Electing a Tax Treaty

(For: International employees receiving state salary or honararium)

Please be advised that as per United States IRS guidelines, any income paid to you as an international employee, whether received as New York State salary or an honorarium stipend, is taxable at 30%.

Please see below for instructions on completing a tax treaty application.

  1. Verify that your country is eligible for tax treaty benefits with the U.S. Here you will find a complete list of all countries with which the U.S. holds a tax treaty, as well as specifications and exceptions (i.e payment limits, time restraints).
  2. If you are eligible for tax treaty benefits, you must complete the 8233 form.

* Please Note: You MUST have either a U.S. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) in order to complete Form 8233. Tax treaty benefits will NOT be processed without an ITIN number.
** If you do not have either an SSN or ITIN, please allow yourself 4-8 weeks for processing to obtain one. This can, and should be done in your home country, prior to your arrival into the U.S. in order to allow enough time to obtain a taxpayer number and elect for treaty benefits.

For instructions on how to obtain a U.S. Social Security Number or Individual Taxpayer Identification Number, please click below:

FOR SSN: http://www.ssa.gov/ssnumber/
FOR ITIN: http://www.irs.gov/businesses/small/international/article/0,,id=96696,00.html