Guidelines for Receiving Pastoral Ministers in the USA

Civil Law Considerations—Financial Law Section

Useful IRS Forms and Publications

Form 1040-C, US Departing Alien Income Tax Return

Form 1040NR, US Nonresident Alien Income Tax Return

Form 1040NR-EZ, US Income Tax Return for Certain Nonresident Aliens with No Dependents

Form 1042-S, Foreign Person’s US Source Income Subject to Withholding

Form 2063, US Departing Alien Income Tax Statement

Form 8233, Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual

Form 8840, Closer Connection Exception Statement for Aliens

Form 8843, Statement for Exempt Individuals and Individuals with Medical Condition

Form SS-5, Application for Social Security Card

Form W-7, Application for IRS Individual Taxpayer Identification Number

Form W-7(COA), Certificate of Accuracy for IRS Individual Taxpayer Identification Number

Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers

Publication 519, US Tax Guide for Aliens

Publication 901, US Tax Treaties

Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number (ITIN)

Psychological Considerations Section

Tests for Language Acquisition and Proficiency

ECPE—Examination for the Certificate of Proficiency in English (Michigan)

ELPT—English Language Proficiency Test

IELTS—International English Language Testing System

I-2 | Further Resources