Although there are certain basic similarities among them, the treaties vary in significant ways in terms of the benefits they offer, in terms of the types of income covered, the total amount of the exemption, and the number of years one can claim the benefit. The university withholds tax on your earnings unless you make a claim for exemption by treaty. Countries with tax treaties with the United States are listed below. The existence of a tax treaty with your country does not automatically mean you do not have to pay taxes. Individuals who are sure they are eligible for treaty benefits must complete in duplicate a claim form to be submitted to the Payroll office.
Individuals are responsible for their own tax decisions.
If the IRS determines you are ineligible for treaty benefits, your withheld taxes will not be returned, but you will not have to pay the penalty. All nonresidents for tax purposes, including those who cannot or did not work in the U.S., e.g. F-2s, must file a federal tax return and IRS Form 8843. Most residents for tax purposes who have income from a source in the United States must file the tax return form 1040 or one of its derivatives between January 1 and April 15 for the preceding tax year. Forms will be available during that period from the center. In addition, the center sponsors a series of workshops with general information on how to file.