Tax Treaty Eligibility and Benefits
Foreign students and scholars may be eligible to claim tax treaty benefits if certain criteria are met. Each treaty has a variety of terms and clauses that will affect whether your can claim an exemption from tax withholding.
First, the United States and your country of residence must have a treaty provision. Second, you must meet the eligibility requirements for that treaty. See Tax Treaty Countries for a list of treaty countries and types of treaty exemptions of each country. Also see IRS Publication 901- U.S. Tax Treaties for more information.
The type of form you use to claim treaty benefits depends on the type of income you're paid under the treaty provision, and whether you're a nonresident alien or U.S. resident for tax purposes.
Use forms 8233 and Tax Treaty Affidavit if you are a nonresident alien for tax purposes. Form 8233 expires at the end of each calendar year, so you must submit a new one each year you're eligible to claim treaty benefits.
- IRS Form 8233: Exemption from Withholding (form and instructions)
- Tax Treaty Affidavit Attachment to Form 8233
Use forms W-9 and Attachment to Form W-9 if you are a resident for tax purposes. Once filed, these forms remain valid indefinitely until your circumstances change (for example, you become a "green card" holder or citizen, or your treaty time limits run out).
- Attachment to Form W-9 for Tax Treaty Benefits (pdf)
- IRS Form W-9 Request for Taxpayer ID and Certification
All forms should be sent to:
1300 South 2nd Street
545 West Bank Office Building
Minneapolis, MN 55454
For more detailed information concerning tax treaty eligibility and benefits, see Claiming Tax Treaty Benefits, or contact the Human Resources call center at 4-UOHR (612-624-8647, or 800-756-2363 in Greater Minnesota).
If your wages are exempted from income tax withholding because of a tax treaty, Payroll Services will send you IRS Form 1042-S at the end of the year to use when filing your annual tax return.