Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Tax Treaties

Tax Treaties

Form 8233

International students and scholars who qualify should complete Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, annually and give it to their employer. This allows employers to avoid withholding federal income tax on the students' and scholars' earnings until the applicable treaty benefit amount is exceeded.

Students and scholars are entitled to claim treaty benefits on their tax returns even if they did not give the proper forms to their employer or college, or if the employer did not issue the correct reporting document.

Top portion of Form 8233