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?

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

Click here to view her Form 8233.