Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Foreign Student Comprehensive Practice

Part I: Ben Hopf

Tax Forms (continued)

Why did Ben file Form 8233 with his U.S. employer?

A So his employer could legitimately not withhold federal income taxes until his tax treaty benefit amount was exceeded
B So his employer could withhold federal income taxes at a reduced rate
C To document his presence in the United States for use in the substantial presence test at a later date
D To exclude his scholarship from U.S. taxes

Click here to view his Form 8233.