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 Disbursements as backup for an iOU Other Checks request, along with the LA-6 form, copies of visa, passport, and I-94 card.
On this page:
Complete 8233 Form (6 steps)
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.
Download and print the 8233 Form:
- Click 8233 Form to download.
- Print form.
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.
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.
Read the Certification in Part IV, sign and date the form.
Submit the completed 8233 to Disbursements with the completed iOU request for the honorarium payment.
What Happens Next?
- Travel and Reimbursement will process the iOU request and issue a check to 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 |