Tax Treaty Info for Student Employees

This page is mainly directed to new international students, but should serve as a reminder to continuing international students.

How to Apply for a Tax Treaty or Fellowship Treaty Exemption

If you are a non-U.S. citizen receiving income via the UCSD payroll system either as a TA or GSR, and your country of citizenship has a Tax Treaty with the U.S., you may be exempt from paying federal payroll taxes up to an income limit established by your country. If you are a non-U.S. citizen receiving income via the UCSD payroll system for a fellowship,* and your country of citizenship has a Fellowship Treaty with the U.S., you may be exempt from paying federal payroll taxes up to an income limit established by your country.

You can see if your country has a tax treaty or fellowship treaty with the U.S. on OGS's website.

* NOTE: The above does not apply to fellowship payments paid through the Bursar's Office.

Tax Treaty Exemption - Two Forms Required

To apply for this tax treaty exemption, two forms must be completed and submitted to the CSE Graduate Student Financial Support/Payroll Coordinator EACH CALENDAR YEAR that you receive UCSD payroll income as a TA or GSR. The websites these forms can be printed from are listed below. If your country is not listed, there is no tax treaty between it and the U.S. The forms should be completed and submitted as early in the year as possible. If you submit a form late in the year, the federal tax already paid will be refunded on a future paycheck.

  1. Tax Treaty Statement Form - If your country of citizenship has a tax treaty with the U.S., a Tax Treaty Statement is available on the UC Office of the President (UCOP) website. The forms are divided into two sections - teachers/researchers and students, so be sure to complete the one for students.
  2. Exemption From Withholding Form - Nonresident Alien Individual Internal Revenue Service Form 8233. Instructions for Form 8233.

Fellowship Treaty Tax Exemption - One Form Required

  1. To apply for this exemption, the W-8 BEN form should be completed and submitted. W-8 BEN form. Instructions for fellowship treaty form.

Applications to affect 2003 wages should be submitted by early November 2003. Applications to affect 2004 wages should be submitted after January 1, 2004, as early in the new calendar year as possible.

If you are unsure which form to complete, please contact the CSE Graduate Student Financial Support/Payroll Coordinator. All forms may be submitted to the department, and will be forwarded to the tax specialist in the campus payroll office.