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Students and trainees article of the U.S. income tax treaty

May 30, 2024
May 30, 2024


Q. Our university is working with a foreign payee (entity - corporation) from whom we are purchasing 3D printing equipment. Included in the payment, the vendor is providing installation and training of the product, both of which will take place in the U.S., which we have deemed "U.S. source services," and will be reportable on the 1042-S for this calendar year. The vendor made a tax treaty claim on a Form W-8BEN-E, citing Article 21 (Students and Trainees) of the U.S. tax treaty with the…

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