Tax Treaty Benefits

Residents of certain foreign countries may be entitled to reduced tax rates or exemption from tax due to a tax treaty between their country and the U.S. International individuals should follow these steps to apply for treaty benefits with IU.

1. Obtain a U.S. tax identification number, either a Social Security Number (SSN) or Individual Tax Identification Number (ITIN)
   • Learn more about obtaining a SSN by visiting the Apply for a Social Security Number page
   • Learn more about obtaining an ITIN on the Request an ITIN page
2. Complete the Foreign National Information System (FNIS) Questionnaire
   • Visit the FNIS Information page to learn how to gain access to FNIS and complete the questionnaire
3. University Tax Services will review your documentation and determine your eligibility for tax treaty. If you qualify, you will be notified via email.
4. New forms will be prepared which require your signature. Forms will be sent to you via FNIS and must be signed and returned per the instructions in the notification email.

Qualifying for treaty benefits is impacted by many factors, including physical days in the U.S., type of payment received, and more.

The table below states what type of treaties are available for each country. A "X" in a column means there is a tax treaty available for that country for the activity listed in that column. Contact University Tax Services via the Contact page for additional details or questions regarding eligibility. Click here to review this information in Excel.