Foreign National Tax Compliance
OSU is required by the U.S. Internal Revenue Service (IRS) to withhold federal income tax from ALL payments made to (or on behalf of) a nonresident alien. Regulations also require OSU to report all such payments to the IRS. Therefore, OSU must review all data related to the immigration status and purpose of their stay of all payment recipients at OSU who are not U.S. citizens or lawful permanent residents. Determining tax residency and tax treaty eligibility is a complicated and difficult task which is why International Employment Services at OSU uses tax compliance software called GLACIER.
Tax Treaty
All foreign nationals who receive payments for work, scholarships, travel reimbursement,
or honoraria, from OSU generally must enter information into the university tax database,
called Glacier. New students will have the opportunity to do this after attending the work permit session. This database helps OSU determine how you are to be taxed by the U.S. and the State
of Oklahoma.
You may be able to reduce your tax obligations if a tax treaty exists between the
U.S. and your home country. The Glacier software will tell you if such treaty is available. If Glacier determines that you are eligible for tax treaty benefits, you will be asked to print
a pdf file of a Form 8233 for employment or W-8BEN for a scholarship. Remember that
the existence of a treaty does not guarantee that you qualify for an exemption. Certain
conditions must be met, and each situation must be reviewed. When you reach out to
the ISS office for your International Work Permit, we will help you determine if you
qualify for a tax treaty.
Form 8233 is valid for one calendar year, from January 1 to December 31. You should be receiving a reminder by email in late November or early December about renewing your treaty. Your treaty for the next year will not be effective until you sign the Form 8233 and submit it to Trisha Iyonsi, International Tax Accountant. She will be available to help you understand your tax obligations and assist you with claiming tax treaty benefits.
List of Treaty:
- List of treaty countries for students on F or J visas
- List of treaty countries for teachers and scholars on J visas
- For more information on J-1 Visa Income Tax, please visit Employment for J-1 Exchange Visitor Students and Scholars pages. (For scholars / For students)
8843 Form
Checklist for Foreign Performers and Guest Speakers
Click here to download the checklist
IRS FAQ
Click here to navigate to the IRS FAQ related to Corona Virus