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<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>November 20, 2006<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>TO: All Departments<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>FR: Payroll Office<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>RE: Regulations for
Non-Resident Alien Employees for Federal Tax Purposes<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>----------------------------------------------------------------------------------------------------------------------<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>This is a reminder that ALL non-citizens (except for
Permanent Residents-PR) must complete a new Certificate of Foreign Status for
Federal Tax Withholding (UC W-8BEN) for the calendar year 2007. <b><span
style='font-weight:bold'>A report listing the individuals affected by this
e-mail has been sent to each department. Please forward the completed original
form to the Payroll Office for review no later than December 8, 2006.</span></b>
The form, instructions, and frequently asked questions, can be viewed and
printed from this web address:<o:p></o:p></span></font></p>
<p class=MsoNormal><u><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><a href="http://www.ucop.edu/ucophome/cao/paycoord/w8ben.pdf"
title="blocked::http://www.ucop.edu/ucophome/cao/paycoord/w8ben.pdf">http://www.ucop.edu/ucophome/cao/paycoord/w8ben.pdf</a>.<o:p></o:p></span></font></u></p>
<p class=MsoNormal><u><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p><span style='text-decoration:none'> </span></o:p></span></font></u></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>In addition to form UC W-8BEN, employees who are exempt from
Federal tax withholding under a tax treaty must also complete a new Form 8233
and the applicable tax treaty statement. Form 8233 can be viewed and printed
from this web address: <u><a
href="http://www.ucop.edu/ucophome/cao/paycoord/ttform8233.pdf"
title="blocked::http://www.ucop.edu/ucophome/cao/paycoord/ttform8233.pdf">http://www.ucop.edu/ucophome/cao/paycoord/ttform8233.pdf</a>.
</u> The tax treaty statements are also available at: <u><a
href="http://www.ucop.edu/ucophome/cao/paycoord/taxstate.html"
title="blocked::http://www.ucop.edu/ucophome/cao/paycoord/taxstate.html">http://www.ucop.edu/ucophome/cao/paycoord/taxstate.html</a>.<o:p></o:p></u></span></font></p>
<p class=MsoNormal><u><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p><span style='text-decoration:none'> </span></o:p></span></font></u></p>
<p class=MsoBodyText><font size=2 face=Arial><span style='font-size:10.0pt'>In
order for the Federal tax exemption to be granted on a timely basis for checks
issued on January 1, 2007, all forms must be received in the Payroll Office no
later than December 8, 2006. Once it has been determined that the tax exemption
has been granted for the New Year, the Payroll Office will enter the tax
exemption on-line. The department will receive a Post Authorization
Notification (PAN).<o:p></o:p></span></font></p>
<p class=MsoBodyText><font size=2 face=Arial><span style='font-size:10.0pt'><o:p> </o:p></span></font></p>
<p class=MsoBodyText><font size=2 face=Arial><span style='font-size:10.0pt'>Those
employees who are currently exempt from federal tax withholding under a tax
treaty for year 2006 and who do not submit new forms for year 2007, will be
taxed at a single allowance with one exemption (S-1) starting with the January
1, 2007 pay check. <o:p></o:p></span></font></p>
<p class=MsoBodyText><font size=2 face=Arial><span style='font-size:10.0pt'><o:p> </o:p></span></font></p>
<p class=MsoBodyText><font size=2 face=Arial><span style='font-size:10.0pt'>Non-citizens
who meet the “substantial presence test” may complete a new form UC
W-4/DE4 as a “resident alien for tax purposes” if they wish to
change the number of allowances being claimed presently. Additional
information about Non-Resident Alien taxation can be found at the Payroll web
site: <u><a href="http://www.accounting.ucr.edu/alien.htm"
title="http://www.accounting.ucr.edu/alien.htm">http://www.accounting.ucr.edu/alien.htm</a>.<o:p></o:p></u></span></font></p>
<p class=MsoBodyText><u><font size=2 face=Arial><span style='font-size:10.0pt'><o:p><span
style='text-decoration:none'> </span></o:p></span></font></u></p>
<p class=MsoBodyText><font size=2 face=Arial><span style='font-size:10.0pt'>If
you have questions regarding taxation of non-resident aliens, please contact <st1:PersonName
w:st="on">Elena Mateos </st1:PersonName>in the Payroll Office at extension
2-1958.<o:p></o:p></span></font></p>
<p class=MsoBodyText><font size=2 face=Arial><span style='font-size:10.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>*******************************</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Gabe Nwandu - MBA, CPA.</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Director - Payroll, Travel and Disbursements</span></font><o:p></o:p></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceType w:st="on"><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>University</span></font></st1:PlaceType><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'> of <st1:PlaceName
w:st="on">California</st1:PlaceName></span></font></st1:place><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>, Accounting
Department</span></font><o:p></o:p></p>
<p class=MsoNormal><st1:City w:st="on"><st1:place w:st="on"><font size=2
face=Arial><span style='font-size:10.0pt;font-family:Arial'>Riverside</span></font></st1:place></st1:City><font
size=2 face=Arial><span style='font-size:10.0pt;font-family:Arial'>, CA. 92521</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Tel: 951.827.1956; Fax: 951.827.3314</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>E-mail: <a href="mailto:gabe@ucr.edu">gabe@ucr.edu</a>;
Internet: <a href="http://accounting.ucr.edu">http://accounting.ucr.edu</a>. </span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
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