The United States currently has tax treaties with more than 50 countries. These treaties are designed to decrease the likelihood that the NRA will be taxed on the same income both in the U.S. and the country of tax residency. Treaty benefits will not be honored unless appropriate treaty forms (Form 8233 or Form W-8BEN) are completed and on file, and the recipient has either an SSN or ITIN. (See ITIN vs. Social Security Number). Refunds cannot be issued if treaty exemption forms are signed after payment has been issued.
Working for an investigator at UMSL who received a grant is considered compensation for services. This is because the institution or the investigator is deemed to be the recipient of the grant, not the NRA.
Jim Webb
Nonresident Alien Tax Specialist
362 Social Science & Business Building
University of Missouri-St. Louis
One University Blvd
St. Louis, Missouri 63121-4400
Phone: 314-516-7298
Fax: 314-516-5636
Office Hours: M-F 8:00 AM to 5:00 PM
