual Income Tax Return

760 Instructions
Instructions for filing form 760 for 2008, including tax return mailing addresses.

763
Virginia Nonresident Income Tax Return for 2008

763 Instructions
Instructions for filing form 763 for 2008, including tax return mailing addresses.

760 PY
Virginia Part-Year Resident Income Tax Return for 2008

760 PY Instructions
Instructions for filing form 760 PY for 2008, including tax return mailing addresses.

Visas

Visas -- Information Chart of Common Visa Types
Chart explaining common visa types and paperwork requirements for honorarium payments, independent personal service payments and travel reimbursements.

Visa -- Payment Chart
Listing of visas that can receive honorarium or personal service income payments.

Visas -- Tax Chart
Listing of visas, the percentage of taxation required by the IRS and whether the visa type is FICA exempt or not.

US Customs and Immigration Service

I-9
Sample copy of the Employment Eligibility Verification form, including instructions for completing the I-9 (with a list of acceptable List A, B and C documents.)