Summary: ATTACHMENT TO FORM 8233
(For use by students of Germany who are claiming Tax Treaty exemption).
1. I was a resident of Germany 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 Germany in an amount not in excess
of $9,000 for any taxable year. I have not previously claimed an income tax exemption
under this treaty for income received as a student before the date of my arrival in the
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 four taxable years, beginning with the taxable year
that includes my arrival date. If your visit to the United States exceeds four years, the tax
treaty exemption is lost retroactively. You will be responsible for paying taxes on all income
received during the previous four years.