U.S. Tax Treaty Benefits
The United States and certain other countries have established treaties that provide exemption from federal withholding taxes. These generally do not apply to any exemption from FICA, only the withholding tax. Each income type for which a country has an exemption is based on the primary purpose of the 'visit', and generally relates to the primary purpose of the original entry visa if the visa status changes while in the United States.
Vanderbilt uses an online information collection system, called Glacier, to capture the information needed to determine if the international person may qualify for a treaty exemption. The Glacier application assists the individual with completing the necessary forms needed to claim the exemption.
An individual must have a tax identification number or Social Security Number to apply for a tax treaty benefit.
Vanderbilt University is responsible for reviewing the information completed by the international person and submitting Form 8233 to the IRS. As the withholding agent, Vanderbilt University reserves the right to deny treaty benefit exemption of withholding tax if review of documents and other information indicates benefits might not apply. The individual can claim benefits at the time of tax filing, if he or she believes they do apply.
See the Tax Treaty Benefits section of IRS Publication 519, U.S. Tax Guide for Aliens for additional information.
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