Foreign Tax Definitions
- B and VW Attestation Form
- This form asks for details about any past honoraria payments that a B1, B2, VWB or VWT visitor has received in the prior 6 months. It must be completed and signed by each individual in B1 or VWB status who wishes to receive an honorarium payment from UNM.
- Form DS-2019, Certificate of Eligibility for Exchange Visitor (J-1) Status:
- U. S. Information Agency form which at UNM is sent by Global Education Office (GEO) on behalf of the University to a prospective J-1 exchange visitor. Form DS-2019 allows the individual to apply for a J-1 visa at a U.S. consulate or embassy.
- Form I-94 Arrival/Departure Record:
- Two-part document completed at the port of entry for processing by USCIS (see definition below). At the port of entry USCIS retains the Arrival Record portion of the document, completes the Departure Record portion with arrival date, visa type, and expiration date (noted on the form as "Admitted until ________"). The Departure Record may be stapled into the passport or may be left loose. When the individual departs the U.S., USCIS retains the Departure Record. Thus, for documentation purposes, Form I-94 must be copied when the individual is in the U.S. Also note that USCIS frequently stamps Form I-94 with red ink and uses blue ink to make manual entries in nearly illegible handwriting such that care should be taken when copying the form to ensure readability. Form I-94 is currently white in color.
- Former I-94W Visa Waiver Arrival/Departure Record:
- The I-94W form has been superceded by USCIS. The oval Homeland Security stamp for visa waiver countries is now being stamped directly on the foreign visitor's Passport. Also note that USCIS frequently stamps an oval Homeland Security stamp with red and blue ink and uses blue ink to make manual entries in their Passport in nearly illegible handwriting such that care should be taken when copying the form to ensure readability. (See "Visa Waiver Countries" below.)
- Individual Tax Identification Number (ITIN or TIN):
- A number assigned for tax reporting purposes by the Internal Revenue Service that is unique to each individual. Individuals who are not eligible to get a SSN and have a tax filing requirement must apply for an ITIN. An individual is not authorized to work in the U.S. if s/he has an ITIN. An individual desiring to claim tax treaty benefits must have an ITIN or an SSN.
- Internal Revenue Service (IRS):
- Federal agency charged with enforcing laws and regulations which: (1) determine whether or not income tax must be withheld from payments, including payments to third parties on a visitor's behalf, and (2) require that all payees receiving compensatory and other taxable payments must obtain a tax identification number.
- Passport Identification Pages:
- All passports, either in the front or back, have identification pages, usually facing each other, which contain at a minimum, (1) holder's picture, (2) holder's signature, (3) country of issue, (4) holder's permanent address at time of issuance, (5) date of issuance, (6) date of expiration. Some passports have all this information on the same page as the holder's picture.
- Port of entry:
- The location where an individual enters the U.S. and is processed by USCIS.
- Responsible Officer:
- Designated official at an institution who is familiar with the J-1 Exchange Visitor Program regulations; ensures that the exchange visitor obtains sufficient advice and assistance to facilitate the successful completion of his or her program; and acts as custodian for the control, issuance and distribution of Forms DS-2019. UNM's Responsible Officer works in UNM's Global Education Office (GEO.)
- Social Security Number (SSN):
- A number assigned by the U.S. Social Security Administration that is unique to each individual. An individual is authorized to work in the U.S. if s/he has a SSN. Please note: a foreign national may have a social security number, but this does not make them a US citizen or legal permanent resident.
- Sponsorship:
- Visa classes which are or may be work authorized involve the concept of formal institutional sponsorship for USCIS purposes.Documents which authorize an individual to apply for a visa establish the basis on which that individual may receive payment from sources within the U.S. Most common visas that UNM sponsors are: F, J and H1-B.
- United States Citizenship and Immigration Services (USCIS), formerly Immigration and Naturalization Service(INS):
- Federal agency charged with enforcing laws and regulations which determine the kinds of payments (compensation, reimbursement, etc.) which may legally be made based on an individual's immigration status.
- Visa
- Document issued by U.S. consulate or embassy granting entry into the U.S. The visa will have a photograph of the holder and will generally be permanently attached in the passport or will be a separate lamenated card. Certain classes of visas allow the holder to work in the U.S. under conditions specified by the United States Citizenship and Immigration Services. Other classes of visas are for pleasure or tourism only and do not permit the holder to work in the U.S. Note that, while a visa permits entry into the U.S., the Oval Homeland Security stamp/ Arrival/Departure Record is determinative of immigration status.
- Visa Waiver Countries:
- Visitors from the countries listed below may enter the U.S. for business or pleasure purposes for up to 90 days without a US visa. Persons on visa waiver may not accept unauthorized employment or attend school. Once in the U.S. on a visa waiver, they may not change status while in the US. Visa Waiver countries as of June 13, 2013 are:
Andorra | Hungary | New Zealand |
Australia | Iceland | Norway |
Austria | Ireland | Portugal |
Belgium | Italy | San Marino |
Brunei | Japan | Singapore |
Czech Republic | Latvia | Slovakia |
Denmark | Liechtenstein | Slovenia |
Estonia | Lithuania | South Korea |
Finland | Luxembourg | Spain |
France | Malta | Sweden |
Germany | Monaco | Switzerland |
Greece | the Netherlands | Taiwan (see note below) |
United Kingdom |
In addition, Canadians may enter the US without a Visa. They are Visa Exempt. For more information on VisaWaiver program, see the US Department of State website at http://www.travel.state.gov/visa/temp/without/without_1990.html#countries
- Note Taiwan: With respect to all references to “country” or “countries” on this page, it should be noted that the Taiwan Relations Act of 1979, Pub. L. No. 96-8, Section 4(b)(1), provides that “[w]whenever the laws of the United States refer or relate to foreign countries, nations, states, governments, or similar entities, such terms shall include and such laws shall apply with respect to Taiwan.” 22 U.S.C. § 3303(b)(1). Accordingly, all references to “country” or “countries” in the Visa Waiver Program authorizing legislation, Section 217 of the Immigration and Nationality Act, 8 U.S.C. 1187, are read to include Taiwan. This is consistent with the United States’ one-China policy, under which the United States has maintained unofficial relations with Taiwan since 1979.
Email: tax@unm.edu