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Stipend Taxation Forms

In order to provide you with a stipend, we need you to complete the tax form provided on the student platform. I see a W9 and a W8 form, w...

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Written by Max Siegrist

In order to provide you with a stipend, we need you to complete the tax form provided on the student platform.

I see a W9 and a W8 form, which one do I complete?

This depends on your citizenship and where you were physically located during the externship:

  • W9: You will complete this form if you are a US citizen OR if you are a non-US citizen and complete the program while physically located in the United States during the program.

  • W8-BRN: You will complete this form if you are a non-US citizen AND were physically located outside of the United States during the externship.

How do I accomplish the W-8BEN Form?

If your program offers a stipend, you need to complete the payment section on the student platform. Non-U.S. citizens will also need to fill out the W-8BEN form on the platform. Please note that having a tax identification number will help you avoid a 30% withholding tax on the stipend payment.

If you reside in certain countries, you will come across a section regarding the claiming of tax treaty benefits. Here's a summary for your reference:

Country

Article

Rate

Exemption

Full Treaty

Austria

Article 14

0%

Barbados

Article 14

0%

This will not be applicable to you if:
- You performed the externship while physically in the US; or
- You were present in the US for an aggregate of 90 days or more during the year.

Iceland

Article 18

0%

This will not be applicable to you if:
- You were present in the US for an aggregate of 183 days or more during the year; or
- You were present in the US while performing the externship for an aggregate of 183 days or more during the year.

India

Article 15

0%

This will not be applicable to you if:
- You performed the externship while physically in the US; or
- You were present in the US for an aggregate of 90 days or more during the year.

Indonesia

Article 15

0%

This will not be applicable to you if:
- You performed the externship while physically in the US; or
- You were present in the US for an aggregate of 120 days in any consecutive 12-month period.

Italy

Article 14

0%

This will not be applicable to you if:
- You performed the externship while physically in the US; or
- You were present in the US for an aggregate of more than 183 days during the year.

Jamaica

Article 14

0%

This will not be applicable to you if:
- You performed the externship while physically in the US; or
- You were present in the US for an aggregate of 90 days or more during the year.

Japan

Article 7

0%

Mexico

Article 14

0%

This will not be applicable to you if:
- You performed the externship while physically in the US; or
- You were present in the US for an aggregate of more than 183 days within a 12-month period.

Philippines

Article 15

0%

This will not be applicable to you if:
- You performed the externship while physically in the US; or
- You were present in the US for an aggregate of 90 days or more during the year.

Portugal

Article 15

0%

This will not be applicable to you if:
- You performed the externship while physically in the US; or
- You were present in the US for an aggregate of more than 183 days within a 12-month period commencing or ending in the current year.

Spain

Article 15

0%

This will not be applicable to you if you performed the externship while physically in the US.

Switzerland

Article 14

0%

This will not be applicable to you if you performed the externship while physically in the US.

United Kingdom

Article 14

0%

This will not be applicable to you if:
- You performed the externship while physically in the US; or
- You were present in the US for an aggregate of more than 183 days during the year.

Here is a list of the rest of the countries that have tax treaties with the US.

The above does not constitute tax advice and will not be applicable to other forms of income earned from the US. The above is strictly for the purposes of claiming the stipend upon the completion of your externship program.

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