ALIEN MANUAL REFERENCE SECTION

Many of the forms that must be completed for employees who are not US citizens are available from either the IRS, the Franchise Tax Board, other states websites, or this website.  In addition, the IRS website has publications available with additional information on taxes and payments to Aliens.

IRS Forms and Publications:

IRS publications and forms and instructions are available from the IRS website (www.irs.gov/prod/forms_pubs/index.html) in PDF format.  The IRS provides some publications on-line at their website. Forms and publications in hard copy can also be ordered at the IRS website.  Departments who normally hire aliens should have current versions of the following forms and publications on hand.

Franchise Tax Board Form:

California form 590 (Withholding Exemption Certificate) is available at the Franchise Tax Board website (http://www.ftb.ca.gov/forms/01_forms/01_590.pdf).

Provisional Tax Statement Worksheet:

The Provisional Tax Statement Worksheet (shown above) can be downloaded in Word 97 format by selecting here.

UC Form 590 - California State Tax-Withholding Statement:

Form 590 establishes California residency status for tax purposes. All individuals ultimately have a tax liability to the California State Franchise Tax Board. Nonresidents have taxes withheld up-front, at the time of award disbursement. Residents, on the other hand, do not have taxes withheld by the University of California and instead file tax payments directly with the State.

R&TC Section 18662 and the related regulations require withholding of income or franchise tax on payments of California source income made to nonresidents of this state. To get a withholding publication, call the Withhold at Source Unit at (916) 845-4900.

The underlying theory of residency is that you are a resident of the place where you have the closest connections. The term "resident" includes every individual who is in California for other than a temporary or transitory purpose and any individual domiciled in California who is absent for only a temporary or transitory purpose. NOTE: Residency for tax purposes is not related to residency for U.C. tuition purposes. You may be a California resident for tax purposes on the day of your arrival in California, even if you do not become a U.C. tuition-resident for a year or more after your date of arrival.

The following list includes some of the factors you can use to determine your residency status for tax purposes. Since your residency is usually the place where you have the closest ties, you should compare your ties to California with your ties elsewhere. In using these factors, remember it is the strength of your ties, not just the number of ties, that determines your residency or nonresidency: (1) amount of time you spend in California versus amounts of time you spend outside California; (2) location of your spouse and children; (3) location of your principal residence; (4) where you were issued your driver’s license; (5) where your vehicles are registered; (6) where you maintain your professional licenses; (7) where you are registered to vote; (8) location of the banks where you maintain accounts; (9) location of your doctors, dentists, accountants, and attorneys; (10) location of the church or temple, professional associations, or social clubs of which you are a member; (11) location of your real property and investments; (12) permanence of your work assignments; (13) location of your social ties. Caution: This is only a partial list of the factors to consider. You must consider all of the facts of your particular situation to determine your residency status.

In general, an individual who comes to California for a purpose which will extend over a long or indefinite period will be considered a resident. However, an individual who comes to perform a particular contract of short duration will be considered a nonresident.

For assistance in determining resident status, get FTB Publication 1031, "Guidelines for Determining Resident Status," or call the appropriate toll-free telephone number listed below:

From within the United States: 1-800-852-5711
From outside the United States: 1-916-845-6500
For hearing impaired with TDD: 1-800-822-6268

INSTRUCTIONS FOR COMPLETING THE FORM:

1. Fill in your 9-digit University ID number.

2. Write the name of the academic department with which you are affiliated.

3. Fill in your legal name and street address.

4. Write your Social Security Number (also known as Taxpayer ID number).

5. To the right of your Social Security Number, write your marital status.

6. You must now choose to fill in one of the two sections beneath the line "TO: THE REGENTS OF THE UNIVERSITY OF CALIFORNIA." The first section declares that you are a resident of California. The bottom section declares that you are a nonresident of California.

7. Check the box which corresponds to the portion of the form you are electing to sign (resident or nonresident). Directly beneath the box you select, please sign and date the certification. Your signature constitutes a declaration under penalties of perjury.

8. Please return the form by mail or in person to the Graduate Student Support Office, 1228 Murphy Hall, Los Angeles, CA 90095-1444, (310) 825-1025.

Out of State Withholding Forms

Refer to Chart in Section E2.4 for a link to most of the withholding forms for other states that may be needed by University Employees.  The Out of State Withholding Form (UPAY 830) is available from the UCOP website in PDF format at http://www.ucop.edu/ucophome/cao/paycoord/upay830.pdf. 

Initial GLACIER Information Form

The Initial GLACIER Information Form is available in PDF format.

Return to Payroll Home Page

Go to the Alien Manual Main Page