How To: Claim Tax Treaty for Honorarium

Who does this?  Foreign visitors to Stanford on B-1, WB or J-1 visas

When?  A foreign visitor to Stanford, due to receive an honorarium payment, is a resident of a country that maintains a tax treaty with the U.S. for reduced federal taxation on personal services payments.

How?  By completing and submitting an 8233 Form to Disbursements as backup for an iOU Other Checks request, along with the LA-6 form, copies of visa, passport, and I-94 card.

 

On this page:

 

Complete 8233 Form (6 steps)

step 1

You are eligible to claim a tax treaty if you are a non-resident alien, present in the U.S. on a B-1, WB or J-1 visa, and were a resident of a country maintaining a tax treaty within the U.S. immediately preceding your arrival to the U.S.

Note:  Visitors who enter on a B-1 visa or under WB status may claim an honorarium if the event lasts no more than 9 days.

See the Tax Treaty Table for Personal Services table to determine if a tax treaty exists for your country of residence and the length of time you will be present in the U.S.

step 2

Download and print the 8233 Form:

  1. Click 8233 Form to download.
  2. Print form.
step 3

Complete all fields on Part I of the 8233 Form:

  1. Enter your permanent address in your country of residence on line 4.


  2. Note:  To claim the tax treaty, you must have a Social Security Number or Individual Taxpayer ID Number (ITIN).

  3. Enter the date when you first arrived in the U.S. (exclude tourist visits) on line 8.
  4. Enter the date your visa currently expires on line 9b.
step 4

Complete the following fields on Part II of the Form:

  1. Provide an estimate of the total compensation that you expect to receive in this calendar year.
step 5

Read the Certification in Part IV, sign and date the form.

step 6

Submit the completed 8233 to Disbursements with the completed iOU request for the honorarium payment.

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What Happens Next?

  • Travel and Reimbursement will process the iOU request and issue a check to visitor.
  • A 1042-S tax form will be issued for the honorarium payment by March 15 of the following calendar year.

Questions?

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Tax Treaty Table for Personal Services
Country Treaty Article Maximum Presence in the U.S. in a Calendar Year (except where noted) $ Limit
Armenia (Commonwealth of Independent States Treaty) VI (2) 183 days no limit
Ashmore and Cartier Islands (Australia Treaty) 14 183 days no limit
Australia 14 183 days no limit
Austria 14 no limit no limit
Azerbaijan (Commonwealth of Independent States Treaty) VI (2) 183 days no limit
Bangladesh 15 183 days in any 12-month period no limit
Barbados 14 89 days $5,000
Belarus (Commonwealth of Independent States Treaty) VI (2) 183 days no limit
Belgium 7 no limit no limit
Bulgaria 7 no limit no limit
Canada VII (7) no limit no limit
China 13 183 days no limit
Christmas Island (Indian Ocean) (Australia Treaty) 14 183 days no limit
Cocos (Keeling) Island (Australia Treaty) 14 183 days no limit
Coral Sea Islands Territory (Australia Treaty) 14 183 days no limit
Cyprus 17 182 days no limit
Czech Republic 14 183 days in any 12-month period no limit
Denmark 14 no limit no limit
Egypt 15 89 days no limit
Estonia 14 183 days in any 12-month period no limit
Finland 14 no limit no limit
France 14 no limit no limit
French Guiana (France Treaty) 14 no limit no limit
Georgia (Commonwealth of Independent States Treaty) VI (2) 183 days no limit
Germany 7 no limit no limit
Greece X (10) 183 days $10,000
Guadeloupe (France Treaty) 14 no limit no limit
Hungary 13 183 days no limit
Iceland 7 no limit no limit
India 15 89 days no limit
Indonesia 15 119 days in any 12-month period no limit
Ireland 14 no limit no limit
Israel 16 182 days no limit
Italy 14 (1) no limit no limit
Jamaica 14 89 days in a calender year $5,000
Japan 7 no limit no limit
Kazakhstan 14 183 days in any 12-month period no limit
Korea 18 182 days $3,000
Kyrgyzstan (Commonwealth of Independent States Treaty) VI (2) 183 days no limit
Latvia 14 183 days in any 12-month period no limit
Lithuania 14 183 days in any 12-month period no limit
Luxembourg 15 no limit no limit
Malta 7 no liimt no limit
Martinique (France Treaty) 14 no limit no limit
Mexico 14 182 days in any 12-month period no limit
Moldova (Commonwealth of Independent States Treaty) VI (2) 183 days no limit
Morocco 14 182 days $5,000
Netherlands 15 no limit no limit
New Zealand 7 no limit no limit
Norfolk Island (Australia Treaty) 14 183 days no limit
Norway 13 182 days no limit
Pakistan XI (11) 183 days no limit
Philippines 15 89 days $10,000
Poland 15 182 days no limit
Portugal 15 182 days in any 12-month period no limit
Reunion (France Treaty) 14 no limit no limit
Romania 14 182 days no limit
Russia 13 183 days no limit
Slovak Republic 14 183 days in any 12-month period no limit
Slovenia 14 no limit no limit
South Africa 14 183 days in any 12-month period no limit
Spain 15 no limit no limit
Sri Lanka 15 183 days in any 12-month period no limit
Sweden 14 no limit no limit
Switzerland 14 no limit no limit
Tajikistan (Commonwealth of Independent States Treaty) VI (2) 183 days no limit
Thailand 15 89 days $10,000
Trinidad / Tobago 17 183 days $3,000
Tunisia 14 183 days $7,500
Turkey 14 183 days in any 12-month period no limit
Turkmenistan (Commonwealth of Independent States Treaty) VI (2) 183 days no limit
Ukraine 14 no limit no limit
United Kingdom 7 no limit no limit
Uzbekistan (Commonwealth of Independent States Treaty) VI (2) 183 days no limit
Venezuela 14 no limit no limit
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