Tax Treaty Benefits Instructions

The following information may be utilized to establish or renew tax treaty benefits.

New Foreign Nationals

To establish a Foreign National employee/payee with Visa History and Tax Treaty information at Duke, please fill out the Duke University Foreign National Form and follow the provided instructions. Employees who wish to claim a tax treaty must complete Form 8233 if compensatory and its appropriate attachment at the Payroll Office (See Below for examples and instructions.) Non-compensatory Awards (Scholars/Fellows) who wish to claim a tax treaty must complete Form W8BEN in the Payroll Office (See Below for examples and instructions.)

Compensatory Payments

If you are the holder of an F or J visa , please utilize the following information:

  • If you are receiving compensatory payment (biweekly or faculty/staff salary payment-payment on the 25th of each month), please complete IRS Form 8233 (pages 1 and 2). You will also need to complete IRS Form 8233 Attachment page 3. Page 3 is based upon your country of tax residency the year prior to entry in The United States.

Forms

IRS Form 8233
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The Corporate Payroll Services is required to file a completed IRS Form 8233 and attachment with the Internal Revenue Service each year for all foreign nationals claiming a tax treaty exemption. Therefore, we must obtain IRS Form 8233 and attachment for each foreign national who would like to claim a tax treaty exemption.

Based upon your response, Corporate Payroll Services will determine whether you are eligible to claim a tax treaty exemption. Corporate Payroll Services will contact you, if you are not eligible to claim such an exemption.

Included is a sample completed IRS Form 8233 and attachment for your convenience to serve as a guide. Please be attentive to the following fields when completing IRS Form 8233 and its attachment.

  • Taxpayer Identification Number: Please write in your nine digit United States Social Security Number.
  • Compensation for independent (and certain dependent) personal services (item 11a): provide a description of the job you are currently providing for Duke. Examples of this description would be as follows: teaching assistant or research assistant.
  • Treaty Article (item 12b): Please record the appropriate article number which applies to your exemption. If you are renewing your benefits, the article number should be the same for 2007 as you recorded on the previous IRS Form 8233 (2006 Form). 

IRS Form 8233 Required Attachment
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Witness Signature and Date and Witness name printed. Another person must "witness" your signature of the 8233 attachment by signing their name below yours, writing the date, and printing their name clearly. By witnessing your signature, this person is simply confirming that they saw you complete and sign this form yourself.

Be sure to complete all required fields, sign, and date all forms.

Non-compensatory Payments

If you are receiving non-compensatory payment on the last day of each month, please complete IRS Form W8BEN.

IRS Form W8BEN
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The Payroll Office is required to file a completed IRS Form W8BEN with the Internal Revenue Service every three years for all foreign national claiming a tax treaty exemption.

Based upon your response, Corporate Payroll Services will determine whether you are eligible to claim such an exemption. Corporate Payroll Services will contact you, if you are not eligible to claim such an exemption.

Included is a sample completed IRS Form W8BEN for your convenience to serve as a guide. Please be attentive to the following fields when completing IRS Form W8BEN.

  • Line 1 (Name of individual or organization that is the beneficial owner): Please write in your name
  • Line 4 (Permanent residence address): Address back in your home country.
  • Line 5 (Mailing address): Address locally
  • Line 6 (U. S. taxpayer identification number): Please write in your nine digit United States Social Security Number.

Be sure to complete all required fields, sign and date all forms.

H-1B Visa Holders

The Payroll Office is required to file a completed documents and attachment with the Internal Revenue Services each year for all foreign nationals claiming a tax treaty exemption. Therefore, we must obtain these forms for each foreign national who would like to claim a tax treaty exemption.

Based upon your response, Corporate Payroll Services will determine whether you are eligible to claim a tax treaty exemption. Corporate Payroll Services will contact you, if you are not eligible to claim such an exemption.

Included is a sample completed tax treaty exemption form and attachment for your convenience to serve as a guide. Please be attentive to the following fields when completing these forms.

  • Social Security Number: Please write in your nine digit United States Social Security Number

IRS Form W-9
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You may use the sample IRS Form W-9 as a guide on how to complete your tax treaty form.

  • Please complete IRS Form W-9. You will also need to complete the same attachment page that an F or J visa holder needs to complete. The attachment page is based upon your country of tax residency the year prior to entry in The United States.

Required Attachment
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Witness Signature and Date and Witness name printed. Another person must "witness" your signature of the tax treaty exemption forms by signing their name below yours, writing the date, and printing their name clearly. By witnessing your signature, this person is simply confirming that they saw you complete and sign this form yourself.

Be sure to complete all required fields, sign and date all forms.

Non-H-1B Visa Holders

You will need to complete IRS Form 8233 Attachment page 3. Page 3 is based upon your country of tax residency the year prior to entry in The United States.

IRS Form 8233
Download Form | View Sample

The Corporate Payroll Services is required to file a completed IRS Form 8233 and attachment with the Internal Revenue Service each year for all foreign nationals claiming a tax treaty exemption. Therefore, we must obtain IRS Form 8233 and attachment for each foreign national who would like to claim a tax treaty exemption.

Based upon your response, Corporate Payroll Services will determine whether you are eligible to claim a tax treaty exemption. Corporate Payroll Services will contact you, if you are not eligible to claim such an exemption.

Included is a sample completed IRS Form 8233 and attachment for your convenience to serve as a guide. Please be attentive to the following fields when completing IRS Form 8233 and its attachment.

  • Taxpayer Identification Number: Please write in your nine digit United States Social Security Number.
  • Compensation for independent (and certain dependent) personal services (item 11a): provide a description of the job you are currently providing for Duke. Examples of this description would be as follows: teaching assistant or research assistant.
  • Treaty Article (item 12b): Please record the appropriate article number which applies to your exemption.

 
IRS Form 8233 Required Attachment
Download Form | View Sample

Witness Signature and Date and Witness name printed. Another person must "witness" your signature of the 8233 attachment by signing their name below yours, writing the date, and printing their name clearly. By witnessing your signature, this person is simply confirming that they saw you complete and sign this form yourself.

Be sure to complete all required fields, sign, and date all forms.