The Student Financial Services website will become part of a new and redesigned Bursar website. Projected completion date is beginning of July 2017. Stay tuned!

Skip Top Navigation

International Taxes

General Information

Student Financial Services (SFS) - Endowments and International Taxes Unit is required to review all United States based financial aid awarded to international students and determine if the aid is subject to tax.

Foreign persons who receive United States based financial aid (grants, fellowships, assistantships, outside, and university scholarships) that is in excess of tuition and fees may be required to pay tax on the excess amount.

Tax Treaty Countries

  1. Armenia
  2. Azerbaijan
  3. Bangladesh
  4. Belarus
  5. China, People's Republic of
  6. Cyprus
  7. Czech Republic
  8. Egypt
  9. Estonia
  10. France
  11. Georgia
  12. Germany
  13. Iceland
  14. Indonesia
  15. Israel
  16. Kazakhstan
  17. Korea, Republic of
  18. Kyrgyzstan
  19. Latvia
  20. Lithuania
  21. Moldova
  22. Morocco
  23. Netherlands
  24. Norway
  25. Philippines
  26. Poland
  27. Portugal
  28. Romania
  29. Russia
  30. Slovakia/Slovak Republic
  31. Slovenia
  32. Spain
  33. Tajikistan
  34. Thailand
  35. Trinidad & Tobago
  36. Tunisia
  37. Turkmenistan
  38. Ukraine
  39. Uzbekistan
  40. Venezuela

Forms

Claim Tax Exemption

Students who are citizens of a country that has a tax treaty with the United States are exempt from the tax on their excess aid.

In order to claim this exemption, the student must complete Form W-8BEN. Form W-8BEN is a certificate that establishes foreign status to determine exemption from taxes on United States based financial aid.

For some countries, a student's eligibility to qualify for this exemption terminates after living in the United States for a specified time. Students whose country of citizenship does not have a tax treaty with the United States, or whose treaty eligibility has ended, are taxed 14% on the amount of their aid that exceeds their tuition and fees.

If you are eligible to claim tax exemption:

  1. Complete Form W-8BEN
  2. Submit Form W-8BEN to:
    Student Financial Services
    Endowments and International Taxes
    103 Shields Building
    University Park, PA 16802

U.S. Resident for Tax Paying Purposes

If you are from a country that does not have a tax treaty with the United States, or if your eligibility to claim a tax treaty has ended, you may still be exempt from the taxes if you qualify as a United States resident for tax paying purposes.

In order to qualify as a resident for tax paying purposes, you must be a student who is on an F-1 or J-1 visa and have been present in the United States for 5 years plus 183 days by the end of the tax year. If you feel that you are in this category, please complete Form W-9. The worksheet attached to Form W-9 will help you to determine if you truly are a resident for tax purposes.

If you qualify as a United States resident for tax paying purposes:

  1. Complete Form W-9
  2. Submit Form W-9 to:
    Student Financial Services
    Endowments and International Taxes
    103 Shields Building
    University Park, PA 16802
Additional Information Regarding Form W-9
IRS website

Apply for Social Security Number/Individual Taxpayer Identification Number

The Internal Revenue Service (IRS) requires that we include either a valid Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN) for each student we report. If you receive notification from Student Financial Services that we do not have your SSN or ITIN, please supply it to us. See below to determine if you qualify for a SSN or need to apply for an ITIN.

Determine Your Eligibility

You can apply for a SSN if you are employed at the University or have an offer to work on campus. Determine your eligibility or contact:

Directorate of International Student and Scholar Advising (DISSA)
410 Boucke Building
814-865-6348

If you are not eligible for a SSN you must apply for an ITIN. To apply for an ITIN, complete the ITIN eForm with the Directorate of International Students & Scholars Advising (DISSA). DISSA will guide you through the process to receive your ITIN number. If you have questions about the process, please contact DISSA at 814-865-6348 or visit their office in 410 Boucke Building.