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Tax Treaty Exemption

Visitors

If the nonresident alien visitor is a resident of a country with which the U.S. has entered into a tax treaty that contains an exemption under an independent personal services article, the payment can be exempted from the mandatory federal and state income tax withholding of 33.23%. In order to apply for tax treaty benefits, the visitor must complete Part I (all), Part II- Lines 11a, 11b, 12d and Part III (all) of Form 8233, Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual. .

If a nonresident alien visitor believes that they are eligible for tax treaty benefits, they should complete Form 8233. Please note that as an independent contractor there is no required statement that must be attached. The completed form should be given to the person at the University who will be submitting the request for payment. Additionally, a U.S. Social Security Number or U.S. Individual Taxpayer Identification Number is required in order to be eligible for tax treaty benefits.

Please Note: Foreign national vistors are required to file U.S. Income Tax Returns if they claim tax treaty exemption from withholding on the payment.

Students/Faculty/Researchers

If the foreign national employee is a resident of a country with which the U.S. has entered into a tax treaty that contains an exemption under a student or faculy/researcher article, a portion of the employee's wages can be exempted from federal and state income tax withholding. In order to apply for tax treaty benefits, the nonresident alien employee must complete form 8233, Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual. As required by the Internal Revenue Service Regulations, this form needs to be completed and approved by the Internal Revenue Service annually to grant any potential tax treaty exemptions.

If a nonresident alien employee believes that they are eligible for tax treaty benefits, they should complete Part I (all), Part II Lines 11a, 11b, 12 c and Part III (all) Form 8233 and the applicable statement for their status (student or faculty/researcher) and country. The completed form should be taken to the Payroll department along with the employee's I-20 or DS-2019, visa, passport and I-94 card to apply for benefits. Additionally, a Social Security Number is required in order to be eligible for tax treaty benefits.

Find the following forms by residency status below:

Please Note: If you have passed the substantial presence test and are now considered a resident alien for tax purposes, you must complete Form W-9, Request for Taxpayer Identification Number and Certification, in order to apply for treaty benefits.

Foreign national employees that receive compensation from the university are required to file U.S. Income Tax Returns.

Statements

For Students, Faculty, and Researchers only: Select one statement below, listed by country, to attach to Form 8233 or Form W-9.

Student Employees (Nonresident Alien)

Complete Form 8233 and applicable attachment below:

Faculty/Researcher Employees (Nonresident Alien)

Complete Form 8233 and applicable attachment below:

Student Employees (Resident Alien)

Complete entire Form W-9 and applicable attachment:

If you do not see a statement for your status and/or country, please call Becky Laskowski, Tax Department, at 574-631-7051.

Faculty/Researcher Employees (Resident Alien)

Complete entire Form W-9 and applicable attachment:

If you have any questions or do not see a statement for your status and/or country, please call Sue Walczewski, Payroll Department, at 574-631-8283 or call Becky Laskowski, Tax Department, at 574-631-7051.

Federal Links

Please review the following IRS guides and instructions: