How To: Claim Tax Treaty for Salary Payments

Who does this?  Stanford Students, Postdoctoral Scholars and Visiting Faculty

When?  A student, postdoctoral scholar or visiting faculty member is a resident of a country that maintains a tax treaty with the U.S. for reduced federal taxation on salary payments.

How?  By completing and submitting the 8233 Tax Treaty Form and its attachments to Payroll

Note:  Tax treaty benefits for fellowships are claimed using the W-8BEN form. See Quick Steps: Claim Tax Treaty for Fellowship Payments.

 

 

Claim Tax Treaty for Salary Payments (9 steps)

step 1

Confirm eligibility to claim a salary tax treaty and review tax treaties currently in force:

  1. You are eligible to claim a tax treaty if you are a non-resident alien, present in the U.S. on a F-1, J-1 or H1-B visa, and were a resident of a country maintaining a tax treaty with the U.S. immediately preceding your arrival to the U.S.
  2. Review Resources: Salary Tax Treaties and Forms to determine if a tax treaty exists for your country of residence and your visa status.
step 2

If a treaty exists for your situation, download and print the appropriate attachment from Resources: Salary Tax Treaties and Forms.

step 3

Complete all fields on the attachment form:

  1. Enter your full name and Social Security Number (required to claim a tax treaty).
  2. Enter the date when you first arrived in the U.S. (exclude tourist visits).
  3. Sign the form.
step 4

Download and print the 8233 Form:

  1. Click 8233 Form to download.
  2. Print form.
step 5

Complete all fields on Part I of the 8233 Form:

  1. Enter your permanent address in your country of residence on line 4.
  2. Enter the date when you first arrived in the U.S. (exclude tourist visits) on line 8.
  3. Enter the date your visa currently expires on line 9b.
step 6

Complete the following fields on Part II of the Form:

  1. Provide an estimate of the total compensation that you expect to receive in this calendar year.
step 7

Complete Certification section in Part III:

  1. Read certification statement.
  2. Sign and date the form.
step 8

For H-1B visa holders only, complete the W-9 Form:

  1. Click W-9 to download.
  2. Complete name and address information.
  3. Enter your Social Security Number in Part I.
  4. Sign and date Part II.
step 9

Submit the completed 8233 Form and attachments (reference Steps 2 and 8) to Payroll by:

  • U.S. Mail to: 3145 Porter Drive, Palo Alto, CA 94304.

    • ~ OR ~
  • ID Mail to MC 8440.

    • ~ OR ~
  • In person at the University Payments Office (formerly University Cashier's Office) at 459 Lagunita Drive, Tresidder Memorial Union Suite 7, Stanford, CA 94305.
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What Happens Next?

  • After receiving your completed form and attachments, Payroll will exempt your future salary payments from taxation.
  • Payroll will automatically refund any federal tax withholding that was taken on your salary during the current tax year if your tax treaty exempts all of your salary from taxation (the U.S. tax year is January 1 – December 31). Tax refunds are included on the next regular paycheck.
  • Tax refunds for previous tax years must be claimed with the IRS on your tax return.
  • The 8233 Form must be completed each tax year. Payroll will send you a new 8233 to complete at the end of each tax year.

Questions?

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