COMPLETION OF FORM 8233 BY INTERNATIONAL STUDENTS AND SCHOLARS

International students and scholars who wish to claim a tax treaty-based exemption from federal, state, and city tax witholding on compensation for personal services performed at Columbia University are required to file Form 8233 when filing Form W-4. Form 8233 must be filed by

1. All students, trainees, teachers, researchers, and individuals performing dependent personal services (services as an employee) and
   
   
2. Individuals performing independent personal services (independent contractors and honorarium recipients)

Form 8233 is valid only for the calendar year in which it is filed and must be refiled each year.

In addition to Form 8233, students, teachers, and researchers claiming a treaty-based exemption are required to provide an additional statement. Sample statements are available in the appendix of Publication 519 (most recent edition).

Last Reviewed: 7 February 2012 Last modified: 7 February 2012
Columbia University International Students and Scholars Office