Form W-8BEN Instructions - International Student Tax Withholding - F1 OPT J1 visa taxes - Should I File IRS Tax Form W-8BEN or Form W9

Generally a Non Resident Alien (NRA) International Student in F1 J1 visa taxes, is subjected to US Tax withholding (NRA withholding) of 30% on their US Source Income.

A Non Resident Alien International Student in F1 J1 visa taxes needs to submit Form W-8BEN to the withholding agent (employer or financial institution or school) to;


• If applicable, claim a reduced rate of, or exception from, withholding under an Income Tax Treaty.


• Establish Foreign Status


• Claim Exception from Form 1099 Reporting.


• Claim that the person is the beneficial owner of the income.