ALIEN MANUAL REFERENCE SECTION

Alien: This is an individual living in or visiting the United States who is not a citizen of the U.S.

Asylee: A person who has been granted asylum in the United States. This individual applied for this status while in the U.S.

Calendar Year: A method of counting presence in the United States for tax purposes. A person is considered in the US a calendar year if present at any time between January 1:December 31.

Compensation: A payment in exchange for services rendered.

FICA Tax: This is a tax imposed by the United States. It is a combination of a retirement pension and medical. These are called OASDI and Medicare. The rates for 1996 are 6.2% for OASDI and 1.45% for Medicare.

Foreign Source Income:- Income from outside the United States. This type of income is not taxable to nonresidents of the US.

Form DS-2019: It is the application for the J-1 visa designation. It describes the purposes and length of stay of the visiting alien.

Form I-20: This is the certificate for eligibility for an F-1 student. This forms tracks the individuals education experience while in the United States and is completed by the educational sponsor of the student.

Form I-94: This is the arrival/departure card of a visiting individual. It shows the length of permission to stay.

Form 1001: This is a form in which fellowship/scholarship payments made to students may be exempted from federal withholding.

Form 1042s: This is the document used to report foreign source income.

Form 1042NR: This is the tax return filed by a nonresident alien.

Form 8233:This is the form used to request exemption from federal withholding due to a tax treaty. It is used by visitors accepting payment for independent personal services and/or employment.

Honorarium:This is an award granted in recognition of a special service or distinguished achievement.

Immigration and Naturalization Service (INS): This is the governmental agency which is authorized to control and enforce immigration rules and regulations. They grant permission to entry and the border and process changes in status.

Immigrant: Someone who has intent to reside in the United States permanently.

ITIN:This is a tax payer identification number issued to nonresident individuals unable to obtain a social security number. Effective for tax year 1996, all nonresident must file tax returns with an identification number per IRS.

Internal Revenue Service (IRS): This is the governmental agency which has authority to enforce tax rules and regulations.

Multiple Entry Visa: Permission to enter the United States using the same visa for the number of times designated on the visa.

Multiple Indefinite Visa: Permission to present oneself indefinitely at the border for reentry on the same status. Laws have currently limited this to a 10 year period.

Nonresident Alien: This is the tax status given to a visiting alien who is not a U.S. citizen or a U.S. permanent resident, or some one who has not obtained residency for tax purposes due to the Substantial Presence Test. These individuals are only taxed on their U.S. source income and are required to file a tax return each year for income that they receive.

Non-immigrant: An alien who comes to the U.S. temporary for the purpose of study, business, or tourism and has an intent to return to their home country. The duration of stay will be indicated on their I-94.

Original Date of Entry in the U.S.: The first date that the individual arrived in the U.S. for the primary purpose of the visit.

Out of Status: A non-immigrant who entered the U.S. with a legal status but has violated the terms of admission. This could be an overstay, accepting a position when no work authorization has been granted, not working for the sponsor of the visa, etc.

Permanent Resident Alien: A individual who has been granted legal permanent residence in the U.S. They are referred to as Immigrants. Generally, these are the only aliens that are allowed to apply for naturalization.

Resident Alien: An individual who is a resident for tax purposes due to the Substantial Presence Test calculation.

Social Security Tax : See FICA.

Substantial Presence Test: A test to determine residency for tax purposes It involves counting the days of presence in the current year and 1st and 2nd preceding years.

Status: This is the terms of the individual entry into the United States. It is granted by an INS official at the time of entry. Information is generally noted on the I-94.

Temporary Resident: An individual in the process of legalization or amnesty. These individuals usually become permanent residents.

U.S. Source Income: Income paid from sources in the United States. This type of income is taxable to nonresidents.

Visa: Permission to present oneself at a U.S. border to ask for entry. The decision to let a foreign visitor entered is made by the immigration officer at the point of entry.

Visa Type: The type of category that an alien is granted upon entering the U.S. This is also referred to as the "status" of the visitor.

Undocumented Alien: A person who enters the United States illegally. This individual may not be employed or accept any payment.

United States Citizen: This is the designation given to individual born in the United States or born to U.S. citizens. Individuals may also gain this status through the naturalization process.

Work: Any act or service provided by an employee to an employer.

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