Tax Workshop for Foreign Nationals - Tax Services

Federal Income Tax
‣ Exemption to Federal Taxes by tax treaty
– An agreement between the U.S. and another country which
reduces or exempts the individual from tax withholding.
− To be eligible:
− A tax treaty must exist between the U.S. and your resident country
− You must be a nonresident of the U.S.
− Primary purpose of visit and job must meet the requirements listed in
the tax treaty
− such as professor or researcher pay, or amounts received for
studies by a foreign student
− Time and dollar constraints of the tax treaty must be met
− You must have a taxpayer ID# (Social Security # or ITIN)
− Must complete appropriate paperwork (GLACIER documentation)
NOTE: California does not conform to Federal tax treaty laws