What federal form do I use to elect tax treaty? Do I have to come to the Tax department each year to elect tax treaty?
A. The two most common forms to elect tax treaty are the Form 8233 (PDF) and Form W-8BEN (PDF). Form 8233 is used to elect tax treaty for employment wages and must be made annually. Form W-8BEN is used to elect tax treaty for stipends and qualified scholarships (i.e. Tuition). The Form W-8BEN is valid for three years. The Tax department will send you a courtesy email in late November to remind you to come in to complete your next year’s tax treaty election. It is the responsibility of the individual student to come and complete new Form 8233.
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