Foreign Student Articles

Form 8233 for Foreign Individuals With U.S. Scholarship or Fellowship Income

If a U.S. university pays you a scholarship, fellowship or teaching stipend, start by separating education support from compensation for work. Form 8233 is generally the treaty-withholding claim for a nonresident alien's U.S. personal-service compensation. Scholarship income alone usually follows another documentation route; a U.S. award or payer does not automatically mean all funding faces 30% withholding.