How to Claim Tax Treaty Benefits

• The foreign visitor will need to provide his/her U.S. Social Security Number (SSN) or Individual Tax Identification Number (ITIN), e-mail address and fax number. This information can be sent via e-mail to tax@unm.edu.

• The visitor is required to enter his/her personal information into a web based program so a tax analysis can be performed. The visitor will only be granted access to this program after he/she has obtained a SSN or ITIN.

• The visitor will receive an e-mail with a direct link to a web based program that requires the visitor to complete six screens of information. After all the requested information is completed, the visitor must print and sign the confirmation page. Completion of this program does not guarantee that the visitor is eligible for treaty benefits. However, failure to provide all requested information will result in a denial of benefits. The signed form can be mailed to the Taxation Department, but it is preferred to fax it to us at (505) 277-0101. This helps improve the processing time.

• Based on the information the visitor submits online and the hard copy documentation provided by the payee, the payment will be analyzed for potential tax treaty benefits. If the visitor is eligible for treaty benefits, he/she will receive a fax of a pre-printed Form 8233. The payee must sign and date Part III and return the form by fax or mail to the Taxation Department.

• Treaty Benefits must be requested by a Foreign National. They cannot be given otherwise. See IRS website form and instructions for Form 8233.