Visitors from certain countries may be eligible for "treaty benefits," that is, an exemption from taxation or an exemption/reduction of withholding on payments from UC, under the terms of a tax treaty between the US and the visitor's country of residence.
A list of those treaties and the text of each can be found on the IRS web page United States Income Tax Treaties - A to Z.
International visitors must be registered with UC International Services, and must have reported to them all necessary personal data, before UC will consider granting any treaty benefits.
International visitors must also possess a US Social Security Number or an IRS-issued "ITIN" to be eligible to receive a treaty benefit. UC International Services can help international visitors to apply for an ITIN if needed.
Applying for Treaty Benefits
To apply for treaty benefits, the visitor must complete and sign IRS Form 8233 (for payments of compensation) or IRS Form W-8BEN (for payments of scholarships/fellowships).
We strongly recommend that the visitor ask UC International Services to complete those forms for the visitor's signature. However, it is the visitor's responsibility to complete, sign and submit Form 8233 or Form W-8BEN.
Payment requests received by Accounts Payable without Form 8233 or Form W-8BEN will be processed with appropriate tax withheld.
Ruling on Treaty Applicability
Determinations of the applicability of any treaty provision in any particular case are made by the Director, Tax Compliance.