Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
To claim an exemption from U.S. Income Tax under a tax treaty between the U.S. and your country, you must complete Form 8233 (see instructions). You must also complete and attach a statement which describes why you are eligible for an exemption under the tax treaty.
See sample forms and statements below:
Tax treaty information is available online at IRS Publication 901 U.S. Tax Treaties.
Note the following questions should be answered as follows on Form 8233:
14. Sufficient facts to justify the exemption from withholding claimed on line 12 and/or line 13: Write in the following: "I am a legal permanent resident of (name of country) and I am eligible to claim exemption from withholding based on the tax treaty between the US and (name of country for which you are claiming benefits)".
15. Number of personal exemptions you are claiming: Leave blank.
16. How many days will you perform services in the US during this tax year? Leave blank.
17. Daily personal exemption amount claimed: Leave blank.
18. Total personal exemption amount claimed: Leave blank.
How to Submit Form 8233
In order to apply for tax treaty benefits, you must complete Form 8233 correctly and attach:
- a letter or statement describing your eligibility for the tax treaty exemption (See IRS Pub 519, Appendix A & B)
- a copy of your most recent Form I-20, DS-2019, or I-797
- a copy of your most recent I-94 record,
- a copy of your most recent U.S. visa,
- a copy of your passport ID page,
- a copy of your most recent award letter (e.g. Assistantships, Scholarships, etc.)
These documents should be submitted to the OISS. We will review the documents and then forward them to the UNH Payroll Office.
It is the responsibility of the UNH Payroll Office to review your form and accompanying documents. UNH Payroll will fax your application to the Internal Revenue Service, which makes the final determination on your eligibility. It takes approximately 3 to 4 weeks from the time you complete the forms until the information is entered into the payroll system. Please be patient while your information is verified and computed.
If after 4 weeks, taxes are still being taken out of your paycheck, please contact the Payroll Office at 862-1400.