How to Apply for Tax Treaty Benefits - Scholarship/Fellowship Recipients
|
Residents of certain countries may be entitled to reduced tax rates, or exemption from tax, under an applicable tax treaty between their country and the United States. Using information provided by the visitor, the Tax Department determines whether a visitor is eligible to claim a tax treaty benefit.
The existence of a tax treaty between the U.S. and a visitor's resident country does not guarantee that the visitor may take advantage of any benefits. View a list of countries with tax treaties
Visitors are asked to complete the International Tax Questionnaire (ITQ) which provides the information necessary to determine their U.S. tax status and determine if treaty benefits are available.
The ITQ collects information about the visitor's immigration status, purpose for the current visit, and details about past visits to the United States. The ITQ should be submitted to the Tax Department, with the following documentation, to the mailing address listed on page 1 of the ITQ:
- Copy of the I-94 Departure Card, usually stapled to the passport
- Copy of U.S. Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN)
- Copy of the visitor's I-20 (for F-1 students) or DS-2019 (for J-1 visa holders)
- Copy of the identification page of the passport
The SSN is issued by the Social Security Administration (SSA) to work-eligible individuals that have a job. More information regarding who is eligible for a
SSN and instructions on how to apply are found on the SSA website: International Students and Social Security Numbers.
The ITIN is issued by the Internal Revenue Service (IRS) to individuals that are not eligible for an SSN but have an income tax filing requirement.
Indiana University is considered a Certifying Acceptance Agent and can assist students with making the application for an ITIN. Visit
Applying for an ITIN for information about eligibility and the
procedures that apply based on which IU campus you attend.
Indiana University is not permitted to grant tax treaty benefits for scholarship/fellowship income if a visitor has applied for a SSN or ITIN but has not yet received the number. If it is determined that a visitor is eligible for reduced tax rates, after receiving the SSN or ITIN, a Tax Department representative will prepare the appropriate IRS forms and contact the student for a signature.
|
