The United States has income tax treaties with certain foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries may be eligible to be taxed at a reduced rate or may be exempt from U.S. income taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income.
Any international scholar, faculty or staff member may (and is recommended to) visit Immigration & Human Resources on the second floor of Crawford Hall to apply for treaty benefits. At that time, a staff member can verify whether you are eligible for any tax treaty benefits.
In addition, the IRS of the United States requires annual reverification and renewal of tax treaty benefits. Please be on the lookout in the coming weeks for an email giving instructions and asking for information to determine whether you are eligible for tax benefits in the 2023 tax year. Annual reverification is required for anyone who received tax treaty benefits in the 2022 tax year and failure to respond to the Immigration & Human Resources office’s requests for information will result in a lapse of treaty benefits.
If you have any questions or if you do not receive an email by the end of January, contact Immigration & Human Resources at visa@case.edu.