REVENUE PROCEDURES STATEMENT 87-8 (STUDENTS AND TRAINEES) FORM INSTRUCTIONS
Last Revision: 11/09/2018

REVENUE PROCEDURES STATEMENT 87-8 (STUDENTS AND TRAINEES)

Form Instructions

  1. Name - Print or type your name. Last name (Surname or Family name), then First Name

  2. SSN - Print or type your Social Security Number (SSN). If you do not have a USA-issued Social Security Number, contact your Business Area Human Resources Representative. Payroll cannot process a request for federal tax exemption without a USA-issued Social Security Number

  3. ORIGINAL ENTRY DATE - Print or type your first, original entry date into the US (before beginning study at the US educational institution). This date must be the same date you listed in box #8 on the 8233 form

  4. Home Country - Check the box next to the name of your country of permanent residency

  5. Read Information - Read the information located under the country listing

  6. If a hand-written signature provided, enter the date this form was signed. If a digital ID provided, skip this field

  7. The student or trainee must provide either a hand-written signature or provide their digital ID

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

Hard-copies may be mailed to:

The Pennsylvania State University
Payroll Office
120 S. Burrowes Street
101 James M. Elliott Building
University Park, PA 16802

NOTE: The Revenue Procedures Statement 87-8 contains Personally Identifiable Information (PII). DO NOT send the forms as an attachment to an email. Uploading the documents into WorkLion is safe and secure.
Revenue Procedure Statement 87-8 Form