Countries

Revenue Procedure 87-8

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For Students or Trainees claiming exemption under Article 23 of the Income Tax Treaty Between the United States and Portugal.

First Name:

Last Name:

Social Security Number: 

I was a resident of Portugal on the date of my arrival in the Unites States.  I am not a United States citizen.  I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.

I am temporarily present in the United States for the primary purpose of studying or securing training required to qualify me to practice a profession or professional specialty at  Buffalo State. 

I will receive compensation for personal services performed in the United States.  This compensation qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Portugal in an amount not in excess of $5,000 for any taxable year.

I have not previously claimed an income tax exemption under this treaty for income received as a student, trainee, researcher, or teacher before the date of my arrival in the United States without first returning to and resuming residence and physical presence before returning to the United States as a student, trainee, researcher, or teacher.

I arrived in the United States Select a date (date of arrival). The treaty exemption is available only for compensation received during a period of five (5) taxable years beginning with the taxable year that includes my arrival date, and for such period of time as is necessary to complete, as a full-time student, educational requirements as a candidate for a post-graduate or professional degree from a recognized educational institution.

I certify that the information I have provided above is true, correct and complete and that the above statements apply to me.