Foreign National Information Form (FNIF)
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The Foreign National Information Form should be completed before you receive any form of payment.
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Special Note for Visitors on J Visas
Visitors on J Visas not sponsored by Middle Tennessee State University (MTSU) MUST obtain written permission from the International Office of their sponsoring institution PRIOR TO receiving honoraria or service payments (including employee compensation) from MTSU.
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Special Note for Visitors on TN, H-1B or O Visas
Visitors on TN, H-1B or O Visas not sponsored by MTSU may NOT receive honoraria or service payments (including employee compensation) from MTSU.
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**A copy of your I-94 "Arrival and Departure Record", (a small white card inside your passport), a copy of your U.S. Visa from your passport, and a copy ofy our I-20, DS2019, IAP66 or I-797 (immigration documents), if applicable, must be attached to this form. This form must be returned before any check can be issued by Accounting Services and must be completed by anyone receiving tuition remission/scholarship.*
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Upload I-94 "Arrival and Departure Record"
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Upload Passport biographical data page
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Upload U.S. Visa from Your Passport
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I-20, DS2019, IAP66, or I-797
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Section A - General Information
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Section B - Residence Status for Tax Purposes
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Check the appropriate box below to indicate your residence status for tax purposes only.
If you do not know your tax residency, please leave blank. Payroll Services will determine your status upon review of this form.
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Section C - Passport and Visa Information
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Section D - Visa Immigration Activity (Substantial Presence Test)
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Section E - Tax Treaty Exemption Information - IRS Forms 8233 and W-8BEN
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**You must have a Social Security Number or Individual Identification Number to apply for a tax treaty benefit.**
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Payments to nonresident aliens for services performed or benefits received within the U.S. may be subject to a maximum withholding tax rate of 30%. If you are a nonresident alien and believe that you may qualify for a tax treaty exemption, additional forms (IRS Form 8233 or IRS Form W-8BEN) must be submitted with this completed "Foreign National Information Form". IRS Forms 8233 and W-8BEN may be downloaded from the IRS website http://www.irs.gov/formspubs/index.html.
IRS Form 8233 is used by nonresident aliens to claim exemption from withholding on compensation for independent Personal Services and some Dependent Personal Services. The exemption must be based on a tax treaty to which the U.S. is a party. Part I of the form must be filled out completely. Accounting Services will determine if the payee is eligible for the exemption per IRS regulations and University administrative procedures. Accounting Services will complete Part II of the form and apply for the exemption. A new Form 8233 must be submitted for each calendar year with the "Foreign National Information Form" (FNIF) annual update.
IRS Form W-8BEN is used by nonresident aliens to claim exemption from withholding on other types of income (e.g., royalties, grants, scholarships, fellowships). Contact Accounting Services to determine if the Form W-8BEN is appropriate for the income being paid. The exemption must be based on a tax treaty to which the U.S. is a party. The form must be filled out completely. Accounting Services will determine if the payee is eligible for the exemption per IRS regulations and University administrative procedures.
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Certification
I certify that all of the above information provided is true and correct. I understand that if my "Passport and Visa Information" or "Resident Status for Tax Purposes" changes, I must submit a new "Foreign National Information Form" reflecting the changes to Accounting Services, CAB 106.
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