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: