Refer to the Internal Revenue Service (IRS) Publication 901 for more detailed information.
The United States has income tax treaties with various countries. Since each treaty is independently negotiated, no general rule applies to all. Each treaty article must be looked at individually. Although a tax treaty may exempt you from paying income tax, you are still required to file an income tax return during tax reporting season (from January 1 – April 15th of every year). You also need to be aware of the fact that it may not always be beneficial to take advantage of a tax treaty. You may be required to pay the taxes upon returning to your home country and in some cases if you stay in the U.S. beyond a specified amount of time, you may be taxed retroactively for the entire period which you were exempt from taxes.
Please contact the Tufts Department of Payroll for assistance in determining whether or not you are eligible for tax treaty benefits. You can also refer to the above-mentioned IRS Publication 901 for treaty details and Treaty Article Number.
All international students, faculty and research scholars claiming exemptions from Federal and State taxes under a tax treaty MUST complete Form 8233 (Exemption from Withholding on Compensation for Dependent Personal Services of a Non-resident Alien Individual). Do not use a temporary student identification number on this form. Only a Social Security Number is allowed. If you do not yet have a social security number, please click here for information on how to apply.
In addition to IRS Form 8233, non-resident aliens claiming tax treaty benefits may be required to complete and submit a statement letter containing wording from the tax treaty. The Tufts Department of Payroll has prepared the statement letters for your convenience. Please contact Mr. Paul Paoletti at the Tufts Payroll Department for assistance at 617-628-5000, Ext. 72593.
The above-mentioned forms (Form 8233 and Statement) are filed with the IRS. There is a ten-day waiting period before treaty benefits become effective. According to IRS regulations, Tufts cannot refund Federal and State taxes taken out before the waiting period has expired. Refunds can be claimed at year-end on the individual’s tax return.
All individuals claiming tax treaty benefits MUST COMPLETE A NEW FORM 8233 EVERY DECEMBER. It is essential that the Department of Payroll receive a new Form 8233 prior to January 1st. The Payroll office cannot refund taxes withheld to individuals who submit their forms after that date.