How To: Claim Tax Treaty for Fellowship Payments
Who does this? Stanford Students, Postdoctoral Scholars and Other Fellowship Recipients
When? A student, postdoctoral scholar or other fellowship recipient is a resident of a country that maintains a tax treaty with the U.S. for reduced federal taxation on fellowship payments
How? By completing and submitting a W-8BEN Tax Treaty Form to Payroll
Note: Tax treaty benefits for salary payments are claimed using the 8233 form. See Quick Steps: Claim Tax Treaty for Salary Payments.
Claim Tax Treaty for Fellowship Payments (6 steps)
Confirm eligibility to claim a tax treaty:
- You are eligible to claim a tax treaty if you are a non-resident alien, present in the U.S. on a F-1 or J-1 visa, and were a resident of one the following countries immediately preceding your arrival to the U.S.:
- China (does not include residents of Hong Kong or Taiwan)
- Czech Republic
- Slovak Republic
- Trinidad & Tobago
Note: Commonwealth of Independent States (C.I.S.) countries include Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan.
Download and print the W-8BEN Form:
- Click W-8BEN to download.
- Print form.
Complete the following fields on Part I of the form:
- Field 1 – Enter your full name.
- Field 2 – Enter your country of citizenship.
- Field 3 – Enter your permanent address in your country of residence.
- Field 4 – Enter your U.S. address.
- Field 5 – Enter your Social Security Number OR Individual Taxpayer Identification Number (ITIN) (required to claim a tax treaty).
Complete the following field on Part II of the form:
- Field 9 – Eenter your country of residence.
Complete Certification section in Part IV:
- Read certification statement.
- Sign and date the form.
Submit the completed W-8BEN to Payroll by:
- U.S. Mail to: 3145 Porter Drive, Palo Alto, CA 94304.
- ID Mail to MC 8440.
- In person at the University Payments Office (formerly University Cashier's Office) at 459 Lagunita Drive, Tresidder Memorial Union Suite 7, Stanford, CA 94305.
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What Happens Next?
- After receiving your completed form, Payroll will exempt your future fellowship payments from taxation.
- Payroll will automatically refund any federal tax withholding that was taken on your fellowship during the current tax year (the U.S. tax year is January 1 – December 31). Allow at least 1 week for processing of student fellowship tax refunds. Postdoctoral fellowship tax refunds are included on the next regular monthly check.
- Tax refunds for previous tax years must be claimed with the IRS on your tax return.