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Forms and instructions provided here pertain to payments to foreign nationals. If you have questions about these items, contact Tax Compliance.

Beginning July 1, 2009, all foreign nationals who receive payments from Cornell University, other than travel reimbursement and honorarium, are required to complete the online Foreign National Questionnaire (FNQ) through the Foreign National Information System (FNIS). The information provided through FNIS will be used to evaluate the foreign national's U.S. tax status, i.e. eligibility for exemption from income or FICA taxes, etc. To gain access to FNIS, you must obtain a user name and password by sending an e-mail message - with "Request for user name and password" in the subject line - to