Tax Treaty Exemption

To claim a tax treaty exemption, the visitor must have a SSN or ITIN number and submit a completed Form 8233 (Exemption from Withholding on Compensation for Independent Personal Services of Nonresident Alien Individual -12/01 revision) to Allyson Lindsley in International Programs at least ten days prior to payment.

Visitors receiving honoraria payments from the university receive Form 1042-S (Foreign Person’s U.S. Source Income Subject to Withholding) at year end for use in filing U.S. annual tax returns (1040NR/1040-NREZ).