Form 1078

What Was Form 1078: Certificate of Alien Claiming Residence in the United States?

Form 1078 was an official document issued by the Internal Revenue Service (IRS) permitting the filer to claim residency within the U.S. for income tax reporting purposes. When recorded, the person filing the form was required to pay tax on their income within the U.S. Assuming they were as of now earning income outside of the U.S., that income was additionally viewed as subject to U.S. tax laws.

Contingent upon their country of beginning, the taxpayer might have been required to pay income tax in their nation of origin.

Who Filed Form 1078: Certificate of Alien Claiming Residence in the United States?

Form 1078 applied exclusively to resident aliens. As defined by the U.S. government, resident aliens are individuals who are non-U.S. residents however who at present live within the U.S. There are three categories of resident alien: permanent resident, conditional resident, and bringing resident back. Every one of these categories is distinct under U.S. movement policy. To legally work in the U.S., individuals in these classifications must have official work permits or work visas.

Form 1078 was utilized provided that the taxpayer was — or became — a resident alien before 1998. Form W-9: Request for Taxpayer Identification Number and Certification (which was likewise utilized by U.S. residents) supplanted Form 1078 after tax year 1998. Like Form W-9, Form 1078 was given by an employer to the employee and filled out when employment started. It allowed the employer to report how much income was paid to every employee toward the year's end.

The form required the endorser, under penalty of prevarication, to declare their country of citizenship, the date they were admitted into the U.S., their visa or permit number and class, and that they laid out residency in the U.S. Signing the form likewise indicated that the underwriter grasped that their income both inside and outside of the U.S. was subject to American IRS tax law for the time span.

Form 1078 affected citizenship or on the filer's qualification for citizenship.

Special Considerations for Form 1078

Non-residents might work legally in the U.S. However, to do as such, they must apply for an Employment Authorization Document, otherwise called an EAD card or a work permit. EAD cards are issued by U.S. Citizenship and Immigration Services. By law, all employers in the U.S. are required to affirm that all employees are legally permitted to work in the U.S., no matter what their nation of beginning.

Individuals who require work permits in the U.S. incorporate outcasts, foreign understudies, wards of foreign government officials, asylees, life partners/life partners of foreign residents, and individuals seeking transitory protected status.

Form 1078 versus Form W-9

As referenced above, Form 1078 was supplanted in the 1998 tax year by Form W-9. This new form is utilized to request a taxpayer identification number (TIN) of a U.S. person including a resident alien. Mentioning certain certifications and claims for exemption is additionally utilized.

Features

• The form was supplanted in the 1998 tax year by Form W-9: Request for Taxpayer Identification Number and Certification.
• Form 1078 significantly affected the filer's citizenship or qualification for citizenship.
• Form 1078 permitted the filer to claim U.S. residency for income tax reporting purposes.