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.
Complete Form W-8BEN and submit to Student Financial Services.
Return form to:Student Financial Services
Endowments and International Taxes
103 Shields Building
University Park, PA 16802