COMPTROLLER'S SEAL STATE OF CONNECTICUT
STATE OF CONNECTICUT
NANCY WYMAN
COMPTROLLER
OFFICE OF THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MARK OJAKIAN
DEPUTY COMPTROLLER

MEMORANDUM NO. 96-40

August 5, 1996

TO THE HEADS OF ALL STATE AGENCIES

Attention:Chief Administrative and Fiscal Officers, Business
Managers, and Payroll and Personnel Officers
Subject:Alien Taxpayer Identification Numbers, Form 8233
  1. ALIEN TAXPAYER IDENTIFICATION NUMBERS

    The Internal Revenue Service (IRS) has issued final regulations on taxpayer identification numbers for certain alien individuals who do not have social security numbers. The regulations were published in the Federal Register on May 29, 1996 and were effective on that date.

    The new regulations establish a new IRS-issued taxpayer identifying number called an individual taxpayer identification number (ITIN) for use by resident or nonresident aliens who do not have and are not eligible to obtain social security numbers.

    The new regulations also require that any foreign person who files a tax return (such as income, gift, estate, amended returns, or refund claims, but not information returns, statements, or documents) furnish its taxpayer identifying number on the return. This requirement is effective for tax returns filed after December 31, 1996. Students, teachers, and researchers must provide information as required in IRS Publication 519, U.S. Tax Guide for Aliens.

    The IRS began accepting applications for individual taxpayer identification numbers on July 1, 1996. The IRS has issued a new Form W-7 "Application for IRS Individual Taxpayer Identification Number."

  2. FORM 8233

    The Internal Revenue Service has announced that a revision of Form 8233, "Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual," may not be available until January 1997. Until then, filers can use the current Form 8233 which has an expiration date of April 30, 1996.

    Please reference Comptroller Memorandum No. 95-58, dated October 6, 1995, entitled "Non-Resident Alien Employees and Independent Contractors," for additional information regarding Form 8233.

  3. GENERAL

    Questions regarding memorandum interpretation may be directed to the Policy Evaluation and Review Division at (860) 702-3440.

NANCY WYMAN
STATE COMPTROLLER

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