Publication 519 |
2000 Tax Year |
Appendix B
This appendix contains the statements nonresident alien teachers
and researchers must file with Form 8233, Exemption From
Withholding on Compensation for Independent (and Certain Dependent)
Personal Services of a Nonresident Alien Individual, 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.
Denmark and Pakistan
Note: Residents of Denmark should use the following
statement only if they are electing to have the old United
States- Denmark treaty apply in its entirety for 2001. The new
treaty has no exemption specifically for teaching compensation.
I am a resident of
____ [insert the name of the country under whose
treaty you claim exemption]. 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.
I am a professor or teacher visiting the United States for the
purpose of teaching at
____ [insert the name of the educational
institution at which you teach], which is a recognized
educational institution. I will receive compensation for my teaching
activities.
The teaching compensation received during the entire tax year (or
during the period from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and
____ [insert the name of the country under whose
treaty you claim exemption]. I have not previously claimed
an income tax exemption under this treaty for income received as a
teacher or student before the date of my arrival in the United States.
I arrived in the United States on
____ [insert the date of your last arrival into the
United States before beginning the teaching services for which
exemption is claimed]. The treaty exemption is available
only for compensation paid during a period of two years beginning on
that date.
Belgium and Japan
I was a resident of
____ [insert the name of the country under whose
treaty you claim the 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.
I have accepted an invitation by the U.S. government, or by a
university or other recognized educational institution in the United
States, to come to the United States for the purpose of teaching or
engaging in research at
____ [insert the name of the educational
institution], which is a recognized educational
institution. I will receive compensation for my teaching or research
activities.
The teaching or research compensation received during the entire
tax year (or during the portion of the year from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and
____ [insert the name of the country under whose
treaty you claim exemption]. I have not previously claimed
an income tax exemption under this treaty for income received as a
teacher, researcher, or student before the date of my arrival in the
United States.
Any research I perform will be undertaken in the public interest
and not primarily for the private benefit of a specific person or
persons.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching or research services for
which the exemption is claimed]. The treaty exemption is
available only for compensation received during a period of two years
beginning on that date.
People's Republic of China
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. I have not
been lawfully accorded the privilege of residing permanently in the
United States as an immigrant.
I am visiting the United States for the purpose of teaching, giving
lectures, or conducting research at
____ [insert the name of the educational
institution or scientific research institution at which you teach,
lecture, or conduct research], which is an accredited
educational institution or scientific research institution. I will
receive compensation for my teaching, lecturing, or research
activities.
The teaching, lecturing, or research compensation received during
the entire tax year (or during the period from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and the People's Republic of
China. I have not previously claimed an income tax exemption under
that treaty for income received as a teacher, lecturer, researcher, or
student before the date of my arrival in the United States.
Any research I perform will be undertaken in the public interest
and not primarily for the private benefit of a specific person or
persons.
I arrived in the United States
____ [insert the date of your last arrival in the
United States before beginning your teaching, lecturing, or research
activities]. The treaty exemption is available only for
compensation received during a maximum aggregate period of three
years.
Commonwealth of Independent States (except Kazakstan and
Russia)
Note: Residents of Ukraine should use the following
statement only if they are electing to have the treaty between the
United States and the former Soviet Union apply in its entirety for
2001. The United States- Ukraine treaty has no exemption
specifically for teaching, research, or conference compensation.
I am a resident of
____ [insert name of C.I.S. member]. 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.
I have accepted an invitation by a governmental agency or
institution in the United States, or by an educational or scientific
research institution in the United States, to come to the United
States for the purpose of teaching, engaging in research, or
participating in scientific, technical, or professional conferences at
____ [insert the name of the governmental agency or
institution, educational or scientific institution, or organization
sponsoring a professional conference], which is a
governmental agency or institution, an educational or scientific
institution, or an organization sponsoring a professional conference.
I will receive compensation for my teaching, research, or conference
activities.
The teaching, research, or conference compensation received during
the entire tax year (or during the period from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and the former Union of
Soviet Socialist Republics. I have not previously claimed an income
tax exemption under that treaty for income received as a teacher,
researcher, conference participant, or student before the date of my
arrival in the United States.
Any research I perform will not be undertaken primarily for the
benefit of a private person or commercial enterprise of the United
States or a foreign trade organization of
____ [insert name of C.I.S. member],
unless the research is conducted on the basis of intergovernmental
agreements on cooperation.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching, research, or conference
services for which exemption is claimed]. The treaty
exemption is available only for compensation received during a period
of two years beginning on that date.
Egypt, Hungary, Korea,
Philippines, Poland, and Romania
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.
I have accepted an invitation by the U.S. government (or by a
political subdivision or local authority thereof), or by a university
or other recognized educational institution in the United States for a
period not expected to exceed two years for the purpose of teaching or
engaging in research at
____ [insert the name of the educational
institution], which is a recognized educational
institution. I will receive compensation for my teaching or research
activities.
The teaching or research compensation received during the entire
tax year (or for the portion of the year from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and
____ [insert the name of the country under whose
treaty you claim exemption]. I have not previously claimed
an income tax exemption under this treaty for income received as a
teacher, researcher, or student before the date of my arrival in the
United States.
Any research I perform will be undertaken in the public interest
and not primarily for the private benefit of a specific person or
persons.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching or research services for
which exemption is claimed]. The treaty exemption is
available only for compensation received during a period of two years
beginning on that date.
Germany
I am a resident of the Federal Republic of Germany. 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.
I am a professor or teacher visiting the United States for the
purpose of advanced study, teaching, or research at
____ [insert the name of the accredited university,
college, school, or other educational institution, or a public
research institution or other institution engaged in research for the
public benefit]. I will receive compensation for my
teaching, research, or study activities.
The compensation received during the entire tax year (or during the
period from
____ to
____) for these activities qualifies for exemption from
withholding of federal tax under the tax treaty between the United
States and the Federal Republic of Germany. I have not previously
claimed an income tax exemption under that treaty for income received
as a student, apprentice, or trainee during the immediately preceding
period. (If, however, following the period in which the alien claimed
benefits as a student, apprentice, or trainee, that person returned to
the Federal Republic of Germany and resumed residence and physical
presence before returning to the United States as a teacher or
researcher, that person may claim the benefits of this treaty.)
Any research I perform will be undertaken in the public interest
and not primarily for the private benefit of a specific person or
persons.
I arrived in the United States on
____ [insert the date of your last arrival into the
United States before beginning the services for which the exemption is
claimed]. The treaty exemption is available only for
compensation paid during a period of two years beginning on that date.
Greece
I am a resident of Greece. 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.
I am a professor or teacher visiting the United States for the
purpose of teaching at
____ [insert the name of the other educational
institution at which you teach], which is an educational
institution. I will receive compensation for my teaching activities.
The teaching compensation received during the entire tax year (or
during the period from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and Greece. I have not
previously claimed an income tax exemption under that treaty for
income received as a teacher or student before the date of my arrival
in the United States.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching services for which
exemption is claimed]. The treaty exemption is available
only for compensation received during a period of three years
beginning on that date.
Iceland and Norway
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.
I have accepted an invitation by the U.S. government, or by a
university or other recognized educational institution in the United
States for a period not expected to exceed two years for the purpose
of teaching or engaging in research at
____ [insert the name of the educational
institution], which is a recognized educational
institution. I will receive compensation for my teaching or research
activities.
The teaching or research compensation qualifies for exemption from
withholding of federal tax under the tax treaty between the United
States and
____ [insert the name of the country under whose
treaty you claim exemption]. I have not previously claimed
an income tax exemption under this treaty for income received as a
teacher, researcher, or student before the date of my arrival in the
United States.
Any research I perform will not be undertaken primarily for the
private benefit of a specific person or persons.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching or research services for
which exemption is claimed]. The treaty exemption is
available only for compensation received during a period of two years
beginning on that date.
India
I was a resident of India 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.
I am visiting the United States for the purpose of teaching or
conducting research at
____ [insert the name of the university, college,
or other recognized educational institution]. I will
receive compensation for my teaching or study activities.
The teaching or research compensation received during the entire
tax year (or during the period from
____ to
____) for these activities qualifies for exemption from
withholding of federal tax under the tax treaty between the United
States and India.
Any research I perform will be undertaken in the public interest
and not primarily for the private benefit of a specific person or
persons.
I arrived in the United States on
____ [insert the date of your last arrival into the
United States before beginning the services for which the exemption is
claimed]. The treaty exemption is available only for
compensation paid during a period of two years beginning on that date.
Indonesia
I was a resident of Indonesia 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.
I have accepted an invitation by
____ [insert the name of the university, college,
school, or other similar educational institution] to come
to the United States solely for the purpose of teaching or engaging in
research at that educational institution. I will receive compensation
for my teaching or research activities.
The teaching or research compensation received during the entire
tax year (or during the period from
____ to
____) qualifies for exemption from withholding of federal tax
under the tax treaty between the United States and Indonesia. I have
not previously claimed an income tax exemption under that treaty for
income received as a teacher or researcher before the date specified
in the next paragraph.
I arrived in the United States on
____ [insert the date of your arrival into the
United States before beginning the teaching or research services for
which the exemption is claimed]. The treaty exemption is
available only for compensation paid during a period of two years
beginning on that date.
Any research I perform will be undertaken in the public interest
and not primarily for the private benefit of a specific person or
persons.
Italy
I was a resident of Italy on the date of my arrival in the United
States. I am not a U.S. citizen. I have not been accorded the
privilege of residing permanently in the United States as an
immigrant.
I am a professor or teacher visiting the United States for the
purpose of teaching or performing research at
____ [insert the name of the educational
institution or medical facility at which you teach or perform
research], which is an educational institution or a medical
facility primarily funded from governmental sources. I will receive
compensation for my teaching or research activities.
The compensation received during the entire tax year (or during the
period from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and Italy. I have not
previously claimed an income tax exemption under that treaty for
income received as a teacher, researcher, or student before the date
of my arrival in the United States.
Any research I perform will be undertaken in the general interest
and not primarily for the private benefit of a specific person or
persons.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching or research services for
which exemption is claimed]. The treaty exemption is
available only for compensation received during a period of two years
beginning on that date.
Jamaica
I was a resident of Jamaica 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.
I am visiting the United States for the purpose of teaching or
conducting research for a period not expected to exceed two years at
____ [insert the name of the educational
institution at which you teach or conduct research], which
is a recognized educational institution. I will receive compensation
for my teaching or research activities.
The teaching or research compensation received during the entire
tax year (or during the period from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and Jamaica. I have not
previously claimed an income tax exemption under that treaty for
income received as a teacher, researcher, or student before the date
of my arrival in the United States.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching or research services for
which exemption is claimed]. The treaty exemption is
available only for compensation paid during a period of two years
beginning on that date.
Luxembourg
I am a resident of Luxembourg. 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.
I have accepted an invitation by
____ [insert the name of the educational
institution where you teach or engage in research], which
is a recognized educational institution, to come to the United States
for the purpose of teaching or engaging in research at that
institution. I will receive compensation for my teaching or research
activities.
The teaching or research compensation received during the entire
tax year (or during the period from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and Luxembourg. I have not
previously claimed an income tax exemption under that treaty for
income received as a teacher, researcher, or student before the date
of my arrival in the United States.
Any research I perform will not be carried on for the benefit of
any person using or disseminating the results for purposes of profit.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching or research services for
which exemption is claimed]. The treaty exemption is
available only for compensation received during a period of two years
beginning on that date.
Trinidad and Tobago
I was a resident of Trinidad and Tobago 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.
I have accepted an invitation by the U.S. government, or by a
university or other educational institution in the United States, to
come to the United States for the purpose of teaching or engaging in
research at
____ [insert the name of the educational
institution], which is an educational institution approved
by an appropriate governmental education authority. No agreement
exists between the government of the United States and the government
of Trinidad and Tobago for the provision of my services. I will
receive compensation for my teaching or research services.
The teaching or research compensation received during the entire
tax year (or for the period from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and Trinidad and Tobago. I
have not previously claimed an income tax exemption under that treaty
for income received as a teacher, researcher, or student before the
date of my arrival in the United States.
Any research I perform will be undertaken in the public interest
and not primarily for the private benefit of a specific person or
persons.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching or research services for
which exemption is claimed]. The treaty exemption is
available only for compensation received during a period of two years
beginning on that date.
United Kingdom
I was a resident of the United Kingdom on the date of my arrival in
the United States. I am not a U.S. citizen. I have not been accorded
the privilege of residing permanently in the United States as an
immigrant.
I am a professor or teacher visiting the United States for a period
of not more than two years for the purpose of teaching or engaging in
research at
____ [insert the name of the educational
institution], which is a recognized educational
institution. I will receive compensation for my teaching or research
activities.
The teaching or research compensation received during the entire
tax year (or during the period from
______ to
______) qualifies for exemption from withholding of federal tax under
the tax treaty between the United States and the United Kingdom. I
have not previously claimed an income tax exemption under that treaty
for income received as a teacher, researcher, or student before the
date of my arrival in the United States.
Any research I perform will be undertaken in the public interest
and not primarily for the benefit of any private person or persons.
I arrived in the United States on
____ [insert the date of your last arrival in the
United States before beginning the teaching or research services for
which exemption is claimed]. The treaty exemption is
available only for compensation received during a period of two years
beginning on that date. The entire treaty exemption is lost
retroactively if my stay in the United States exceeds two years.
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