How To: Claim Tax Treaty for Honorarium
Who does this? Foreign visitors to Stanford on B-1, WB or J-1 visas
When? A foreign visitor to Stanford, due to receive an honorarium payment, is a resident of a country that maintains a tax treaty with the U.S. for reduced federal taxation on personal services payments.
How? By completing and submitting an 8233 Form to Payment Services via the Supplier / Payee Request Portal, along with the LA-6 form, copies of visa, passport, and I-94 card.
Important Note: All confidential and banking information for payees must be submitted via the secure Supplier / Payee Request Portal, not uploaded as back-up documentation to a Payment Request transaction. Learn About Supplier / Payee Records and the Supplier / Payee Portal.
On this page:
Complete 8233 Form (7 steps)
![step 1](/was/20151211033644im_/http://web.stanford.edu/group/fms/fingate/img/step-1.gif)
You are eligible to claim a tax treaty if you are a non-resident alien, present in the U.S. on a B-1, WB or J-1 visa, and were a resident of a country maintaining a tax treaty within the U.S. immediately preceding your arrival to the U.S.
Note: Visitors who enter on a B-1 visa or under WB status may claim an honorarium if the event lasts no more than 9 days.
See the Tax Treaty Table for Personal Services table to determine if a tax treaty exists for your country of residence and the length of time you will be present in the U.S.
![step 2](/was/20151211033644im_/http://web.stanford.edu/group/fms/fingate/img/step-2.gif)
Download and print the 8233 Form:
- Click 8233 Form to download.
- Print form.
![step 3](/was/20151211033644im_/http://web.stanford.edu/group/fms/fingate/img/step-3.gif)
Complete all fields on Part I of the 8233 Form:
- Enter your permanent address in your country of residence on line 4.
- Enter the date when you first arrived in the U.S. (exclude tourist visits) on line 8.
- Enter the date your visa currently expires on line 9b.
![step 4](/was/20151211033644im_/http://web.stanford.edu/group/fms/fingate/img/step-4.gif)
Complete the following fields on Part II of the Form:
- Provide an estimate of the total compensation that you expect to receive in this calendar year.
![step 5](/was/20151211033644im_/http://web.stanford.edu/group/fms/fingate/img/step-5.gif)
Read the Certification in Part III, sign and date the form.
![step 6](/was/20151211033644im_/http://web.stanford.edu/group/fms/fingate/img/step-6.gif)
Submit the completed 8233 to Payment Services via the secure Supplier / Payee Request Portal.
![step 7](/was/20151211033644im_/http://web.stanford.edu/group/fms/fingate/img/step-7.gif)
Submit a Non-PO Payment request via the Expense Requests system, selecting honoraria as the category.
What Happens Next?
- The Supuplier Enablement Group will set up the payee in the Supplier Database and Travel and Reimbursements will process the Non-PO Payment Request and issue a check to the visitor.
- A 1042-S tax form will be issued for the honorarium payment by March 15 of the following calendar year.
Questions?
- If you have a question related to a treaty or the 8233 Form, please contact the Financial Support Center (3-2772).
Country | Treaty Article | Maximum Presence in the U.S. in a Calendar Year (except where noted) | $ Limit |
---|---|---|---|
Armenia (Commonwealth of Independent States Treaty) | VI (2) | 183 days | no limit |
Ashmore and Cartier Islands (Australia Treaty) | 14 | 183 days | no limit |
Australia | 14 | 183 days | no limit |
Austria | 14 | no limit | no limit |
Azerbaijan (Commonwealth of Independent States Treaty) | VI (2) | 183 days | no limit |
Bangladesh | 15 | 183 days in any 12-month period | no limit |
Barbados | 14 | 89 days | $5,000 |
Belarus (Commonwealth of Independent States Treaty) | VI (2) | 183 days | no limit |
Belgium | 7 | no limit | no limit |
Bulgaria | 7 | no limit | no limit |
Canada | VII (7) | no limit | no limit |
China | 13 | 183 days | no limit |
Christmas Island (Indian Ocean) (Australia Treaty) | 14 | 183 days | no limit |
Cocos (Keeling) Island (Australia Treaty) | 14 | 183 days | no limit |
Coral Sea Islands Territory (Australia Treaty) | 14 | 183 days | no limit |
Cyprus | 17 | 182 days | no limit |
Czech Republic | 14 | 183 days in any 12-month period | no limit |
Denmark | 14 | no limit | no limit |
Egypt | 15 | 89 days | no limit |
Estonia | 14 | 183 days in any 12-month period | no limit |
Finland | 14 | no limit | no limit |
France | 14 | no limit | no limit |
French Guiana (France Treaty) | 14 | no limit | no limit |
Georgia (Commonwealth of Independent States Treaty) | VI (2) | 183 days | no limit |
Germany | 7 | no limit | no limit |
Greece | X (10) | 183 days | $10,000 |
Guadeloupe (France Treaty) | 14 | no limit | no limit |
Hungary | 13 | 183 days | no limit |
Iceland | 7 | no limit | no limit |
India | 15 | 89 days | no limit |
Indonesia | 15 | 119 days in any 12-month period | no limit |
Ireland | 14 | no limit | no limit |
Israel | 16 | 182 days | no limit |
Italy | 14 (1) | no limit | no limit |
Jamaica | 14 | 89 days in a calender year | $5,000 |
Japan | 7 | no limit | no limit |
Kazakhstan | 14 | 183 days in any 12-month period | no limit |
Korea | 18 | 182 days | $3,000 |
Kyrgyzstan (Commonwealth of Independent States Treaty) | VI (2) | 183 days | no limit |
Latvia | 14 | 183 days in any 12-month period | no limit |
Lithuania | 14 | 183 days in any 12-month period | no limit |
Luxembourg | 15 | no limit | no limit |
Malta | 7 | no liimt | no limit |
Martinique (France Treaty) | 14 | no limit | no limit |
Mexico | 14 | 182 days in any 12-month period | no limit |
Moldova (Commonwealth of Independent States Treaty) | VI (2) | 183 days | no limit |
Morocco | 14 | 182 days | $5,000 |
Netherlands | 15 | no limit | no limit |
New Zealand | 7 | no limit | no limit |
Norfolk Island (Australia Treaty) | 14 | 183 days | no limit |
Norway | 13 | 182 days | no limit |
Pakistan | XI (11) | 183 days | no limit |
Philippines | 15 | 89 days | $10,000 |
Poland | 15 | 182 days | no limit |
Portugal | 15 | 182 days in any 12-month period | no limit |
Reunion (France Treaty) | 14 | no limit | no limit |
Romania | 14 | 182 days | no limit |
Russia | 13 | 183 days | no limit |
Slovak Republic | 14 | 183 days in any 12-month period | no limit |
Slovenia | 14 | no limit | no limit |
South Africa | 14 | 183 days in any 12-month period | no limit |
Spain | 15 | no limit | no limit |
Sri Lanka | 15 | 183 days in any 12-month period | no limit |
Sweden | 14 | no limit | no limit |
Switzerland | 14 | no limit | no limit |
Tajikistan (Commonwealth of Independent States Treaty) | VI (2) | 183 days | no limit |
Thailand | 15 | 89 days | $10,000 |
Trinidad / Tobago | 17 | 183 days | $3,000 |
Tunisia | 14 | 183 days | $7,500 |
Turkey | 14 | 183 days in any 12-month period | no limit |
Turkmenistan (Commonwealth of Independent States Treaty) | VI (2) | 183 days | no limit |
Ukraine | 14 | no limit | no limit |
United Kingdom | 7 | no limit | no limit |
Uzbekistan (Commonwealth of Independent States Treaty) | VI (2) | 183 days | no limit |
Venezuela | 14 | no limit | no limit |