Exemption From Withholding on Compensation (8233)

Human Resources' International Services will send international employees and guests this completed form to sign and return if they have nonresident alien (NRA) tax status and a tax treaty.

Determine Your Tax Status

Determining Tax Status for International Faculty, Staff and Students

Your tax filing requirements as international students, scholars and employees varies depending on your visa category, the purpose of your visit and the length of your stay in the U.S. This information is used to determine your tax status as either a Nonresident Alien (NRA) or a Resident Alien (RA).

Your Tax Status

Your tax status is NOT the same as your immigration status

Residency Status Based on Visa and Length of Residence

Visa Type Length of Residency Tax Status
F-1 Student 5 years or less Nonresident Alien (NRA)
F-1 Student More than 5 years Resident Alien (RA)
J-1 Student 5 years or less Nonresident Alien (NRA)
J-1 Student More than 5 years Resident Alien (RA)
H-1B Visitor Less than 183 days Nonresident Alien (NRA)
J-1 Non-Student
2 years or less Nonresident Alien (NRA)
J-1 Non-Student More than 2 of the last 7 years Resident Alien (RA)

* Prior visits may change status.

UB calculates your residency status with each payment. Contact us immediately if you have questions about your taxation.

Carlos Gallardo

Certifying Acceptance Agent

International HR Services

Phone: 716-645-4430

Email: cg36@buffalo.edu

Amanda Brown

Manager

International HR Services

Phone: 716-645-4429

Email: amandab@buffalo.edu

See If You Have a Tax Treaty

Tax Treaties

Country Your Primary Purpose Exempt *** Time Limit Exempt Wage Limit Treaty Article
Armenia Teacher 2E N/A VI (1) (c)
Azerbaijan Teacher 2E N/A VI (1) (c)
Bangladesh

Teacher

Student

2E

D/S

N/A

$8,000

21(1)

21(2)

Belarus
Teacher
2E N/A
VI (1) (c)
Belgium  

Teacher

Student

2E

5

N/A

$9,000

20

21(1)

Bulgaria

Teacher

Student

2E

D/S

N/A

$9,000

19(1)

19(2)

Canada

Dependent Personal

Services

NRA $10,000* XV
China, P.R.

Teacher

Student

3E

D/S

N/A

$5,000

19

20(c)

Cyprus Student 5 $2,000
21(1)
Czech Republic

Teacher

Student

2E

5

N/A

$5,000

21(5)

21(1)

Egypt

Teacher

Student

2E

5

N/A

$3,000

22

23(1)

Estonia Student 5E $5,000 20(1)
France

Teacher

Student

2E

5

N/A

$5,000

20

21(1)

Georgia Teacher 2E N/A
VI (1) (c)
Germany

Teacher

Student

2E

4*E

N/A

$5,000

20(1)

20(4)

Greece Teacher 3E N/A XII
Hungary Teacher 2E* N/A 17
Iceland

Teacher

Student

2E

5E

N/A

$9,000

21

19(1)

India

Teacher

Student

2E

**

N/A

**

22

**

Indonesia

Teacher

Student

2E

5E

N/A

$2,000

20

19(1)

Israel

Teacher

Student

2E

5

N/A

$3,000

23

24(1)

Italy Teacher 2E* N/A
20
Jamaica Teacher 2E* N/A 22
Japan Teacher-as long as the individual remains a tax resident of Japan during this time 2E N/A
19
Japan Student-entered US before 3/30/04 5 $2,000
20(1)
Korea (South) (Republic of Korea)

Teacher

Student

2E

5

N/A

$2,000

20

21(1)

Kyrgyzstan Teacher
2E N/A VI (1) (c)
Latvia Student 5 $5,000 20(1)
Lithuania Student 5E $5,000
20(1)
Luxembourg
Teacher
2*E N/A 21(2)
Moldova Teacher 2E N/A VI (1) (c)
Morocco Student 5 $2,000 18
Netherlands

Teacher

Student

2*E

D/S

N/A

$2,000

21(1)

22(1)

Norway

Teacher

Student

2E

5

N/A

$2,000

15

16(1)

Pakistan

Teacher

Student

2E

5

N/A

$5,000

XII

XIII(1)

Philippines

Teacher

Student

2E

5

N/A

$3,000

21

22(1)

Poland

Teacher

Student

2E

5

N/A

$2,000

17

18(1)

Portugal

Teacher

Student

2E

5E

N/A

$5,000

22

23(1)

Romania

Teacher

Student

2E

5

N/A

$2,000

19

20(1)

Slovak Rep

Teacher

Student

2E

5E

N/A

$5,000

21(5)

21(1)

Slovenia

Teacher

Student

2E

D/S

N/A

$5,000

20(3)

20(1)

* These treaties contain "retroactive" clauses which may result in taxes being withheld retroactively if time or wage limits are exceeded.

** Not exempt, complete W-4 and IT-2104 as "single" and 0,1 or 2 allowances.

*** E designates elapsed years. These treaties are counted from the day that you arrived in the U.S. instead of the year that you arrived.

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Completing the PDF Form

  1. Read through all pages of the document to find specific instructions if any
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  3. Print the form
  4. Get required signatures
  5. Scan a copy of the signed form for your records
  6. Send the original, completed, signed form to:         

Human Resources
120 Crofts Hall
North Campus

Need Help Completing the Form?

Send email, phone or submit a question

Carlos Gallardo

Certifying Acceptance Agent

International HR Services

Phone: 716-645-4430

Email: cg36@buffalo.edu

Amanda Brown

Manager

International HR Services

Phone: 716-645-4429

Email: amandab@buffalo.edu

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Form Facts

Form Type: Downloadable, PDF document

Requirements: Adobe Acrobat

Updated: 01/01/2015

Owner: Internal Revenue Service