There are many tax treaties between the United States and other countries. Such treaties may exempt earnings, scholarships, and stipends from taxes. Please note: In order to claim a tax treaty benefit you must have either a Social Security Number (SSN) or an Individual Tax Identification Number (ITIN).
Determining tax residency is important because it affects:
- Tax treaty eligibility
- Amount of tax withheld from payments made by the University.
- Type of U.S. tax reporting documents to be received and filed.