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

Tax Treaties

Tax Treaties

Form 8233 (continued)

Case Study

Michael Wei is a student from the People's Republic of China. He entered the U.S. in August 2022 in F-1 immigration status. In 2023, he received a $8,000 scholarship (tuition only) from the University and worked at the school library. He received a Form W-2 in the amount of $3,200 for his work-study (Form 8233 was not submitted timely) and a Form 1042-S reporting his scholarship. Form 1040-NR, Schedule OI is completed as shown.

Form 1040NR