Each calendar year, eligible foreign national individuals must submit new tax treaty paperwork to the University to renew tax treaty benefits. Foreign national employees that were previously exempt from tax due to a treaty benefit, and who may be eligible for a tax treaty benefit in calendar year 2024, were notified via email on December 12, 2023.
Tax treaty eligibility is determined by completing the Sprintax Calculus Profile. After the 2024 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 non-service scholarships or fellowships
If you did not claim a tax treaty benefit for 2023 and believe you may be eligible for a tax treaty, please complete your Sprintax Profile in the 2024 module for a determination and submit the appropriate forms. Additional forms may need to be submitted if this is the initial submission of treaty benefit forms. If you need assistance in accessing your profile, please reach out to taxoffice@IllinoisState.edu.
Once the Sprintax profile is complete, the applicable forms will generate for signing and submission. Sprintax Calculus now has an electronic signing option for these forms using multi-factor authentication. If the forms are electronically signed utilizing this Calculus functionality, they will automatically be submitted into Document Exchange for processing. Alternatively, forms may be printed, manually signed, and uploaded into the 2024 module’s Document Exchange. Signed forms may also be dropped off to the Payroll Office.
All user profiles will generate an updated 2024 Sprintax Tax Summary that we request be signed and submitted as well. We also request copies of your visa, passport, and I-20/DS-2019 be uploaded into the profile if not previously added.
Submit forms by Wednesday, January 2, 2024, to ensure enough time for tax data updates before the first payroll cycle of 2024. If forms are submitted after a payroll cycle 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.
The Sprintax Blog can be used as a resource for questions and information related to the nonresident tax system in the U.S. Contact taxoffice@IllinoisState.edu with any questions, or make an appointment with the ISU Payroll office.
Important Reminders:
- 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, they 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.
