In general, scholarship or fellowship pay to a non-resident alien is subject to federal income tax withholding (14%). However, a non-resident alien who qualifies to claim a tax treaty can avoid withholding by properly filling the W-8BEN package. Properly filling the W-8BEN package implies that all required information is included and accurate, that the addemdum and additional documentation is also submitted, and that there are no scratches or corrections of any kind in the documents including liquid paper (IRS regulations). Please keep in mind that the W-8BEN package (form, addendum, and supporting documentation) MUST be submitted every calendar year. The W-8BEN package is only valid from January to December of the year it is submitted.
Supporting Required Documentation: Please attach a copy of the Form I-20 for F-1 Visa Holders or a copy of the DS2019 for J-1 Visa holders. In addition, please submit a copy of your Social Security Card.
Please include the required addendum. This addendum is included in the W-8BEN package link below.
Please do not submit this package until you get a Social Security number since the Payroll Office will NOT be able to grant the benefits of the tax treaty until we have your Social Security number.
The University of Washington will NOT refund federal withholding taxes due to either late or an incomplete W-8BEN package. The individual can request a refund from the IRS when he or she files his or her income tax return.
STEP BY STEP INSTRUCTIONS
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Enter your permanent residence address. Generally, this would be your address in your home country or in the country where you filled income taxes before entering the United States. This CANNOT be an address in the United States.
Enter your current mailing address. This MUST be an address in the United States.
Enter your social security number and check the box for SSN.
Enter your employee ID number. Please contact your Payroll Coordinator if you do not know your employee ID number or visit Employee Self-Service.
9a. Check the box and enter your country of residence.
9b. Check the box if you have entered your social security or individual
taxpayer identification number on Line 6 above. If you do not have a number,
you cannot claim the tax treaty exemption after 2000.
9c. This must be checked. Check the box if
you are eligible to claim the tax treaty exemption.
9d. Leave blank.
9e. Leave blank.
Must be completed. Indicate the tax treaty article under
which the exemption from federal tax withholding is claimed (for example,
an individual from Egypt who is claiming an exemption on stipend, should
write Article 23(1)). The income tax treaty Articles can be found
at:
http://www.washington.edu/admin/finmgmt/globalsupport/docs/TaxTreatyMatrix120307.pdf
Must be completed. The rate of withholding is 0% for all stipend payments.
Must be completed. Please write: "Nonservice grants".
Must be completed. Acceptable answers include: "full-time student at the University of Washington who was a permanent resident of (your country) before coming to the United States" or "researcher at the University of Washington who was a permanent resident of (your country) before coming to the United States".
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Payroll Box 355655 A Division of Financial Management payroll@u.washington.edu Modified: December 9, 2008 |
University of Washington 3903 Brooklyn Ave. NE Seattle, WA 98105
Office (206)543-9202 |