English to German Law/Patents Law: Taxation & Customs Instructions for Form W-8BEN

Scholarship and fellowship grants.

A nonresident alien student (including a trainee or business apprentice) or researcher who receives **noncompensatory scholarship or fellowship income** may use Form W-8BEN to claim benefits under a tax treaty that apply to reduce or eliminate U.S. tax on such income. No Form W-8BEN is required unless a treaty benefit is being claimed. A nonresident alien student or researcher who receives **compensatory scholarship or fellowship income** must use Form 8233 to claim any benefits of a tax treaty that apply to that income. The student or researcher must use Form W-4 for any part of such income for which he or she is not claiming a tax treaty withholding exemption. Do not use Form W-8BEN for **compensatory scholarship or fellowship income**. See Compensation for Dependent Personal Services in the Instructions for Form 8233.

If you are a nonresident alien individual who received **noncompensatory scholarship or fellowship income** and personal services income (including **compensatory scholarship or fellowship income**) from the same withholding agent, you may use Form 8233 to claim a tax treaty withholding exemption for part or all of both types of income.