FNIS Training. Angie Gwinn. Tax Compliance Supervisor

Transcription

1 FNIS Training Angie Gwinn Tax Compliance Supervisor

2 Session Objectives What is FNIS? Who must complete FNIS? Why must foreign nationals complete FNIS? What is the process for FNIS and I- 9 requirements? What information is needed for the on-line data entry? What tax forms does FNIS create? How can I assist in the FNIS and I-9 process?

3 What is FNIS? FNIS stands for: Foreign National Information System On-line database that allows Northwestern to properly monitor tax status for foreign nationals, treaty eligibility, FICA exemptions, and work eligibility expiration. FNIS replaced the paper AR2 and hand filled out forms Allows the individuals to complete FNIS from any computer Saves data entry for individuals. They only have to update their immigration information on return visits or extensions. Creates new tax treaty forms each year (they must be reapplied for each calendar year).

4 Tax Residency/ Substantial Presence Test (SPT) Immigrants to the U.S. can be taxed as non-resident aliens or resident aliens depending on their visa status and the time they have been in the U.S. The process for determining their tax status is called the Substantial Presence Test The SPT must be redone at the beginning of each calendar year and with any status change (immigration renewal, new immigration status) The FNIS system allows us to track these changes and run the required analysis on an individual's records electronically

5 Who must complete FNIS? Any foreign individual in any immigration status that is paid by Northwestern University Unpaid appointments DO NOT need FNIS or an I-9. Not needed for Permanent Residents Please call for EAD (employment authorization document) Most of the time they need to complete FNIS, but occasionally they do not.

6 When must FNIS be completed? New hire receiving payments from NU Immigration status change (extension of immigration type or change of immigration type) Six month gap in receiving payments from Northwestern

7 FNIS request form

8 FNIS and I-9 process , fax, or mail request for FNIS Does not have to be on FNIS request form as long as you provide the appropriate information. Evanston A-P Diana Malishkevich Q-Z Angela Gwinn Chicago Karl Spencer

9 Welcome

10 FNIS and I-9 process

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26 FNIS and I-9 process We receive notification that an individual has submitted their FNIS information (we also check the site multiple times a day). We will review the entry for errors, run an analysis on their record, and create the appropriate tax documents for them to sign. After their tax documents are ready, we will send the individual a second with a link to their forms

27 Second FNIS Dear Jane Doe, We have uploaded your IRS forms to the FNIS web site for you to print and review. Log in to the FNIS web site using your FNIS username and password at and then click the View and Print Forms link. To print your forms, you will need to click the print icon on the right side of the screen and not the print icon at the top. If you have difficulty printing, you can print the forms at the Payroll office. Please print and sign all of the forms created and return them to Payroll. You will also need to bring the signed print out of the data that you entered. You can print this out again by choosing Data Entry, then View Data, and then hit print. The Payroll office is located at 720 University Place on the Evanston Campus or 710 N Lake Shore Drive, room 850 on the Chicago Campus. When dropping off your forms, we will also need you to complete an I9 and Personal Data Form if you have not already done so in your department, and we will need to make copies of your passport, visa, I94, I20, I797, and DS2019 (some may not be applicable). If you have any questions or concerns, please contact Angie Gwinn at a-gwinn@northwestern.edu or (847) Thanks for your cooperation.

28 FNIS and I-9 process Once they receive the second from us, they can come to the payroll office and complete their I-9 and turn in their FNIS/ tax documents If they have trouble printing the forms, they can print them in the payroll office

29 Tax Forms created by FNIS Federal W-4 (everyone) DO NOT fill out this form in the department because there are restrictions for non-residents. W-8BEN (can have multiple versions of the form) Form 8233 Form W-9 (can have multiple versions of the form) Form W7 Summary of data entry

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31 General Non-Resident I-9 Completely fill out List A Section Verify passport is unexpired (copy extension page if applicable) List I-94 number under second Document# Expiration date from I-20/DS-2019/I-797 under second Expiration Date Must include copies of all relevant documents including; unexpired passport, visa, I-94, immigration document (I- 20/DS-2019/I-797 approval notice)

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38 Permanent Resident Card Enter A# from Permanent Residency Card Enter Expiration Date from Permanent Residency Card

39 Employment Authorization Card (EAD)/ Resident Alien Card Enter A# from Employment Authorization Card (EAD) or Resident Alien Card Enter expiration date (older cards do not have one)

40 Restricted Social Security Numbers CANNOT be used for I-9 purposes!! Restricted SSN are Social Security cards with anything besides the SSN & name printed on it.

41 Employment Eligibility Extension All employees will receive a notice by and mail when their employment eligibility will expire. They must log into FNIS and update their immigration information. They will have new tax forms created for them, which they will need to turn in along with a new I-9.

42 Employment Eligibility Extension H1-B H1-B extensions with I-797 receipt notices ONLY need to fill out a new I-9 and submit copies of their documentation Once an employee receives their I-797 approval notice they will complete FNIS and submit another I-9.

43 request for FNIS update Dear Jane Doe: Our records indicate that your eligibility to be employed in the United States will expire within the next four months. If your work eligibility has been extended, you must come to the Evanston Campus Payroll Office to certify your continuing work eligibility. You will need to complete INS Form I-9 and provide documentation showing that you are eligible to work in the US. You should receive a separate letter with more details. Federal law requires the University to terminate the employment of individuals who fail to re-certify their employment eligibility in a timely manner. Any payments which are to be made past the time that you are eligible for employment in the United States will be held at the Payroll Office and all direct deposits will be canceled. Please take this opportunity to log on to our Foreign National Information System website and update your visa information and personal history. This will make your payroll paperwork process faster and easier. Please do the following to assist us with this analysis: 1. Use the website address, password, and username given below to enter the site. If this is the first time you have entered the secured Foreign National Information System (FNIS) website, you will be asked to change your password. 2. Complete the questions in as much detail as possible. You can "save with errors" if you have answered in as much detail as possible. There are many useful Help buttons to assist you if you have any questions as you move through the web pages. 3. Before exiting the program, print a copy of the Immigration Status Data page that can be found by clicking on the View Data button on the Step 6: Confirmation page. The form can be found at - use the following information to gain access: User-Name: Password: xxxxxx If you have difficulty accessing this website, contact me at a-gwinn@northwestern.edu or at (847) for assistance. After you complete the information on the website, we will let you know when your forms are ready to be printed and signed. We are located at 720 University Place on the Evanston Campus. Please bring your passport, visa, I-94, and any other applicable documents such as I-20, DS2019, I-797, or H-1B visa extension application fee receipt to the us for our review. Thank you for your cooperation.

44 Letter sent in mail

45 Final Notes Once we have a completed I-9 and the FNIS forms, we will remove the FNIS and I-9 pull. Delays in completing the I-9 and FNIS paperwork can result in individuals being taxed incorrectly.

46 Contact Information Diana Malishkevich, A-P Angela Gwinn, Q-Z Karl Spencer, Chicago

47 Questions??