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

Foreign Student Comprehensive Practice

Part I: Simone Dupont

Tax Forms (continued)

Why did Simone file Form 8233 with her U.S. employer?

So her employer could legitimately not withhold federal income taxes until her treaty benefit amount was exceeded
So her employer could withhold federal income taxes at a reduced rate
To document her presence in the United States for use in the substantial presence test at a later date
To exclude her scholarship from U.S. taxes

Click here to view her Form 8233.