Nonresident Crewmember Tax Treaty Memo 2014


Form 8233 in the previous tax year, please be advised that if you will be qualifying for tax treaty benefits for the current year you will be required to provide a signed updated form 8233.

As a nonresident crewmember on board a foreign flagged luxury vessel our office is required withhold United States income taxes while that luxury vessel is cruising in US territorial waters.  Most income tax treaties allow nonresident crew members to work in the United States for up to 183 days without having taxes being withheld, by signing this form you are certifying that you satisfy the treaty requirements of your home country.  If you are working in the United States for more than 183 days we will be required to withhold tax from your income and you may have additional tax filing requirements under the “Substantial Presence Test”.

Also be advised that by signing this document you are confirming that you are a resident filer and reporting the income earned on this vessel in your country of residency.  If you are filing as a nonresident in your own country you do not qualify for tax treaty benefits and we are required to withhold federal income tax while your vessel is cruising in US territorial waters.

This memo refers to vessels and crewmembers that do not qualify under section 861,863 of the IRC.

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