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Exemption From Withholding on Compensation (8233)
Human Resources' International Services will send international employees and guests this completed form to sign and return if they have nonresident alien (NRA) tax status and a tax treaty.
Determining Tax Status for International Faculty, Staff and Students
Your tax filing requirements as international students, scholars and employees varies depending on your visa category, the purpose of your visit and the length of your stay in the U.S. This information is used to determine your tax status as either a Nonresident Alien (NRA) or a Resident Alien (RA).
Your Tax Status
Your tax status is NOT the same as your immigration status
Residency Status Based on Visa and Length of Residence
| Visa Type | Length of Residency | Tax Status |
|---|---|---|
| F-1 Student | 5 years or less | Nonresident Alien (NRA) |
| F-1 Student | More than 5 years | Resident Alien (RA) |
| J-1 Student | 5 years or less | Nonresident Alien (NRA) |
| J-1 Student | More than 5 years | Resident Alien (RA) |
| H-1B Visitor | Less than 183 days | Nonresident Alien (NRA) |
| J-1 Non-Student | 2 years or less | Nonresident Alien (NRA) |
| J-1 Non-Student | More than 2 of the last 7 years | Resident Alien (RA) |
* Prior visits may change status.
UB calculates your residency status with each payment. Contact us immediately if you have questions about your taxation.
Tax Treaties
| Country | Your Primary Purpose | Exempt *** Time Limit | Exempt Wage Limit | Treaty Article |
|---|---|---|---|---|
| Armenia | Teacher | 2E | N/A | VI (1) (c) |
| Azerbaijan | Teacher | 2E | N/A | VI (1) (c) |
| Bangladesh | Teacher Student | 2E D/S | N/A $8,000 | 21(1) 21(2) |
| Belarus | Teacher | 2E | N/A | VI (1) (c) |
| Belgium | Teacher Student | 2E 5 | N/A $9,000 | 20 21(1) |
| Bulgaria | Teacher Student | 2E D/S | N/A $9,000 | 19(1) 19(2) |
| Canada | Dependent Personal Services | NRA | $10,000* | XV |
| China, P.R. | Teacher Student | 3E D/S | N/A $5,000 | 19 20(c) |
| Cyprus | Student | 5 | $2,000 | 21(1) |
| Czech Republic | Teacher Student | 2E 5 | N/A $5,000 | 21(5) 21(1) |
| Egypt | Teacher Student | 2E 5 | N/A $3,000 | 22 23(1) |
| Estonia | Student | 5E | $5,000 | 20(1) |
| France | Teacher Student | 2E 5 | N/A $5,000 | 20 21(1) |
| Georgia | Teacher | 2E | N/A | VI (1) (c) |
| Germany | Teacher Student | 2E 4*E | N/A $9,000 | 20(1) 20(4) |
| Greece | Teacher | 3E | N/A | XII |
| Hungary | Teacher | 2E* | N/A | 17 |
| Iceland | Teacher Student | 2E 5E | N/A $9,000 | 21 19(1) |
| India | Teacher Student | 2E ** | N/A ** | 22 ** |
| Indonesia | Teacher Student | 2E 5E | N/A $2,000 | 20 19(1) |
| Israel | Teacher Student | 2E 5 | N/A $3,000 | 23 24(1) |
| Italy | Teacher | 2E* | N/A | 20 |
| Jamaica | Teacher | 2E* | N/A | 22 |
| Korea (South) (Republic of Korea) | Teacher Student | 2E 5 | N/A $2,000 | 20 21(1) |
| Kyrgyzstan | Teacher | 2E | N/A | VI (1) (c) |
| Latvia | Student | 5 | $5,000 | 20(1) |
| Lithuania | Student | 5E | $5,000 | 20(1) |
| Luxembourg | Teacher | 2*E | N/A | 21(2) |
| Malta | Student | D/S | $9,000 | 20(2) |
| Moldova | Teacher | 2E | N/A | VI (1) (c) |
| Morocco | Student | 5 | $2,000 | 18 |
| Netherlands | Teacher Student | 2*E D/S | N/A $2,000 | 21(1) 22(1) |
| Norway | Teacher Student | 2E 5 | N/A $2,000 | 15 16(1) |
| Pakistan | Teacher Student | 2E 5 | N/A $5,000 | XII XIII(1) |
| Philippines | Teacher Student | 2E 5 | N/A $3,000 | 21 22(1) |
| Poland | Teacher Student | 2E 5 | N/A $2,000 | 17 18(1) |
| Portugal | Teacher Student | 2E 5E | N/A $5,000 | 22 23(1) |
| Romania | Teacher Student | 2E 5 | N/A $2,000 | 19 20(1) |
| Slovak Rep | Teacher Student | 2E 5E | N/A $5,000 | 21(5) 21(1) |
| Slovenia | Teacher Student | 2E D/S | N/A $5,000 | 20(3) 20(1) |
| Spain | Student | 5E | $5,000-Personal Exemption Amount | 22(1) |
| Tajikistan | Teacher | 2E | N/A | VI(1) (c) |
| Thailand | Teacher Student | 2*E 5 | N/A $3,000 | 23 22(1) |
| Trinidad and Tobago | Teacher Student | 2E 5 | N/A $2,000 | 18 19(1) |
| Tunisia | Student | 5 | $4,000 | 20 |
| Turkmenistan | Teacher | 2E | N/A | VI(1) (c) |
United Kingdom (Northern Ireland and England) | Teacher | 2*E | N/A | 20A |
| Uzbekistan | Teacher | 2E | N/A | VI(1) (c) |
| Venezuela | Teacher Student | 2E 5 | N/A $5,000 | 21(3) 21(1) |
* These treaties contain "retroactive" clauses which may result in taxes being withheld retroactively if time or wage limits are exceeded.
** Not exempt, complete W-4 and IT-2104 as "single" and 0,1 or 2 allowances.
*** E designates elapsed years. These treaties are counted from the day that you arrived in the U.S. instead of the year that you arrived.
Download the Form
Completing the PDF Form
- Read through all pages of the document to find specific instructions, if any
- Enter requested information into the form
- Print the form
- Get required signatures
- Scan a copy of the signed form for your records
- Send the original, completed, signed form to:
Human Resources
ÃÛÌÒ´«Ã½
Townsend Hall
205 Hayes Road
Buffalo, NY 14214
Need Help Completing the Form?
Form Facts
Form Type: Downloadable, PDF document
Requirements: Adobe Acrobat
Updated: 01/01/2015
Owner: Internal Revenue Service