Verification of Identity and Employment Eligibility; Social Security and IRS Individual Taxpayer Identification Numbers, and Payment Processing Procedures
EVERYONE RECEIVING SOME FORM OF GRADUATE SCHOOL FINANCIAL AID DURING THE CURRENT ACADEMIC YEAR SHOULD BE FAMILIAR WITH THIS INFORMATION!
If you are a U.S. citizen, you may be required to complete certain forms before we can process your appointment. It is up to you to determine what forms you may need to file. If you are not a U.S. citizen, you will be required to contact the University's Tax Department, and may be required to complete additional tax forms. Regardless of your citizenship status, the information provided in this memo will assist you.
HINTS:
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All new students with Graduate School Assistantship awards will be required to file tax forms as described below. Among those new students receiving non-service Fellowship awards, only non-U.S. citizens will be required to complete tax forms.
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Most U.S. citizens with continuing appointments will not be required to file new tax forms -- but some will. It is up to you to determine what forms you may need to file. All non-U.S. students with continuing appointments must contact the University's Tax Department to determine what forms you may need to file.
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If you have any questions about the following information, please feel free to contact the Assistant Director for Financial Aid at (202) 687-7753.
HINT: The following individuals DO NOT need to complete a Form I-9: (a) Those students who were employed by the University during Spring or Summer of the current calendar year; (b) those who have been awarded only a tuition scholarship, with no stipend; (c) those who have been awarded a non-service Fellowship award.
Federal law requires the University to verify the identity and employment eligibility of all individuals whose stipend represents compensation for services. This includes everyone appointed as a Graduate School Teaching Assistant, Teaching Associate, Research Assistant, or Graduate Assistant. All recipients of assistantship stipends who have not been employed previously by Georgetown University during the current calendar year must complete Section 1 of Form I-9. This includes students who held appointments during thje previous Fall semester, but were not on appointment during the Spring semester or Summer term of the current calendar year. (Those who were employed by the University during Spring or Summer of the current calendar year should not complete a new Form I-9.) Form I-9 can be downloaded to your printer from the Human Resources website, or copies can be obtained at the Graduate School's offices, 302 Intercultural Center (ICC).
Those who must complete Form I-9 should complete only Section 1; do not write anything in Section 2. Note that you must provide a local address in the Washington area. After completing Section 1, bring the form in person, with the required original documentation (see below), to the Office of Student Financial Services, G-19 Healy Hall, or to your department where a staff member will complete Section 2. You must bring these materials yourself: you cannot ask a friend to bring them in for you.
Three lists of acceptable documentation are printed on the reverse of Form I-9. Please review these lists carefully. Federal law requires that you provide either (1) one original document from "List A" OR (2) a total of two original documents, one from "List B" AND one from "List C." Federal law also requires that you present original documents; photocopies of documents cannot be accepted.
Finally, please note that Federal law requires that you complete the Form I-9 within three business days of the beginning of your employment. Since Fall semester appointments begin September 1, if you are scheduled to receive an assistantship stipend during Fall semester, you must complete Section 1 and present the required documentation to the Office of Student Financial Services no later than Tuesday, September 6, 2005 . Failure to do so may jeopardize your Fall semester appointment.
All assistantship recipients are paid a stipend through the University's payroll system and must therefore have a valid U.S. Social Security number. Please note that student identification numbers assigned by Georgetown University are not valid for this purpose. Individuals who do not have a U.S. Social Security number must apply for one through any Social Security Administration office; international students must apply after their entrance into the United States. International students can acquire information about obtaining a Social Security card, as well as the location of Social Security Administration offices, by visiting the Office of International Programs, 2nd Floor, Poulton Hall (South).
International students who are not eligible to receive a Social Security number and who do not receive an assistantship stipend, but who are provided a scholarship or any other form of award (e.g., travel reimbursement or honorarium), will be required to obtain a valid Internal Revenue Service Individual Taxpayer Identification Number. Further information and forms are available from Lawrence Smith in the University's Tax Department. Mr. Smith's telephone number is (202) 687-5448; his office is at 2121 Wisconsin Avenue.
1. Assistantship Awards (for which services are required)
HINT: If you received an assistantship award during Spring semester or Summer term of the current calendar year, you do not need to file a new Form W-4 and local tax withholding forms unless your address has since changed or you wish to change the number of withholding allowances claimed.
If you have received an assistantship award, you must report your Social Security number to the Internal Revenue Service by completing a Form W-4 and returning it to the Student Employment Office, G-19 Healy Hall, or to your department; they will forward it to the Payroll office with your appointment documents. The Form W-4 is used not only to report your Social Security number, but also to authorize proper reporting of your earnings. Form W-4 can be downloaded here.
IMPORTANT NOTE: If you do not provide a valid Social Security number, we will be not be able to process your appointment documents and no assistantship stipend check will be prepared. If we have your Social Security number on file, but you do not file a Form W-4, your appointment documents will be processed, but the University will be required by law to withhold taxes from your stipend check at the maximum rate.
Finally, since you are required to claim a local residence for tax purposes, you should file the appropriate form to have income reported for the District of Columbia, Maryland, or Virginia; forms may be downloaded to your printer here or copies can be obtained from the Payroll office at 2121 Wisconsin Avenue.
NOTE: If you do not file any state withholding form, District of Columbia taxes will be withheld at the maximum rate.
2. Non-Service Fellowship Awards
In accord with current University policy, non-service Fellowship awards will be disbursed at the end of each month for U.S. citizens and for non-U.S. citizens in a lump sum at the beginning of each semester in which you have such an award.
3. Tuition Scholarships
If you are awarded a Graduate School tuition scholarship, it will be paid directly to the Office of Student Accounts by the Graduate School.
If you are not a U.S. citizen, or if you seek advice regarding the taxation of Graduate School financial aid awards, please contact Shannal Sullivan at (202) 687-1158 or Lawrence Smith at (202) 687-5448.
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