Tax

All foreign nationals who receive payments from Cornell University, other than travel reimbursement and honorarium, will be required to complete the online Foreign National Questionnaire 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 cu_fnis@cornell.edu.

Within 24 hours of sending your request, you will receive an e-mail message from Tax Compliance that includes the following:

• Link to the FNIS Web site
• User ID
• Password
• Instructions on form completion and documents required

Foreign National Information System (FNIS) Login

Paper Form and Instructions

• Foreign National Questionnaire

Submission Instructions

Mail, hand-deliver, or fax the completed form to the following address/fax number:

Tax Compliance
377 Pine Tree Rd.
Ithaca, NY 14850
Fax: (607) 255-3198

Include the following documents:

• Copies of both sides of the I-94 form "Arrival and Departure Record" (small, white card inside the passport)
• Copy of your Visa (from your passport)
• Form I-20 or DS-2019 (formerly IAP-66)

1. Last / Family Name: Enter your last name, your family name.
2. First Name: Enter your first name, not your family name.
3. Middle Name:  Enter your middle name.
4. U.S. Federal ID # (i.e. social security number): Enter the U.S. Social Security Number (SSN) issued by the U.S. Social Security Administration (SSA), not your ID number. Do not list numbers not assigned by the U.S. SSA (i.e., Canadian Social Insurance Number, etc.). All employees must have an SSN to work in the U.S. If you do not have an U.S.-issued SSN, enter your Individual Taxpayer Identification Number (ITIN) issued to you by the U.S. Internal Revenue Service (IRS).

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1. Address Line 1: Enter the house number, street name, and apartment number in which you reside in the U.S.
   
2. Address Line 2: Enter any information used to identify your apartment/house that is not listed in the above line (if applicable, if not - leave blank).
   
3. Address Line 3: Enter any information used to identify your apartment/house that is not listed in the above lines (if applicable, if not - leave blank).
   
4. City: Enter the city in which you reside in the U.S.
   
5. State: Enter the state in which you reside in the U.S.
   
6. Zip: Enter the zip code of the city in which you reside in the U.S.

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1. Address Line 1: Enter your non-U.S. house number, street name, and apartment number in which you reside.
2. Address Line 2: Enter any information used to identify your apartment/house that is not listed in the above line (if applicable, if not - leave blank).
3. City: Enter your non-U.S. city of residence.
4. Province: Enter your province of residence (non-U.S.)
5. Country: Enter your country of residence (non-U.S.)
6. Postal Code: Enter the postal code of the country in which you reside (non-U.S.)

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1. Country of Citizenship: Enter the country in which you hold citizenship.
   
2. Country that Issued Passport: Enter the country that issued your passport (may differ from your country of citizenship).
   
3. Passport #: Enter your passport number.
   
4. Visa # (not the control number that begins with a year): Enter your visa number, ensuring it is not the control number.

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1. Either circle one of the following selections:

• U.S. Immigrant / Permanent Resident
• J-1 Exchange Visitor
• F-1 Student
• H-1 Temporary Employee
• J-2 Spouse or Child of Exchange Visitor
  

2. Or enter your applicable U.S. immigration status in the "Other:" field.

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1. Either circle one of the following selections:

• 01 Student
• 02 Short-Term Scholar
• 05 Professor
• 12 Research Scholar

2. Or enter the correct information in the "Other:" field.
   

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1. Circle one of the following selections:

• 01 Studying in a Degree Program
• 02 Studying in a Non-Degree Program
• 03 Teaching
• 04 Lecturing
• 05 Observing
• 06 Consulting
• 07 Conducting Research
• 08 Training
• 09 Demonstrating Special Skills
• 10 Clinical Activities
• 11 Temporary Employment
• 12 Here with Spouse

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1. Based on the information on your I-94 form, enter the actual date your entered the U.S. in the mm/dd/yyyy format (e.g., 01/21/2007)
2. Based on the information listed on your I-20 or DS-2019 (formerly IAP-66), enter the start date of your immigration status or this primary activity in the mm/dd/yyyy format (e.g., 01/21/2007)
3. Based on the information listed on your I-20 or DS-2019 (formerly IAP-66), enter the projected end (finish) date of your immigration status or this primary activity in the mm/dd/yyyy format (e.g., 01/21/2007)
   

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1. Enter the title of the income earning position you hold at Cornell, if applicable.
   

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1. Either circle one of the following selections:

• Undergraduate
• Masters
• Doctoral

2. Or enter the information in the "Other:" field.
   

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1. "Is your spouse (husband/wife) in the U.S.?" Circle the correct answer:

• Yes
• No

2. "Number of children in the U.S.?" Enter the number of children in the U.S. with you if applicable.

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1. Does your country of tax residence (country where you last paid taxes) differ from the country in which you hold citizenship? If so, did your tax residency end? Circle the correct selection:

• Yes
• No

2. If "Yes" was selected, enter the date when the tax residency ended.

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Note: You must also list all F, J, M, or Q visas since 1/1/1985. If necessary, attach an additional form or paper to include the required entries.

1. Be sure to enter information in all of the listed columns:

• Date of Entry
• Date of Exit
• Visa Status (B-1, F-1, etc.)
• Primary Activity (tourist, student, etc.)
• Have you taken any treaty benefits? Yes or No

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1. By signing the form, you are certifying the information is true and correct. You are also agreeing to submit a new form to the Tax Compliance office as soon as there are changes to your current (at the time of signing) visa status. Changes include, but are not limited to the following: 

• You change from a J-1 visa to a B-1B visa
• You receive a "green card"

2. Changes to your visa status may also change your tax liability, for which you are held personally responsible.
3. By signing this document, you agree to the conditions listed in the certification statement located above the signature field.

• Signature:  sign your full name
• Date:  enter the current date
• Local Phone:  enter a local phone number where you can be contacted
• E-mail:  enter the e-mail address Cornell assigned you

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