Tax Treaty Eligibility for Nonresident Alien Contractors
Criteria for Treaty Eligibility
For Nonresident Alien contractors to be eligible for tax treaty benefits certain criteria must be met.
- Treaty must exist between U.S. and home country.
- Must meet treaty eligibility requirements. See IRS Publ. 901 or Tax Treaty Countries.
- Must have an IRS identification number (ITIN) or U.S. social security number (SSN).
- Must complete tax treaty forms (8233 and Tax Treaty Affidavit).
Year-end Reporting Requirements
The University will submit all reportable payments and taxes to the IRS and the payee on IRS Form 1042-S. The contractor should complete form 1040-NR or form 1040NR-EZ income tax return and file it with the IRS after year end.
For more information on taxable income and how to file a tax return the contractor/payee should see the following forms and publications:
- Publ. 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations
- Publ. 519, U.S. Tax Guide for Aliens
- Publ. 901, U.S. Tax Treaties
- Form 1040NR-EZ
International Student and Scholar Services has provided a helpful website for those foreign scholars seeking information on completing a tax return.
The IRS also provides more detailed information about income and tax reporting and filing issues in the International Taxpayer section of their website.