Foreign Individuals, Treaty Information

Guidelines & Standards

The United States has income tax treaties with a number of foreign countries that exempt or reduce the amount of withholding from wages. A nonresident alien student, teacher, or researcher who claims a tax treaty exemption from withholding on compensation received for services as an employee, must submit an ORIGINAL Form 8233 ANNUALLY to the Payroll Department. In addition, students, teachers, and researchers must provide certain additional information required by Revenue Procedures 87-8 and 87-9. Resident aliens who claim an exemption from withholding under a tax treaty must submit an ORIGINAL Form W-9 and W-9A. Individuals claiming tax treaty benefits must have a permanent U.S. social security number, or must have applied for a social security number (including a copy of their application receipt with the IRS 8233 Form).

Post doc fellows and scholarship treaties are not claimed with the 8233/revenue procedure statement. Treaties for scholarships and fellowships are claimed using the W8-BEN-S form.

You can find a quick reference to treaty information in IRS Publication 901 at www.irs.gov.

Form 8233
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The instructions for filling out the 8233 form can be found at: http://www.irs.gov/pub/irs-pdf/i8233.pdf

Revenue Procedure Statements
Students
Bangladesh • ADOBE PDF • MS WORD
Belgium • ADOBE PDF • MS WORD
Canada • ADOBE PDF • MS WORD
China • ADOBE PDF • MS WORD
Cyprus • ADOBE PDF • MS WORD
Czech Republic • ADOBE PDF • MS WORD
France • ADOBE PDF • MS WORD
Germany • ADOBE PDF • MS WORD
Iceland • ADOBE PDF • MS WORD
Indonesia • ADOBE PDF • MS WORD
Israel • ADOBE PDF • MS WORD
Korea, Rep. of • ADOBE PDF • MS WORD
Morocco • ADOBE PDF • MS WORD
Netherlands • ADOBE PDF • MS WORD
Norway • ADOBE PDF • MS WORD
Pakistan • ADOBE PDF • MS WORD
Philippines • ADOBE PDF • MS WORD
Poland • ADOBE PDF • MS WORD
Portugal • ADOBE PDF • MS WORD
Romania • ADOBE PDF • MS WORD
Slovenia • ADOBE PDF • MS WORD
Slovak Republic • ADOBE PDF • MS WORD
Spain • ADOBE PDF • MS WORD
Thailand • ADOBE PDF • MS WORD
Trinidad and Tobago • ADOBE PDF • MS WORD
Tunisia • ADOBE PDF • MS WORD
Venezuela • ADOBE PDF • MS WORD

Teachers Only
Greece • ADOBE PDF • MS WORD
Pakistan • ADOBE PDF • MS WORD

Teachers/Researchers
Bangladesh • ADOBE PDF • MS WORD
Belgium • ADOBE PDF • MS WORD
China • ADOBE PDF • MS WORD
Commonwealth of Independent States (CIS) • ADOBE PDF • MS WORD
Czech Republic • ADOBE PDF • MS WORD
Egypt • ADOBE PDF • MS WORD
France • ADOBE PDF • MS WORD
Germany • ADOBE PDF • MS WORD
Hungary • ADOBE PDF • MS WORD
India • ADOBE PDF • MS WORD
Indonesia • ADOBE PDF • MS WORD
Israel • ADOBE PDF • MS WORD
Italy • ADOBE PDF • MS WORD
Japan • ADOBE PDF • MS WORD
Luxembourg • ADOBE PDF • MS WORD
Netherlands • ADOBE PDF • MS WORD
Norway • ADOBE PDF • MS WORD
Poland • ADOBE PDF • MS WORD
Portugal • ADOBE PDF • MS WORD
Romania • ADOBE PDF • MS WORD
Slovak Republic • ADOBE PDF • MS WORD
Slovenia • ADOBE PDF • MS WORD
South Korea • ADOBE PDF • MS WORD
Thailand • ADOBE PDF • MS WORD
Trinidad and Tabago • ADOBE PDF • MS WORD
United Kingdom • ADOBE PDF • MS WORD
Venezuela • ADOBE PDF • MS WORD

Form W-9
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Form W-9A
Students
Bangladesh • ADOBE PDF • MS WORD
Belgium • ADOBE PDF • MS WORD
China • ADOBE PDF • MS WORD
Cyprus • ADOBE PDF • MS WORD
Czech Republic • ADOBE PDF • MS WORD
Estonia • ADOBE PDF • MS WORD
Egypt • ADOBE PDF • MS WORD
France • ADOBE PDF • MS WORD
Iceland • ADOBE PDF • MS WORD
Indonesia • ADOBE PDF • MS WORD
Israel • ADOBE PDF • MS WORD
Korea • ADOBE PDF • MS WORD
Latvia • ADOBE PDF • MS WORD
Lithuania • ADOBE PDF • MS WORD
Morocco • ADOBE PDF • MS WORD
Netherlands • ADOBE PDF • MS WORD
Norway • ADOBE PDF • MS WORD
Philippines • ADOBE PDF • MS WORD
Poland • ADOBE PDF • MS WORD
Portugal • ADOBE PDF • MS WORD
Romania • ADOBE PDF • MS WORD
Slovak Republic • ADOBE PDF • MS WORD
Slovenia • ADOBE PDF • MS WORD
Spain • ADOBE PDF • MS WORD
Thailand • ADOBE PDF • MS WORD
Trinidad and Tobago • ADOBE PDF • MS WORD
Tunisia • ADOBE PDF • MS WORD
Venezuela • ADOBE PDF • MS WORD

Teachers/Researchers
Belgium • ADOBE PDF • MS WORD
China • ADOBE PDF • MS WORD
CIS (Commonwealth of Independent States) • ADOBE PDF • MS WORD
Czech Republic • ADOBE PDF • MS WORD
Egypt • ADOBE PDF • MS WORD
France • ADOBE PDF • MS WORD
Germany • ADOBE PDF • MS WORD
Greece • ADOBE PDF • MS WORD
Hungary • ADOBE PDF • MS WORD
Iceland • ADOBE PDF • MS WORD
India • ADOBE PDF • MS WORD
Indonesia • ADOBE PDF • MS WORD
Israel • ADOBE PDF • MS WORD
Italy • ADOBE PDF • MS WORD
Jamacia • ADOBE PDF • MS WORD
Japan •ADOBE PDF • MS WORD
Korea • ADOBE PDF • MS WORD
Luxembourg • ADOBE PDF • MS WORD
Netherlands • ADOBE PDF • MS WORD
Norway • ADOBE PDF • MS WORD
Pakistan • ADOBE PDF • MS WORD
Philippines • ADOBE PDF • MS WORD
Poland • ADOBE PDF • MS WORD
Portugal • ADOBE PDF • MS WORD
Romania • ADOBE PDF • MS WORD
Slovak Republic • ADOBE PDF • MS WORD
Slovenia • ADOBE PDF • MS WORD
Thailand • ADOBE PDF • MS WORD
Trinidad & Tobago • ADOBE PDF • MS WORD
United Kingdom • ADOBE PDF • MS WORD
Venezuela • ADOBE PDF • MS WORD

Form W-8BEN-S
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