Tax Treaties
Some countries have tax treaty agreements with the U.S. in which certain types of income may be exempted from federal (not state) taxes.
- General information on tax treaty benefits can be found in IRS publication 901.
- The actual tax treaty text may also be found on the IRS website.
- The list of countries with treaty benefits for scholarship or fellowship grants can be found here.
International students and scholars who are nonresidents for tax purposes and intend to take advantage of a tax treaty benefit should provide IRS Form 8233 and a tax treaty statement to their U.S. income provider in order to reduce or avoid tax withholding on income. For students and scholars at UC Berkeley, this is often completed through the GLACIER process. If not, GLACIER Tax Prep will help determine if you were eligible for a tax treaty and provide the necessary documenation.
Note: Tax treaty benefits are only eligible for federal taxes and not California state tax.