Each calendar year, eligible foreign national individuals must submit new tax treaty paperwork to the University to renew tax treaty benefits. Foreign national employees who were previously exempt from tax due to a treaty benefit, and who may be eligible for a tax treaty benefit in calendar year 2023, were notified via email on December 21, 2022. Tax treaty eligibility is determined by completing the Sprintax Profile. After the 2023 profile is complete, Sprintax will generate the required forms for renewal. These generally consist of one or both of the following:
- Form 8233 and 8233 Statement—For dependent personal services/compensation during studying and training (employment income)
- Form W-8BEN (Income Code 16)—For nonservice scholarships or fellowships
If you did not claim a tax treaty benefit for 2023 and believe you may be eligible for a tax treaty, complete your Sprintax Profile in the 2023 module for a determination and submit the appropriate forms. Note that additional forms may need to be submitted if this is the first-time treaty benefits are being claimed. If you need assistance in accessing your profile, email taxoffice@IllinoisState.edu.
Once the Sprintax profile is complete, the applicable forms will generate for signing and submission. Forms may be uploaded into the 2023 module’s Document Exchange, located at the top of the profile, or dropped off at the Payroll Office.
All user profiles will also generate an updated Sprintax Tax Summary that should be signed and submitted as well. Also upload copies of your visa, passport and I-20/DS-2019 if these forms have not yet been submitted.
Submit forms by Wednesday, January 4, 2023, to ensure enough time for tax data updates before the first payroll cycle of 2023. If forms are submitted after a payroll is processed, they will take effect in the pay period after the forms are received and processed. Failure to turn in new tax treaty renewals will result in federal and state tax deductions.
We also want to provide the link to the Sprintax Blog, which can be used as a resource for questions and information related to the nonresident tax system in the U.S. If you have any other questions, email taxoffice@IllinoisState.edu. Appointments with our office can be made through the linked website.
Notes
- Students from India do not need to submit new forms to renew their employment treaty benefits. If the Form W-4 and Form IL-W-4 have already been submitted, these forms do not need to be resubmitted unless you wish to make changes.
- Only foreign national employees with a Social Security number or ITIN can claim a tax treaty benefit.
