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Instructions for Completing UW Form 1388

  • Form 1388 (printable .pdf file)

    1. Enter your U.S. social security number if you have one.

    2. Enter your name (last name first, same as shown exactly on your Social Security Card).

    3. Enter your country of citizenship.

    4. Enter your country of residency.

    5. Check the appropriate box.

    6. Check your current immigration status. If "other" is checked please specify your visa type.

    7. Must enter the date you first entered the U.S. on your current visa.

    8. Enter the date that your permission to stay in the U.S. expires.

    9. Enter the date that your work authorization expires.

    10. Check the appropriate box.

    11. If "Yes", you have been in the U.S. before this visit, please enter the dates (from month/day/year to month/day/year), place, and visa status.

      The balance of the form analyzes your situation to determine if you are a "resident alien". See IRS Publication 519 for more information.

    12. If you are either a permanent resident or a refugee seeking asylum, check the appropriate box and go directly to Summarize Results below. If no box was checked, go to Test 2.

    13. If you are on a J teacher/researcher visa annd have been in the U.S. for less than two calendar years out of the last six years, check the first box.

      If you are on a F or J student visa and have been in the U.S. for less than 5 calendar years in your student status, check the second box.

      If the third box is appropriate check the box. You must attach proof for the IRS.

      If any box was marked, you are a Non-Resident for tax purposes. Enter in Summarize results below. If no box was checked, go to Test 3.

    14. Enter the dates you were or plan to be present in the U.S. during the current year and the two prior years. Under the IRS test for tax residency, all of the days in the current year, 1/3 of the days in the prior year and 1/6 of the days in the year before are counted. If the sum of the those days equals or exceeds 183 days, go to Test 4. Otherwise go directly to Summarize Results below.

    15. If you have been or will be present in the U.S. for less than 183 days in the current year AND you pay taxes in your country of residence AND you have a closer connection to that country, check the YES box. Otherwise check the NO box.

    16. Summarize results.

    17. Sign and date the form.