Tax Treaties

• Form may be completed in Payroll at 3608 ASB (515-294-6556)
  
  
• The provisions of the tax treaties that the United States has with other countries are listed in the Internal Revenue Service Publication 901, "U.S. Tax Treaties"

• Any nonresident alien who is eligible for Tax Treaty exemption is required to fill out Form 8233 and the attachment each year they are eligible. 
   
  
• Non Student Tax Treaty List:  
  
  A listing of the countries that the U.S. has tax treaties with for teachers and researchers.
  

• Student Tax Treaty List:  
  
  A listing of the countries that the U.S. has tax treaties with for students.
  

Foreign Withholding

• Resident Aliens - are taxed in the same manner as U.S. citizens.

• Nonresident Aliens - All Nonresident Aliens should contact the International Students & Scholars Office at Room 3248 Memorial Union.

Nonresident aliens who are salaried employees may only claim single with 1(one) allowance, students paid hourly should claim single with zero allowances on the W-4 form for the first 5 (five) years they are in the United States. Nonresident aliens cannot claim Earned Income Credit or "Exempt" on line 7 of the W-4 form.