Nonresident Alien Tax Office Towson University
U.S. Taxes - Income Tax Treaties
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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!

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