FAQ's for Nonresident Aliens (NRA's) - Tax Treaties
- How do I find out if I am
entitled to any treaty benefits?
- Do states allow federal income
tax treaty benefits also?
- How do I claim a treaty benefit?
- Is it necessary to file IRS Form 8843 Statement for Exempt Individuals for each tax year?
- How do I
find out if I am entitled to any treaty benefits?
Refer to IRS Publication 901 - US Tax Treaties at http://www.irs.gov/pub/irs-pdf/p901.pdf or contact the JHU Tax Office at Tax@jhu.edu.
- Do states allow
federal income tax treaty benefits also?
It depends. Some do and some do not. D.C. and Virginia do allow treaty benefits but Maryland does not.
- How do I claim a
treaty benefit?
An NRA actually claims a treaty benefit when eligible on his or her year end federal income tax return. A NRA can stop federal tax withholding in advance when eligible for a treaty benefit by completing treaty paperwork with the Tax Office.
IRS Form 8233 should be completed by NRAs who qualify for a tax treaty benefit from tax withholding for compensation or salary income. You may stop in to the JHU Tax Office for assistance in completing treaty paperwork during our walk in hours. In order to complete the treaty paperwork be sure to bring your visa certification, passport and valid social security number.
IRS Form W-8BEN should be completed by NRAs who qualify for a tax treaty benefit from tax withholding for fellowship income. Again, both forms can only be completed with a valid social security number not the temporary number assigned by the University.
Resident aliens may also claim a treaty benefit on the IRS Form 1040 federal tax return. Detailed instructions can be found in IRS Publication 519. http://www.irs.gov/pub/irs-pdf/p519.pdf
- Is it necessary to
file IRS Form 8843 Statement for Exempt Individuals for each tax year?
Yes. All NRAs who are students with an F, J, M or Q visa and teachers with a J or Q visa, regardless of income should complete Form 8843.
