Tax Treaties

A tax treaty is an agreement between two governments under which each country agrees to reduce or exempt an individual from federal income tax withholding on scholarship/fellowship grants and/or compensation payments. Treaties

  • avoid double taxation of income
  • are unique and may differ from each other in provisions for exemption
  • do not automatically exempt you from taxes (you must meet their qualifications and complete and submit all required tax treaty exemption forms to Human Resources Compliance and Immigration Services [HRCIS])

If you come to the U.S. from a country with which the U.S. has entered into a tax treaty, you should review the provisions of that treaty and the U.S. tax regulations to determine the proper tax exposure.


Claiming Tax Treaty Benefits

HRCIS is available to help you determine whether a particular tax treaty applies to you and to help complete the required documentation.

You will need the following documents:

  • Social Security Card (SSN Card) or Individual Tax Identification Number (ITIN)
  • Valid passport with I-94 card
  • I-20, DS-2019, or I-797

To arrange an appointment, please contact the Foreign National Tax Consultant at immigration@virginia.edu or 434.924.1377.


Resources