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) to Eowyn Greeno 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).