DIS_Tax_Contract_Statement_of_Work_FY2017.docx

Statement of Work:

Independently, and not as an agent of the Government, the contractor shall furnish all the necessary services, qualified personnel, materials, equipment, software, and facilities not otherwise provided by the Government, as needed to provide income tax advice and guidance services for non-resident visiting foreign scientists at the National Institutes of Health.

Background The Division of International Services (DIS)/Program and Employee Services (PES)/Office of Research Services (ORS) at the National Institutes of Health is soliciting proposals for Income Tax Advice and Assistance for the NIH Visiting Program. The base period of performance is twelve (12) months, with four additional (12) month options. The anticipated effective date of award is November 1, 2016.

This acquisition is in support of the Division of International Services. The mission of the Division of International Services (DIS) of the National Institutes of Health (NIH) is to provide the highest level of professional guidance and immigration-related services to the NIH intramural community, and to the visiting foreign scientists. DIS also ensures that the NIH maintains compliance with all applicable U.S. immigration laws governing and/or regulating their stay in the United States as set forth by the U.S. Department of Homeland Security, the U.S. Department of State, the U.S. Department of Labor, and other government agencies pertaining to our foreign researchers, scholars, and other staff.

All Visiting Program participants are required to pay U.S. income taxes, unless they are exempted by an income tax treaty between the United States and their country of residence (for tax purposes). Although the tax assessment differs according to stipend/salary level (higher levels are taxed at higher rates), Visiting Program participants can expect to have at least 14 percent of their stipend/salary withheld for federal income tax. All participants, including those exempted from federal taxes, are required to pay state income taxes to their state of residence unless their state of residency recognizes foreign tax treaties (notably, the state of Maryland DOES NOT recognize foreign tax treaties). While in the United States, all foreign nationals must fulfill their tax obligations.

Professional, expert advice on U.S. income taxation matters concerning non-resident international scientists at NIH is available on a limited basis, through a DIS contractor, Office of Research Services, at no cost to the individual. Those for whom the service is offered includes NIH Visiting Program participants, Visiting Fellows, Visiting Scientists (foreign FTEs), Guest Researchers, Special Volunteers, Professional Services Contractors and other nonimmigrant scientists at NIH in an official capacity.

This contract will be for Income tax advice and guidance services for visiting foreign scientists at the National Institutes of Health.

Work to Be Performed

· Present one (1) two-hour seminar per month for newly arrived foreign scientists in Bethesda for a total of twelve (12) per year commencing in November 2016

· Provide general, introductory information about U.S. and state tax obligations applicable to nonresident foreign nationals at the NIH, discussing who is a resident and nonresident for tax purposes

· Provide an overview of how to complete Maryland 502-D or similar forms for estimated quarterly payments of state taxes

· At the discretion of the Division of International Services, teleconferencing and/or videoconferencing to remote NIH locations such as Frederick, Baltimore, Research Triangle Park, North Carolina and Hamilton, Montana will be offered

· Question and answer session must be included

· Contractor shall take attendance in the form of a list of names of attendees and provide this list to the Project Officer

· Contractor shall distribute, assure completion of, and collect evaluation forms provided by and returned to the Project Officer

· Contractor shall advise Project Officer of changes to dates and times of seminars at least two weeks in advance

· Prior to rescheduling, every effort should be made by Contractor to find a qualified alternate to conduct the seminar or workshop

· In unforeseen situations such as extreme illness or inclement weather conditions, the Contractor shall contact the Project Officer as early as possible to advise of rescheduling

· Annually prepare, revise and update as necessary the existing “Income Tax Handbook for Visiting Foreign Scientists at the National Institutes of Health”

· Handbook should be sectioned to address tax issues of different categories of foreign scientists at the NIH

· Visiting Fellows/grant recipients

· Full-time employees (FTEs)

· Professional Services Contractors

· Special Volunteers/Guest Researchers/Exchange Scientists

· Shall include an explanation of necessary/relevant Federal and MD, DC, VA, MT, NC, and AZ state tax forms and provide samples of completed MD 502D Personal Declaration of Estimated Tax forms

· One sample shall specifically address how short-term visitors reimbursed for per diem and travel expenses should file a tax return

· Initial delivery shall be prior to November 30, 2016

· Necessary revisions for rules and forms pertaining to the 2016 filing year shall occur prior to January 31, 2017

· Draft copy shall be provided to Project Officer for review prior to final production

· Electronic version shall be provided to Project Officer for placement on the DIS web page

· All questions will be filtered through the Project Officer or the backup Project Officer.

· Provide expert opinion to the DIS Project Officer on the applicability of foreign income tax treaties in order to determine whether the NIH should or should not withhold federal taxes from fellowship income and/or wage recipients

· Update DIS when tax treaties change

· Conduct a review of the specific language in the treaty articles to determine whether stipend income or wages from a governmental organization are included

· As necessary, provide DIS Project Officer and DIS Staff with written guidance on latest changes in U.S. Tax Code, tax treaties (including copies), eligibility for tax treaty withholding, and any other tax-related issue affecting foreign scientists

· Where tax treaty issues are involved, guidance should take into account that NIH must be protected from under withholding

· Must address implementation issues along with tax opinions

· Provide up to 40 hours per year of consultation to ORS/DIS on tax issues raised by DIS staff

· Shall include a session as requested by the Project Officer, to be presented prior to February 15th to DIS staff to discuss tax law changes affecting foreign individuals and their presence at NIH

· Will also include tax queries that the Project Officer receives from DIS staff and forwards to the contractor

· Will evaluate treaty eligibility based on the treaty questionnaire, created by the Contractor, for unique treaty eligibility questions.

· Contractor shall provide annual tax return guidance to the non-resident program participants.

· (5) six-hour Tax Preparation Workshops within the three (3) months proceeding April 15th

· Two (2) conducted at NIH facilities in Bethesda, Maryland

· One (1) conducted at NIH facilities at Fort Detrick in Frederick, Maryland (date scheduled by Contractor)

· One (1) conducted at NIH facilities in Baltimore, Maryland (date scheduled by Contractor)

· One (1)conducted at NIH facilities in Research Triangle Park, North Carolina (date scheduled by Contractor)

· Specific emphasis on preparation of Federal and State income tax forms in advance of the required IRS filing deadline

· Includes examples for appropriate completion of federal and/or state tax forms, and can be achieved via use of appropriate software

· Workshops consist of two (2) three-hour sessions, allowing for a lunch break

· Question and answer session must be included

· Contractor is encouraged to introduce software with a sufficient number of licenses to provide tax return form preparation assistance to non-resident filers.

Reporting Requirements

· Monthly written report of services including:

· Detailed invoice

· Names and number of attendees at workshops or seminars

· Completed evaluation forms Period of Performance

The period of performance of this contract shall include a Base Year, plus 4 Option Years. The estimated start date of the performance is November, 1 2016 through October 31, 2017 Deliverables Satisfactory performance of the final contract shall be deemed to occur upon performance of the work described and upon delivery and acceptance by the duly authorized representative, of the following items/services in accordance with the stated delivery schedule:

DELIVERY POINT

National Institutes of Health Building 31, Room B2B07, MSC 2028 Bethesda, Maryland 20892 Unless otherwise specified, deliveries shall be made to the Delivery Point specified above Mondays through Fridays (excluding Federal Holidays) between the hours of 8:30 am and 5:00 pm ET only. Supplies or services scheduled for delivery on a Saturday, Sunday or Federal holiday shall be made the following business day.

PROJECT OFFICER

The following Project Officer(s) will represent the Government for the purpose of this contract:

Cynthia Tasaki The Project Officer is responsible for: (1) monitoring the Contractor’s technical progress, including the surveillance and assessment of performance and recommending to the Contracting Officer changes in requirements; (2) interpreting the statement of work and any other technical performance requirements; (3) performing technical evaluation as required; (4) performing technical inspections and acceptances required by this contract; and (5) assisting in the resolution of technical problems encountered during performance.

The Contracting Officer is the only person with authority to act as agent of the Government under this contract. Only the Contracting Officer has authority to: (1) direct or negotiate any changes in the statement of work; (2) modify or extend the period of performance; (3) change the delivery schedule; (4) authorize reimbursement to the Contractor any costs incurred during the performance of this contract; or (5) otherwise change any terms and conditions of this contract.

The Government may unilaterally change its Project Officer designation.

KEY PERSONNEL

The personnel specified in this contract are considered to be essential to the work to be performed hereunder. Prior to diverting any of the specified individuals to other programs, the Contractor shall notify the Contracting Officer reasonably in advance and shall submit justification (including proposed substitutions) in sufficient detail to permit evaluation of the impact on the program. No diversion shall be made by the Contractor without the written consent of the Contracting Officer; provided, that the Contracting Officer may ratify in writing such diversion and such ratification shall constitute the consent of the Contracting Officer required by this article. The contract may be amended from time to time during the course of the contract to either add or delete personnel, as appropriate.

The individual substituting has to have equal experience to the primary key personnel. A supervised substitute should have sufficient proficiencies in nonresident taxation.

The following individuals are considered to be essential to the work being performed hereunder:

NAME TITLE

[To be specified prior to award] Division of International Services Last modified: 07/27/2016 Page 1 or 6