2014 Update for Non-Resident Aliens

2014 Update Page For Nonresident Aliens Currently Claiming Tax Treaty Tax Exemption

Nonresident aliens who are currently claiming a tax treaty exemption on their payments from Boston University need to complete updated tax forms for the calendar year 2014 in order to continue to receive their tax treaty benefits.

In December of every year, you will receive a letter in the mail from the Payroll Office which contains your tax forms. The following forms may be included.

Form 8233, Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual, is only valid for the tax year in which it was filed. Current 8233 forms filed in 2013 expire on December 31, 2013. If you receive a Form 8233 in the mail, please sign it and send it back to the Payroll Office at 25 Buick Street Boston, MA 02215.

Form W-9, Request for Taxpayer Identification, is used to claim tax treaty benefits by foreign nationals considered Resident Aliens for tax purposes. When the form is used to claim treaty benefits, the form must be signed every calendar year. If you receive a Form W-9 in the mail, please sign it and send it back to the Payroll Office at 25 Buick Street Boston, MA 02215.

Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Withholding, is valid for three calendar years and must be signed every three calendar years for as long as you are receiving a fellowship. Forms W-8BEN signed in calendar year 2012 will expire December 31, 2014.

All documents must be signed and returned to the Payroll Office by December 15, 2013 in order to continue receiving reduced tax benefits. If the signed document are not received by January 1st, we will stop tax treaty benefits, but we will not reset W-4 to single 0.

For more information, contact the Payroll Office at 617-353-2270