FNIS (Foreign National Information System) HELP for Suppliers/Visitors wishing to apply for Tax Treaty

This information is provided to help you complete the FNIS questionnaire as a supplier/visitor. [For help as an employee or student visit FNIS Help for Employees and Students]. It is presented in the same order as the questions asked within the questionnaire. Please note that as a supplier/visitor, MOST FIELDS WILL NOT BE REQUIRED.

Disregard the statement "Required field are in Bold". Only the fields listed below are required. They are in the order in which they are presented on the FNIS site.  If you have questions on a field of entry, click on the “?” for an explanation.  After completing each step, click on “Save & Continue”.  Do not be concerned if you have error messages when you save your data.

Step 1: Basic Information

  • Full Name

*      Identification (reminder, this is a secure site)

  • Social security Number (SSN) or Individual Tax Identification Number (ITIN); if you have either number you are required to provide it to IU for tax purposes. If you do not have an ITIN you may apply. The process of applying for an ITIN is explained on the University Tax Services website.

 

  • If you do not have a US issued SSN or ITIN, have you applied for one? Yes/No, I have SSN or ITIN. Please check a box.

 

  • Institution-Assigned ID Number: You will enter your IUID number here, if applicable. If you do NOT have an IUID number, please enter your supplier number assigned to you by Indiana University.

 

  • Financial/Accounts Payable System:  You should enter the vendor number assigned to you by Indiana University. If you have not yet received this number you should contact your department/school contact.

 

  • Foreign Taxpayer ID: This is not required, but if you have one, please enter it here.

 

 

  • Institution Information.
  • Department at Institution

 

  • Occupation at Institution, for example: lecturer, speaker, presenter

 

  • Click on “Save & Continue”

 

Step 2: Individual Information

  • Date of Birth

 

  • Telephone

 

  • Email Address
  • Date First Ever Entered USA
  • Click on “Save & Continue”

 

Step 3:  Address Information

  • USA Local Address, if you have one.  You may use your IU Department address.
  • Foreign Residence Address, if you have a business address use it.

 

  • Click on “Save & Continue”

 

Step 4: Additional Information

  • Country of Passport/Citizenship
  • Passport Number
  • Passport Expiration Date
  • Must answer the question “Are you also a U.S. citizen?”
  • Country of Tax Residence (last country in which you lived and paid income taxes)
  • Self-Employment: If you are receiving honorarium, compensation for services.
    • Other Information:
  • Have you proven closer connection?
  • Have you submitted application for LPR?
  • Do you wish to claim tax treaty benefits?
  • You can find more information regarding tax treaties on our website.

 

  • Click on “Save & Continue”

 

Step 5: Visa/Immigration Status History

The information provided in this section is most important as it will determine whether you are a resident or a nonresident for tax purposes while you are at IU. It will determine if you qualify for tax treaty benefits or not.

 

  • Click on “Add New Record”.
  • Begin with your current visit status.
  • Immigration Status: Use the drop down. Examples B-1, VWB, J-1, etc. Note; if you are using ESTA, enter VWB or VWT.
  • J Subcategory: only if you are here as a J-1 visitor.
  • Primary Purpose of Visit:  Use drop down. Examples, Lecturer, Business activities, etc.
  • Tax residence Country before entering the US: refer to the help button.
  • First Day in US in this Status:  Your date of arrival in US under this status, usually your I-94 entry date.
  • Last Day in US in this Status:  The date your visit under this status will end.
  • Click on “Save & Continue”.
  • Add additional visits by clicking “Add new record”.

EXAMPLES:

Begin with your most recent (current visit) visa/immigration information. For example, if you arrived from your home in China on June 30, 2017 under a B-1 visa.  Your primary purpose of visit is to be a guest lecturer at the School of Music.  You intend to provide lectures for five days at the university.  You will receive a $1,000 honorarium. After you are done lecturing, you will go to another US university and intend to leave the US on August 1, 2017.  You would enter the following:

  • Immigration Status:  B-1.
  • J Subcategory:  will default to “not applicable”.
  • Primary purpose:  Lecturing.
  • Tax residence country before entering US:  China.
  • First Day in US in this Status:  June 30, 2017.
  • Last Day in US in this Status:   August 1, 2017.
  • Honorarium:  Activity to receive honorarium last more than 9 days?
  • No.
  • Answer other two questions.

 

If your next most recent visit was as a tourist, as a WT, and you arrived on July 4, 2014 and left on July 23, 2014, you would chose under Immigration Status; VWT and chose your primary purpose from the drop down box (probably “Tourism”). For “First Day in U.S. in this Status” you would put 04/07/2014 and 23/07/2014 for the “Last

Day in U.S. in this Status”.

 

If prior to this, you were a student obtaining your Master’s degree on an F-1 visa with an I-20 beginning August 1, 2011 and your last day in the U.S. as a student under this F-1 was May 31, 2013, then you would select F-1 Student as your “Immigration Status”, Primary Purpose, “Studying in a Degree Program”; “First Day in U.S. in this Status” 01/08/2011 and “Last Day in U.S. in this Status” 31/05/2013.

 

If prior to your masters you spent time in the U.S. studying for your undergraduate degree, you would list this information under a separate immigration status.

 

  • Click on “Save & Continue”

 

 

 

Step 6: Administrator Confirmation:

  • Click on View Data.
  • Click on Print Data button.
  • Scroll to bottom of page and click on “To return to the Administrator Confirmation Page, click here.
  • Do not click “finish” until you have completed all sections and reviewed your data. You may save your information and return to complete the questionnaire at a later date.
  • Confirmation: After review and printing your information, please click on the “The foreign national has approved this information and sent it for review.”

Information Received page will appear.  When you click on “Please click here” an email will be generated addressed to taxpayer@iu.edu.

  • You will receive an email from University Tax Services with a determination of eligibility. If eligible, a Form 8233 and/or W-8BEN will be emailed through FNIS for you to sign, along with a letter of certification.
  • Return your signed and dated forms to your Indiana University department contact as soon as possible.

For further help contact IU Taxpayer.