Tax Treaty
The United States currently has tax treaties with more than 50 countries. These treaties are designed to decrease the likelihood that the NRA will be taxed on the same income both in the U.S. and the country of tax residency. Treaty benefits will not be honored unless appropriate treaty forms (Form 8233 or Form W8-BEN) are completed and on file, and the recipient has either an SSN or ITIN. (See ITIN vs. Social Security Number). Refunds cannot be issued if treaty exemption forms are signed after payment has been issued.Working for an investigator at UMSL who received a grant is considered compensation for services, which is under the independent personal services article of a treaty. This is because the institution or the investigator is deemed to be the recipient of the grant, not the NRA.
Sandra
Crawshaw
Nonresident Alien Tax Specialist
Office Location:
261Millenium Student Center
University of Missouri-St. Louis
8001 Natural Bridge Road
St. Louis, Missouri 63121-4499
Phone: 314-516-7298
Fax 314-516-5636
Office Hours: Monday - Friday - 8:00 AM to 5:00 PM