REVENUE PROCEDURE STATEMENT 87-8 FORM
Systems and Procedures
A Division of The Corporate Controller's Office
IN
Last Revision: 11/09/2018

Revenue Procedure Statement 87-8 Form

Table of Contents:


Use of Google Chrome Required:

NOTE: Google Chrome must be used to access the GURU website and for completing and/or downloading fill-and-print forms. Firefox, Internet Explorer, and/or Microsoft Edge browsers do not support all features required for PDF fill-and-print form functionality. Substitutes for an approved University official form (created using a different browser or scanned copies) will be returned with the request to use the Chrome version of the form.

Purpose:

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: A request for federal tax exemption cannot be processed without a USA issued Social Security Number.

Exhibit and Instructions:

This form has fill-and print form fields and digital ID (signature) fields enabled. The PDF version has instructions provided for the type and/or format of information to be included within the fill-and-print form fields. Hovering the computer mouse over any form field within the PDF will display these instructions. See Converting Web-based Documents to PDF Documents for details. See Applying Digital IDs on PDFs (general instructions) for instructions on adding signatures.

For step-by-step instructions for completing the Revenue Procedure Statement 87-8, 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.

Accessing GURU Forms

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 adobe.psu.edu. If Adobe Acrobat Pro better suits your needs, contact your IT support staff person for purchasing and installation assistance.

Web-based Documents

Clicking for form download icon on any of the form instruction pages on GURU will open a web-based version of the form. While it appears to have fill-and-print fields available, not all functionality may be available for use (i.e., digital ID fields). With some exceptions (see below), it will be necessary to convert these web-based documents to PDF documents (see below).

Converting Web-based Documents to PDF Documents:

In order to have a version of the form with all PDF capabilities enabled, click the Fill & Sign in Acrobat icon located in the upper right-hand corner of the screen. This icon must be clicked before entering any information. Clicking this icon opens an actual PDF version of the document. Complete this version and save the document in a location where you will be able to locate it.

If, upon opening the PDF in Google Chrome, the Fill & Sign in Acrobat icon does not appear, it will be necessary to enable Adobe Acrobat Extension. Please visit Enable Adobe Acrobat Extension for Google Chrome for instructions.

Exceptions:

Combining PDF Documents:

There may be times when it is necessary to combine multiple PDF documents into a single document for submission. In those instances, complete the following steps:

Repeat this process for each document that will be combined (be sure to use a different file name for each document):

Applying Digital ID's on PDF's (general instructions):

This form has the Digital ID (applying an electronic signature to the document) process enabled. If, upon opening the PDF in Google Chrome, the following does not appear in the upper right-hand corner of the screen, it will be necessary to enable Adobe Acrobat extension

Image of Adobe Acrobat Fill-and-Sign bar

Please visit the following for instructions to enable Adobe Acrobat extension:

Enable Adobe Acrobat extension for Google Chrome

Sign PDF with Digital ID:

Complete all fill-and-print form fields before completing the signature process:

  1. Open the Revenue Procedure Form 87-8 form
  2. Click the Open in Acrobat icon located in the upper right-hand side of the screen to download the web-document
  3. Complete all fill-and-print fields
  4. Once the form is completed, click in the signature form field and either:
    • select your digital ID and click continue; or
    • create your digital ID, select your digital ID, and click continue
  5. Review the information in the appearance box and click sign
  6. Save a copy of the document (the digital signature is not applied until the form is saved)
    • the form name "revenue-procedures-statement-87-8-form" will appear in the file name field, add a dash and your last name and dash first name (no spaces and all lower case to the end of the file name (i.e. revenue-procedures-statement-87-8-form-smith-mary or revenue-procedures-statement-87-8-form-smith-joseph))
    • choose a location to save the file where you will be able to locate/retrieve this saved version
    • click save
  7. Close the form version appearing on your screen
  8. Open the version containing your last name saved in the previous step
  9. Verify that the digital ID appears on the document
  10. Close the document and upload into WorkLion for processing, following the instructions on the Foreign National Employee Information page on the Payroll website

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
Document: Ultimate Distribution: Retention Periods: Disposition Method:
Original Payroll via HR Shared Services (WorkLion) End of calendar year +7 years after date of final pay Paper Document = Secure Bin disposal or shred

Electronic document and data = delete and empty computer recycle bin
Employee copy* - - - - - - - - - - If document created and saved on a University computer = delete and empty computer recycle bin

*The copy created during the application of the digital ID process and/or a copy retained by the employee are considered "transitory" copies. Transitory/Disposable Records are University Records that have temporary value and, as a result, may be destroyed after they are no longer needed. In no event shall be retained longer than the official copy of the University Record as delineated on the Records Retention Schedule. This document contains personally identifiable information as define in Policy AD95 Information Assurance and IT Security and must be destroyed beyond recovery.

Where to Send Completed Forms:

Please UPLOAD all required forms and documents (see the Foreign National Employee Information page for complete details) into WorkLion.

The Payroll Office is notified by the WorkLion system when the request has been submitted.

As an alternative, hard-copies of the completed forms may also be mailed to:

The Pennsylvania State University
Payroll Office
120 S. Burrowes Street
101 James M. Elliott Building
State College, PA 16801
NOTE: The Revenue Procedures Statement 87-8 forms contains Personally Identifiable Information (PII). DO NOT send the forms as an attachment to an email. Uploading the forms into WorkLion is safe and secure.

Contact Information:

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

Cross References:

(1/3/2022)