Research Corporation of the University of Hawaiʻi

Tax Treaty Statement for Teachers and Researchers Japan

 

1. I was a resident of Japan on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
2. I am temporarily in the United States primarily to teach or engage in research at ___________________________________________ [insert the name of the university, college, or other recognized educational institution]. I will receive compensation for my teaching or research activities.
3. The teaching or research compensation received during the entire tax year (or during the period from __________ to __________) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Japan.
4. Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person or persons.
5. I arrived in the United States on _________________ [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption is claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date.

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