International Graduate Student Services
Tax Information for International Students

Mailing of W-2 Forms
In order to receive your tax filing form W-2 and/or 1042S, it is very important that your mailing address in the University's database is current. Please verify/update your address prior to January 1 each year using Hokie PLUS.

Claiming Tax Treaty Benefits
The Internal Revenue Services (IRS) requires that any foreign national claiming tax treaty benefits on wages or salary earned in the United States file a Form 8233 each year they wish to claim the tax treaty.

In order to have the treaty benefits carry forward into the next year without interruption, students must complete a new Form 8233 and turn it in to the Payroll Office, 201 Southgate Center, by December 7 along with copies of your passport, visa, and I-20 or DS-2019, and social security card.

If the Payroll office does not receive a Form 8233 for the following year by December 7 of the current year, your tax exempt benefits will end and you will be taxed on any wages earned until an updated Form 8233 is received. After taxes have been withheld from wages, no refunds will be issued by Virginia Tech. They can, however, be claimed for refund on your tax return.

Tax Treaty Countries
Countries that have a treaty for students are listed below. Most have a time limit of 5 years from first entry date and some have an annual dollar limitation between $2,000 and $8,000 per year. There is no time limit for Bangladesh, China, Netherlands, and Pakistan. Germany has a 4 year limit but the exemption is retroactively lost if you are physically present in the United States longer than four years. Therefore, German tax residents who expect to stay longer than 4 years, should NOT file an 8233 form.

If you have any questions, please contact , International Tax Specialist at 231-3754.