Form 8233, Tax Treaty Benefits

International student employees who perform dependent personal services and are nonresident aliens for tax purposes may use Form 8233 to claim exemption from withholding of tax on compensation for services that is exempt from U.S. tax under a U.S. tax treaty.

The appropriate 8233 statement (see link below) must be attachd to the Form 8233.  The college or university is respoonsible for filing the forms with the IRS.  Please contact Tax Services for assistance if needed.

Tax Treaties

Tax Treaties - Student/Scholar:
A list of countries and the tax treaty articles that relate to payments to students and scholars

Form 8233

Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

Form 8233, Instructions

Top Six 8233 Errors

Attachment to Form 8233

Student Statement - attachment to Form 8233

Cerification & Mailing Form 8233

Withholding Agent Certification: The campus must review the form for completeness, accuracy and eligibility for the exemption.  In Part IV, Name:  Enter Minnesota State Colleges & Universities - {your college/univeristy name here}.  Our employer identification number is 41-1687554.  Enter your college/university mailing address & your telephone number. Sign and date the form.  Mail the form to:

Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0725

Or FAX to: 1-877-824-9781 or (267) 941-1365 (note: a single transmission should not exceed 25 pages)

Give one copy of the completed Form 8233 and tax treaty statement to the employee, keep one for your records and submit one to Tax Services. Each copy of Form 8233 must include the required student statement attachment, except for Canadian employees.