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This page discusses how an alien student, trainee, or researcher may claim a treaty exemption for a scholarship or fellowship by submitting Form W-8 BEN to the payer of the grant. However, a scholarship or fellowship recipient who receives wages and a scholarship or fellowship from the same institution both of which are exempt from tax under a tax treaty can claim treaty exemptions on both kinds of income on Form 8233.

A page discussing rules about payees of payments (other than income effectively connected with a U.S. trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity.

You will be considered to have a closer connection to a foreign country than the United States if you or the IRS establishes that you have maintained more significant contacts with the foreign country than with the United States.

A section about withholding taxes and employment taxes on payments to foreign persons and U.S. persons abroad.

Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.

If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim the benefits of the treaty.

This page has information about people who are required to report payments subject to NRA withholding.

Income paid to nonresident aliens other than wages should be withheld upon using the following rules.

Listing of ACCI-approved FAQs about International Individual tax matters by category.