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

Nonresident Income and Deductions

Taxation of Nonresidents

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Ivonne, from Germany, worked part of the year at the local university in California. She gave the university Form 8233 and they properly applied her treaty benefit. In August, Ivonne moved to Illinois and began the fall semester at the local university. She gave Form 8233 to the university in Illinois. However, the Illinois university was not aware that Ivonne had already exempted part of her income in California. At the end of the year, Ivonne's taxable wages were calculated as follows:

Income and Federal Taxes Withheld Amount

W-2 California university wages, taxes withheld


1042-S Code 20 California university


W-2 Illinois university wages, taxes withheld


1042-S Code 20 Illinois university


Total wages


Allowable treaty benefit


Taxable wages


Would Ivonne receive a refund of federal income taxes withheld if her treaty benefit was applied correctly at both colleges?