[Updated Feb 5, 2026]
See IRS page: Claiming Tax Treaty Benefits and Claiming Treaty Exemption for a Scholarship or Fellowship Grant
Your country may have a treaty with the U.S. that could reduce the amount of employment income and scholarship/grant income that is taxable.
See IRS Pub 4011, pdf pages 16-19 for summary charts of treaty benefits related to students and scholars.
You will use IRS 8233 to claim treaty benefits for employment income.
If you claim treaty benefits for employment income, federal taxes will not be withheld on amounts up to the maximum of your treaty benefit.
If you did not claim treaty benefits, you will still claim the treaty benefit when you file your 1040-NR.
You will use IRS W-8BEN to claim treaty benefits for taxable portions of scholarship or grants, also for banks accounts when interest is earned or bonuses paid when opening the account.
NOTE: a scholarship or fellowship recipient who receives wages and a scholarship or fellowship from the same institution, both of which are exempt from tax under a tax treaty, can claim treaty exemptions on both kinds of income on Form 8233,
Either way, your benefit and tax liability will be the same.
Exceptions to filing IRS Form 8833
The payee does not have to file Form 8833 for any of the following situations:
The payee can claim a treaty exemption that reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.
See Claiming Treaty Exemption for a Scholarship or Fellowship Grant
Nonresident Alien Who Becomes a Resident Alien
"A student (including a trainee or business apprentice) or researcher who has become a resident alien for U.S. federal tax purposes may be able to claim benefits under a tax treaty that apply to reduce or eliminate U.S. federal tax on scholarship or fellowship grant income."
Claiming Treaty Exemption on the 1040 Tax Return
"If the income has been reported as taxable income on a Form-W-2, Form 1042-S, Form 1099 or other information return, the scholarship or fellowship recipients who are resident aliens for the tax year should generally report the income on line 1 of Form 1040, then enter the amount as a negative number for which treaty benefits are claimed on Schedule 1 (1040), line 8z. Enter “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption."
Also see Claiming Tax Treaty Benefits if:
You are a nonresident alien married to resident.
Nonresident Alien Guidelines & Tax Treaties
See this page for links to documents you would sign to claim treaty benefits.
United States Income Tax Treaties - A to Z