Stanford students, postdoctoral scholars and visiting faculty who are residents of a foreign country maintaining a tax treaty with the U.S. can submit Form 8233 plus attachments to Payroll for reduced federal taxation on their salary payments.
Tax treaty benefits for fellowships are claimed using the W-8BEN form. Refer to How To: Claim Tax Treaty for Fellowship Payments for more information.
Before You Start
A Social Security number or Individual Taxpayer ID Number (ITIN) is required to claim the tax treaty.
To be eligible to claim a tax treaty for salary payments, the applicant must be one of the following:
- A nonresident alien
- In the U.S. on one of the following visas
- Student: F-1, J-1 or CPT/OPT
- Postdoc/Faculty: H1-B, J-1 or O-1
- A resident of one of the a country maintaining a tax treaty with the U.S. immediately preceding their arrival in the U.S
- Download and print the appropriate form for your country of residence to attach to the IRS Form 8233. Refer to Form: Salary Tax Treaty Forms for more information.
- Enter your full name and Social Security Number (required)
- Enter the date you arrived in the U.S. (excluding tourist visits)
- Sign the form
- Download and print Form 8233 from the IRS website.
- Complete all fields in Part I of Form 8233
- Enter your permanent address in your country of residence on line 4
- Enter the date you arrived in the U.S. (excluding tourist visits) on line 8
- Enter the date your current visa expires on line 9b
- Complete the following field in Part II of Form 8233
- Provide an estimate of the total compensation that you expect to receive in the current calendar year
- Complete the Certification section in Part III of Form 8233
- Read the certification statement
- Sign and date the form
- Download and print the W-9 Form from the IRS website
- Enter name and address information
- Enter your Social Security Number in Part I
- Sign and date Part II
- Send original forms (Country 8233 form, IRS Form 8233 and W-9 (if applicable) to Payroll at:
What Happens Next?
- After receiving your completed form and attachments, Payroll exempts your future salary payments from taxation.
- Payroll automatically refunds 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 Jan. 1 to Dec. 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.
- Form 8233 (and accompanying forms) must be completed each tax year.
- At the end of each tax year, Payroll sends a new 8233 to be completed.
