Form W-8BEN

Form W-8BEN is a Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. By law, foreign students are subject to IRS information reporting and/or tax withholding on any income received from United States sources. An Individual Tax Identification Number (ITIN) is required for this purpose.

Students who are citizens of a country that does not have a tax treaty with the United States are subject to a 14% tax on any financial aid in excess of tuition and must complete Form W-8BEN for withholding purposes.

Students who are citizens of a country that has a tax treaty with the United States are exempt from the tax on United States based financial aid received in excess of tuition and must complete Form W-8BEN for reporting purposes.

List of tax treaty countries and eligibility terms

Complete Form W-8BEN and submit the following items to the Bursar's Office.

1. Form W-8BEN
2. Copy of Form I-94 or DS 2019 (J-1 Exchange students) or Copy of Form 1-94 or I-20 (F-1 Students)
3. Copy of Passport

Return form and above items to:

Office of the Bursar
Attn: Tax Credit Department
Pennsylvania State University
103 Shields Building
University Park, PA 16802