RF: Non Citizen SIT and Tax Data

Description

Purpose

This provides1042-S information to submit to the IRS for each nonresident alien (NRA) fellow and for each NRA employee who claims income tax treaty exemption.

At the end of each calendar year, central office gathers 1042-S information to submit to the IRS for each nonresident alien (NRA) fellow and for each NRA employee who claims income tax treaty exemption. Individual 1042-S information is mailed to each taxpayer.

Operating locations are responsible for inputting and maintaining 1042-S information in Oracle. If data is missing or inaccurate, tax statements will be missing or inaccurate. Correcting tax statements after they have been created and distributed is both an administrative burden for operating locations and central office and an inconvenience to the person receiving the tax statement from the Research Foundation (RF). Operating locations should have a procedure in place for monitoring and reviewing input into Oracle so that accurate data is maintained throughout the year.

The Research Foundation (RF) uses the Accounts Payable (AP) customized report RFCUST: 1042 Payments Report to monitor miscellaneous income payments to AP suppliers coded for 1042-S reporting. The customized report RF Non US Citizen SIT and Tax Data was developed to monitor and ensure that required Special Information Type (SIT) information is in People File for employees and fellows. SIT information is used to produce IRS 1042-S forms for employees and fellows and identifies those records that require IRS 1042-S forms.

Frequency

Run at the end of each calendar year.

Setting Report Parameters

The following table describes the required and optional parameters to use to run the report:


Parameter	Description
Required Parameters
Parent Organization		Enter your operating location organization (e.g., 010 University Center at Albany)
Calendar Year		Enter the four-digit tax year you need to monitor. For example: 2006
Optional Parameter
Treaty Benefits Allowed		Enter Y, N, Empty, or All Y will list only records coded Y in the SIT Treaty Benefits Allowed field. N will list only records coded N in the SIT Treaty Benefits Allowed field. Empty will list records with no data in SIT Treaty Benefits Allowed field. All will list all Non US Citizen records.

Understanding the Output

This report displays information that has been input into the Assignment and Special Info areas of the People form for each employee and fellow who is not a U.S. citizen. The report is divided into three parts:

(1) Assignment information, including data input in the Tax Information area.

(2) SIT information from the Non-Citizen Residency form.

3) SIT information from the Non-Citizen Reporting Info form.

SIT windows are accessed from the Special Information area. Each non-citizen employee and fellow is identified by information input into the Nationality field of the Personal Information alternate region in the People form.

The RF Non US Citizen SIT and Tax Data report is sorted by location, nationality, treaty benefits allowed, and person's name. Each person's information is displayed on one page when run as a PDF file. Each of the three parts of the report is grouped together horizontally.

The table that follows describe the report output:


Column Heading	Description of Column
Assignment Number	Identifying number generated by the system when the Assignment form is saved
Assignment Group	Assignment group input into the People-Group Flexfield.
Organization	Specific location and specific department at the location to which the person is assigned input into the Assignment form.
Federal Exempt	Tax exemption FIT box checked (Y) or not checked (N) in the Federal Tax form.
Federal Filing Code	W4 information, federal filing status, input into the Federal Tax Rules form. 01 - Single 02 - Married
Federal Allowances	W4 information, number of exemption allowances, input into the Federal Tax Rules form.
Federal Add'l Tax	W4 information, additional tax to be withheld, input into the Federal Tax Rules form.
State Exempt	Tax exemption SIT box checked (Y) or not checked (N) in the State Tax Rules form.
State Filing Code	Filing status, taken from the person's state withholding certificate (NYS Form IT-2104), input into the W4 information region of the State Tax Rules form.
Sate Allowances	Number of exemption allowances, taken from the person's state withholding certificate (NYS Form IT-2104), input into the W4 information region of the State Tax Rules form.
State Add'l Tax	Additional tax to be withheld, taken from the person's state withholding certificate (NYS Form IT-2104), input into the W4 information region of the State Tax Rules form.
Residency SIT Column Headings
Start Date	Start date of the Non-Citizen Residency Info SIT information, taken from the Details region of the Special Information form.
End Date	End date of the Non-Citizen Residency Info SIT information, taken from the Details region of the Special Information form.
Visa type	Type of visa (e.g., J-1), selected from the List of Values (LOV) and input into the Non-Citizen Residency Info SIT.
R.A. for Tax - Meets SPT	Substantial Presence Test (SPT) determination - Resident Alien for tax purposes. Y - Meets SPT N - Does not meet SPT
Country Residence	Country of tax residence, selected from the LOV and input into the Non-Citizen Residency Info SIT.
Country Citizen	Country of citizenship, selected from the LOV and input into the Non-Citizen Residency Info SIT.
Reporting SIT Column Headings
Start Date	Start date of the Non-Citizen Reporting SIT information, taken from the Details region of the Special Information form.
End Date	End date of the Non-Citizen Reporting SIT information, taken from the Details region of the Special Information form.
Income Code	Numeric representation of income, selected from the LOV and input into the Non-Citizen Reporting SIT from the List of Values.
Treaty Benefits Allowed	Treaty benefit information [allowed (Y) or not allowed (N)] input into the Non-Citizen Reporting SIT. Treaty benefits are allowed when proof of exemption forms are complete, valid, signed, dated and on file at the operating location.
Date Treaty Ben. Starts	Start date of treaty benefit as input into the Non-Citizen Reporting SIT. The final start date is when proof of exemption forms are complete, valid, signed and dated.
Date Treaty Ben. Ends	End date of treaty benefit as input into the Non-Citizen Reporting SIT. For treaties with a calendar year limit, enter 31-DEC-XX, where xx is the current calendar year. For treaties with no calendar year limit, enter the end date specified for that treaty based on the person's U.S. arrival date.
Max Treaty Benefit Amount	Maximum income tax treaty benefit amount as input into the Non-Citizen Reporting SIT.
Country of Tax Residence	Country of residence for tax purposes.
Exemption Code	Treaty exemption information, selected from the List of Values and input into the Non-Citizen Reporting SIT.
Tax Rate	Tax Rate
Calendar Year	Calendar year information, selected from the List of Values and input into the Non-Citizen Reporting SIT.

Helpful Tips

For complete details on running Oracle reports, refer to the Run a Report help topic.
The report is available in PDF and ASCII (TEXT) format. PDF is a formatted, printable version. ASCII can be easily pulled into a spreadsheet or word processor.

Effective Date: 3/27/2008 1:48:38 PM