Guide to Global Payroll Management - 2020 - E-57

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Appendix E-Miscellaneous Lists and Tables

Required Statements by Students to Accompany Form 8233 (From IRS Pub 519, U.S. Tax
Guide for Aliens, Appendix A)

Appendix A-Tax Treaty Exemption Procedure for Students
This appendix contains the statements nonresident alien students
and trainees must file with Form
8233 to claim a tax treaty exemption from withholding of tax on
compensation for dependent personal services. For treaty countries
not listed, attach a statement in a
format similar to those for other
treaties. See chapter 8 for more information on withholding.

Belgium
1. I was a resident of Belgium on
the date of my arrival in the
United States. I am not a U.S.
citizen. I have not been lawfully accorded the privilege of
residing permanently in the
United States as an immigrant.
2. I am present in the United
States for the purpose of my
education or training.
3. I will receive compensation
for personal services performed in the United States.
This compensation qualifies
for exemption from withholding of federal income tax under the tax treaty between the
United States and Belgium in
an amount not in excess of
$9,000 for any tax year.
4. I arrived in the United States
on
[insert the date
of your last arrival in the United States before beginning
study or training]. For a
trainee who is temporarily
present in the United States
for the purpose of securing
training required to practice a
profession or professional
specialty, the treaty exemption is available only for compensation paid during a period of 2 years.

Bulgaria
1. I was a resident of Bulgaria
on the date of my arrival in the
United States. I am not a U.S.
citizen. I have not been lawfully accorded the privilege of
residing permanently in the
United States as an immigrant.
2. I am temporarily present in
the United States for the primary purpose of studying at
[insert the name of
the university or other recognized educational institution
at which you study] or
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securing training to practice a
profession or professional
specialty.
3. I will receive compensation
for personal services performed in the United States.
This compensation qualifies
for exemption from withholding of federal income tax under the tax treaty between the
United States and Bulgaria in
an amount not in excess of
$9,000 for any tax year.
4. I arrived in the United States
on
[insert the date
of your last arrival in the United States before beginning
study or training]. The treaty
exemption for training is available only for compensation
paid during a period of 2
years.

China, People's
Republic of
1. I was a resident of the People's Republic of China on the
date of my arrival in the United States. I am not a U.S.
citizen.
2. I am present in the United
States solely for the purpose
of my education or training.
3. I will receive compensation
for personal services performed in the United States.
This compensation qualifies
for exemption from withholding of federal income tax under the tax treaty between the
United States and the People's Republic of China in an
amount not in excess of
$5,000 for any tax year.
4. I arrived in the United States
on
[insert the date
of your last arrival in the United States before beginning
study or training]. I am claiming this exemption only for
such period of time as is reasonably necessary to complete the education or training.

Cyprus
1. I was a resident of Cyprus on
the date of my arrival in the
United States. I am not a U.S.
citizen. I have not been lawfully accorded the privilege of
residing permanently in the
United States as an immigrant.

2. I am temporarily present in
the United States for the primary purpose of studying at
[insert the name of
the university or other recognized educational institution
at which you study].

3. I will receive compensation
for personal services performed in the United States.
This compensation qualifies
for exemption from withholding of federal income tax under the tax treaty between the
United States and Cyprus in
an amount not in excess of
$2,000 ($10,000 if you are a
participant in a government
sponsored program of study
not exceeding 1 year) for any
tax year. I have not previously
claimed an income tax exemption under that treaty for
income received as a student
before the date of my arrival
in the United States.
4. I arrived in the United States
on
[insert the date
of your last arrival in the United States before beginning
study at the U.S. educational
institution]. The $2,000 treaty
exemption is available only
for compensation paid during
a period of 5 tax years beginning with the tax year that includes my arrival date, and
for such additional period of
time as is necessary to complete, as a full-time student,
educational requirements as
a candidate for a postgraduate or professional degree
from a recognized educational institution.

Czech Republic,
Estonia, Latvia,
Lithuania, and
Slovak Republic
1. I was a resident of
[insert the name of the country under whose treaty you
claim exemption] on the date
of my arrival in the United
States. I am not a U.S. citizen. I have not been lawfully
accorded the privilege of residing permanently in the United States as an immigrant.

2. I am temporarily present in
the United States for the primary purpose of studying or
training at
[insert the
name of the university or
other recognized educational
institution at which you study];

or, I am temporarily present in
the United States as a recipient of a grant, allowance, or
award from
[insert
the name of the nonprofit organization or government institution providing the grant,
allowance, or award].
3. I will receive compensation
for services performed in the
United States. This compensation qualifies for exemption
from withholding of federal income tax under the tax treaty
between the United States
and
[Insert the
name of the country] in the
amount not in excess of
$5,000 ($10,000 if you are a
participant in a government
sponsored program of study
not exceeding 1 year) for any
tax year.
4. I arrived in the United States
on
[insert the date
of your last arrival in the United States before beginning
study at the U.S. educational
institution]. The $5,000 treaty
exemption is available only
for compensation paid during
a period of 5 tax years beginning with the tax year that includes my arrival date.

Egypt
1. I was a resident of Egypt on
the date of my arrival in the
United States. I am not a U.S.
citizen. I have not been lawfully accorded the privilege of
residing permanently in the
United States as an immigrant.
2. I am temporarily present in
the United States for the primary purpose of studying at
[insert the name of
the university or other recognized educational institution
at which you study].
3. I will receive compensation
for personal services performed in the United States.
This compensation qualifies
for exemption from withholding of federal income tax under the tax treaty between the
United States and Egypt in an
amount not in excess of
$3,000 ($10,000 if you are a
participant in a government
sponsored program of study
not exceeding 1 year) for any
tax year. I have not previously
claimed an income tax exemption under that treaty for
Publication 519 (2019)

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Guide to Global Payroll Management - 2020

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