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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

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

Revenue Procedure Statements
All links are to Adobe PDF files

STUDENTS

TEACHERS ONLY

Pakistan

TEACHERS / RESEARCHERS

Form W-9

ADOBE PDF

Form W-9A
All links are to Adobe PDF files

STUDENTS

TEACHERS / RESEARCHERS

Form W-8BEN-S

ADOBE PDF