UNIVERSITY OF VIRGINIA
          FINANCIAL AND ADMINISTRATIVE PROCEDURES MANUAL



TITLE:  COMPLETING IRS FORM 1078 FOR             PROCEDURE:  13-1
        FOREIGN NATIONAL INDIVIDUALS
                                                                  

Policy Reference:              XII.F.3, also IV.G.2, VI.A.5

Form:                          IRA Form 1078, 
                               Certificate of Alien Claiming
                               Residence in the United States

Obtain Blank Forms From:       Fiscal Administrators, page 12.64.2
                               Make copies as needed.

Forward Completed Forms To:    Payroll,
                               Carruthers Hall - for employees

                               Foreign National Tax Specialist,
                               Carruthers Hall - all others


Purpose

For foreign national individuals to claim residence in the United
States.  The information helps the University to determine if a
person is a resident alien.


Instructions

Self-explanatory.


NOTES:

-    This certificate has no effect on citizenship.

-    For more information see also IRS Publication 519, U.S. Tax
     Guide for Aliens.

See also Policy XII.F.3, "Payroll:
Foreign National Individuals."

See also Procedure 12-60, "Completing
Alien Information Request
Form (Side 1) and Substantial Presence Test (Side 2)."

See also Procedure 12-61, "Completing IRS
Form W-4 For Foreign
National Individuals."

See also Procedure 12-62, "Virginia
Department of Taxation Form VA-
4 for Foreign National Individuals."

See also Procedure 12-63, "Completing IRS
Form 8233 For Foreign
National Individuals."
                                                                   
ISSUED BY:                                                 01/24/94
Assistant Comptroller for 
Accounting Operations          12.64.1