Summary: ATTACHMENT TO FORM 8233
(For use by students of Cyprus who are claiming Tax Treaty exemption).
1. I was a resident of Cyprus on the date of my arrival in the United States. I am not a
United States 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 for the primary purpose of studying at The
University of Michigan.
3. I will receive compensation for personal services performed in the United States. This
compensation qualifies for exemption from withholding of Federal Income Tax under the
tax treaty between the United States and Cyprus in an amount not in excess of $2000 for
any taxable year. I have not previously claimed an income tax exemption under this treaty
for income received as a teacher, researcher, or student before the date of my arrival in
the United States.
4. I arrived in the United States on _______________________(date of last arrival in the
U.S. prior to beginning study at The University of Michigan). The treaty exemption is
available only for compensation paid during a period of five taxable years beginning with
the taxable year that includes my arrival date, and for such additional period of time as is
necessary to complete, as a full-time student, educational requirements as a candidate for
a postgraduate or professional degree from a recognized educational institution.
Under penalties of perjury, I declare that the above statements are true, correct, and complete.