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English to German translations [PRO] Law/Patents - Law: Taxation & Customs / Instructions for Form W-8BEN | | English term or phrase: compensatory vs. noncompensatory scholarship or fellowship income | 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. |
|  Olaf ReibedanzKudoZ activityQuestions: 5573 ( 18 open) ( 5 without valid answers) ( 35 closed without grading) Answers: 3010 Argentina
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| | Stipendien, die (k)eine Vergütung darstellen | Explanation: Again, since this only exists in the US, there are two ways to go about it. Translate 'Stipendien, die (k)eine Vergütung darstellen" or explain "(nicht oder nur teilweise) zu versteuernde Stipendien" (this deals with the effect only)
-------------------------------------------------- Note added at 6 mins (2006-04-24 05:35:54 GMT) --------------------------------------------------
of course 'Einkünfte aus...' |
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 Teresa Reinhardt United States Local time: 06:23
| Grading comment Danke Teresa! 4 KudoZ points were awarded for this answer |
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