ATTACHMENT TO FORM W-9
To be completed by Teachers and Researchers
from the People’s Republic of China (Article 19)
1. I was a resident of the People’s Republic of China on the date of my arrival in the United States.
I am a(n)
______U.S. Citizen
______U.S. Resident Alien
______Other U.S. Person (Describe) ______________________________________________
2. I am U.S. resident alien under the
______The Green Card Test
______The Substantial Presence Test
______The Residency Article of a Tax Treaty
3. I am visiting the United States for the purpose of teaching, giving lectures, or conducting research at
Texas A&M University, which is an accredited educational institution or scientific research institution.
I will receive compensation for my teaching, lecturing or research activities.
4. The teaching, lecturing, or research compensation received during the entire taxable year (or during the
period from ____________________ to _______________________) qualifies for exemption from
withholding of federal tax under the tax treaty between the United States and the People’s Republic of
China. I have not previously claimed an income tax exemption under that treaty for income received
as a teacher, lecturer, researcher, or student before the date of my arrival in the United States.
5. I am claiming this benefit or exclusion under Article 19 of the U.S. / P.R. China Tax Treaty. I am
relying upon an exception to the savings clause of this tax treaty in order to claim the benefits or
exclusion as a U.S. resident alien.
6. Any research I perform will be undertaken in the public interest and not primarily for the private
benefit of a specific person or persons.
7. I arrived in the United States on ________________________ (insert the date of your last arrival in the
United States before beginning the teaching, lecturing, or research activities). The treaty exemption is
available only for compensation received during a maximum aggregate period of three years. No
exemption may be claimed for compensation received for teaching, lecturing, or research performed
before January 1, 1987.
NOTE: Once your exemption form withholding for income tax expires, or you have earned the maximum
amount per year which can be exempt from withholding, taxes will automatically be withheld as for a
single person claiming one allowance plus additional tax withholding of $15.30 per pay period if you are
paid biweekly or $33.10 per pay period if you are paid monthly.
______________________________
Original Signature Required
(Signature)
_______________________________
(Printed Name)
_______________________________
(Date)
_______________________________
(Social Security Number)