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Tax Treaties The United States has negotiated tax treaties with many other countries in the world. The state of Oregon has chosen to honor these tax treaties as well (not all states in the US follow suit). Portland State University has chosen to extend treaty benefits to those who are eligible under the provisions of a tax treaty through the payroll. In order to apply for benefits first check to see if your home country has negotiated a treaty with the United States that has a provision that would be applicable (see the lists below). Next, complete the CO-NRA Form and IRS Form 8233. Bring all of these forms with the necessary documentation to the Human Resources Office. Please bear in mind that not all treaties exempt income earned in the US from income taxes. Some treaties exempt income received from foreign sources for the support of a student or faculty member while in the US . Most treaties contain clauses to eliminate double taxation of a foreign national while in the US. The time limit on most treaties is calculated from the first date of arrival in the US. IRS rules regarding treaties can be found in Publication 519 - US Tax Guide for Aliens and in Publication 901 - US Tax Treaties. The following treaty countries have articles that provide benefits to teachers and researchers:
The following treaty countries have articles that provide benefits to students:
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