Tax Treaty Eligibility

The United States has income tax treaties with a number of foreign countries. Under these treaties, residents of foreign countries are taxed at a reduced rate or exempt from U.S. income taxes on certain types of income received from sources within the U.S. For a list of countries and treaty details, please see Table 2.

If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income and you are eligible for the tax treaty, you can claim the benefits of the treaty. In order to do that, you must complete the GLACIER system and submit the tax treaty form that corresponds to your tax residency status and applicable income type to the International Tax Office (ITO).

Table 2. Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties.

Tax Treaty Forms

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

• Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

• Form W-9, Request for Taxpayer Identification Number and Certification