Tax Treaty

An income tax treaty is an agreement between the United States and a foreign country that exempts foreign students/visitors from U.S. federal income taxes. These treaties protect foreign students/visitors from having to pay taxes on U.S. based income both in the U.S. and in their home country (“double taxation”). Visitors who claim exemption under a tax treaty will have to pay taxes for their U.S. based income in their home country

The existence of an income tax does not automatically exempt an individual from paying taxes. An individual must meet the qualifications for exemption as set forth in the treaty article. Most treaties are based on the country of residency, not the country of citizenship.

NOTE: Exemption is from FEDERAL TAXES only. Employees are not exempt from State taxes.

To: Non-Immigrant Employees with WITH SALARY Appointments ONLY

It’s that time of year to renew your Tax Treaty for 2008

Forms to claim exemption under a Tax Treaty for the year 2008 are posted on the International Center website. If you are currently and continue to be employed at the University on a with salary appointment and would like to continue your exempt status, you will need to complete and/or submit the following forms:

Non-Resident (for tax purposes): Kindly refer to the forms completed in Glacier:

• Tax Treaty 2008 cover sheet
• Tax Summary Report
• Form 8233
• State Form (EDD)
• Tax Treaty Article
• W-4

Resident (for tax purposes):

• Tax Treaty 2008 cover sheet
• W8-BEN
• Form 8233
• Tax Treaty Article
• W-4
• W-9

Download the 2008 Tax Treaty documents

Also, print out the appropriate Tax Treaty Article

Appointments will NOT be available for Tax Treaty 2008 matters. A reminder to our students and scholars, please kindly refer to the tax forms that you had signed initially to assist you in filling out the forms for 2008.

After you have reviewed and completed the tax treaty forms, you will need to submit them to the IC front desk. If you have questions or need help filling out the forms, please visit an appropriate Tax Treaty Submission Sessions listed below. All sessions will be held at the IC’s Conference Room (3800 Berkeley Place). The IC is open Monday, Tuesday, Thursday, and Friday from 8am to 5pm.

If there are any questions regarding Tax Treaty status, you may also contact Mia Navas at (949) 824-1327 or mnavas@uci.edu.

Thank you,

Mia Navas
UCI International Center
International Personnel Specialist