UNITED STATES INCOME TAX
A tax that the government imposes on
income earned by individuals.
Income tax is a key source of funds that
the U.S. government uses to fund its
activities and serve the public.
Income tax is “withheld” from wages.
Canbe referred to as “federal
WHAT IS A TAX TREATY?
Formal written agreement between
U.S.has tax treaties with a number
Residents of foreign countries are
taxed at a reduced income tax rate or
exempt from U.S. taxes on certain
types of income
TAX TREATIES -CONTINUED
Not all countries have tax treaties
Notall tax treaties are the same.
Each country has their own
“agreement” with the United States.
TAX TREATIES & STUDENT
Some countries have tax treaties with
the United States that exempt student
wages from income tax.
Certain conditions need to be met in
order for student wages to be exempt:
1) Length of time in the United States
2) Amount of Earnings
Qualify for tax treaty? Fill out form
Form 8233 is a form that exempts your
wages from income tax. There will be
no “withholdings” from the wages you
Must be filled out annually.
WHAT IF 8233 IS NOT
When you file tax return at the end
of the year – you can be refunded the
income tax that was “withheld”.
Summary of Tax Treaties:
Student Wages & Form 8233: