Claiming Tax Treaty Exemption

Non-Qualified Scholarship/Fellowship:  The NRA Tax Office will notify individuals if they qualify and ask them to complete the appropriate form (W8BEN or W9).

Independent Compensation:  The NRA Tax Office will inform the individual/vendor if they qualify and require them to complete the appropriate form (8233, W8BEN, W8EC).

When Filing a Tax Return:  To claim a tax treaty exemption from tax withholding for dependent compensation, a nonresident alien must:

• Qualify and meet specified conditions
• Have a U.S. Taxpayer Identification Number (TIN)
• File required treaty exemption and tax forms*

  Form 8233 Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual – To claim a tax treaty benefit for compensation income, including employee, consultant, honoraria, and independent contractor payments.

*Automatically generated when you use Glacier TaxPrep!