Systems and Procedures
A Division of The Corporate Controller's Office

Revenue Procedure Form 87-8 Form

Table of Contents:


The Revenue Procedures Statement 87-8 (Students and Trainees) form is used to request exemption from federal taxes by student visa holders.

General Information:

If you are a student or trainee with an F-1 or J-1 visa receiving compensation for personal services and are a permanent resident of a country listed on the form, you can claim exemption from withholding of tax by completing Revenue Procedure Statement 87-8 form and submitting it to Payroll along with a completed 8233 form.

NOTE: If you do not have your Social Security number:

If we do not receive a copy of the Receipt Letter, we cannot process your request to be federal tax exempt.

Exhibit and Instructions:

To view document exhibits, click on link below:

Revenue Procedure Form 87-8 Exhibit

Form Requirements:

No form may be used that substitutes for an approved official University form without prior review and approval by the steward of the form/central office, as facilitated by the Office of Systems and Procedures (designated representative of the Corporate Controller). See Policy FN17 - Required Use of Approved University Forms Appearing in the General University Reference Utility (GURU) for full details.

GURU PDF forms are designed for use with Adobe Acrobat Reader or Adobe Acrobat Pro. Each browser (Chrome, Firefox, Internet Explorer, etc) has a built-in PDF viewer making it the default PDF viewer without asking users. These built-in viewers do not necessarily support all features required for PDF Forms. Similarly, many calculations are not supported by other stand-alone PDF readers (for example, Nuance). If you experience problems downloading or opening documents, right click on the link on the Forms Locator Screen, select 'Save Link As' (or similar language) and save the file. The document can then be opened in either Adobe Acrobat Reader or Adobe Acrobat Pro from the saved location.

The latest version of Adobe Acrobat Reader is available for free. Contact your IT support staff person for downloading assistance, if/as needed. An Adobe Creative Cloud (CC) account is also available to all Penn State students, faculty, and staff members, at no cost. Sign up for an Adobe Creative Cloud account at If Adobe Acrobat Pro better suits your needs, contact your IT support staff person for purchasing and installation assistance.

If you encounter any difficulties, contact the GURU support staff by submitting a Technical Support Form request or by calling the tech support line at 814-863-8592.

Number of Copies and Ultimate Distribution:

Table of distribution and retention of the Revenue Procedure Form 87-8
Ultimate Distribution: Retention Periods:
Original Payroll Refer to the "Permanent Election Forms" within the Payroll subsection of the Financial Record Retention Schedule

Where to Send Completed Forms:

Completed 87-8 forms are to be attached to the 8233 form and sent to:

101 James M. Elliott Building
120 S. Burrowes Street
State College, PA 16801

Contact Information:

For questions, additional details, or to request changes to this form, contact the Payroll Office.

Cross References: