9250

Questionnaire - Tax Treaty Benefits

Agency
IRS
Revision
Rev. 5-2015
Fillable fields
55
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 9250 online
Page 1 of form 9250

Form 9250: Questionnaire - Tax Treaty Benefits

Form 9250, Questionnaire - Tax Treaty Benefits, is an IRS questionnaire used in the examination of a tax return. Its opening line says: "To assist us in the examination of your tax return, complete all parts of this questionnaire and provide the requested information." The taxpayer named in the header answers it and returns it to the IRS.

The questions cover the tax treaty article and country under which benefits are claimed, how many years they have been claimed, citizenship and residence, entry into the United States, travel dates and the main purpose of the visit. Separate parts follow for teachers and researchers and for students, apprentices and trainees, then a remarks section and a certification signed under penalties of perjury.

The form has no separate instructions. You can fill it out free in your browser on this page and download the result without an account.

Top of page 1 of Form 9250: Questionnaire - Tax Treaty Benefits, as printed by IRS

What's on Form 9250

Header

Taxpayer's name and address, an "In reply refer to" box, the tax year and the last four digits of the Social Security number.

Part I, items 1 to 6

The treaty article number and country, years the benefits have been claimed, country of citizenship and of residence, the letter and number under which you entered the United States, and the initial date of entry.

Part I, items 7 to 9

Arrival and departure dates since the initial entry, a choice between still living in the United States (with an intended date) or no longer living there, and the primary purpose of the visit.

Part II: teachers and researchers

Who extended the invitation (a U.S. government agency, an educational institution, a private organization or other) and the service performed: teaching, research in the public interest, research for a private organization, or a mix with percentages.

Part III: students, apprentices and trainees

Occupation before coming and on return, who extended the invitation, the payer of any salary, the grantor of any grant and the school attended as a full time student.

Part IV and certification

A remarks area, then the certification under penalties of perjury with the taxpayer's signature, the spouse's signature and the date.

How to fill out Form 9250

  1. 1

    Check the header

    Confirm the name, address, tax year and last four digits of the Social Security number, and keep the "In reply refer to" reference with the reply.

  2. 2

    Part I, items 1 to 6

    Enter the article number and country of the tax treaty, the number of years the benefits were claimed, the countries of citizenship and residence, the letter and number of entry, and the initial entry date as month, day and year.

  3. 3

    Part I, items 7 to 9

    List each arrival and departure date since the first entry. Check box a or b in item 8, and state the primary purpose of the visit in item 9.

  4. 4

    Part II or Part III

    Teachers and researchers complete Part II and students, apprentices and trainees complete Part III. Both parts say to attach a copy of the invitation. Part III also asks for a copy of any grant and a statement from the school showing the dates of attendance.

  5. 5

    Remarks and signature

    Add any explanation in Part IV. Sign and date the certification. A spouse also signs if a joint return was filed.

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Where it goes, attachments and signatures

Where to send it

The form prints no mailing address. It is a reply to an IRS examination, and the header carries an "In reply refer to" reference for that reply.

Deadline

The form prints no due date.

Attachments

A copy of the invitation for Part II or Part III, a copy of any grant received, and a statement from the educational institution showing the dates of attendance.

Signature

The certification is made under penalties of perjury. The taxpayer signs, and the spouse signs if a joint return was filed.

Who fills out Form 9250?

  • Taxpayers under examination

    The form says it is used "to assist us in the examination of your tax return." The header holds the taxpayer's name and address, the tax year and an "In reply refer to" reference.

  • Everyone: Part I

    Part I is headed "To be completed by all taxpayers." It asks about the treaty article, citizenship, residence, entry into the United States and the purpose of the visit.

  • Teachers and researchers

    Part II is "To be completed by teachers and researchers only." It asks who invited them and what teaching or research they did.

  • Students, apprentices and trainees

    Part III is "To be completed by students, apprentices, and trainees only." It asks about occupation, invitation, salary, grant and school attendance.

  • Spouse on a joint return

    The certification has a spouse's signature line marked "if a joint return was filed."

The questionnaire is part of an IRS examination. The taxpayer whose return is being examined completes the parts that apply and signs it.

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Questions about Form 9250

Where does Form 9250 come from?

It is an IRS questionnaire. Its opening line says it is used to assist in the examination of your tax return.

Which parts do I complete?

The form says Part I is for all taxpayers, Part II is for teachers and researchers only, and Part III is for students, apprentices, and trainees only. Part IV is for remarks.

What do I attach?

The form asks for a copy of the invitation, a copy of any grant received, and for students a statement from the educational institution showing the dates of attendance.

Does my spouse sign Form 9250?

The certification has a spouse's signature line for use if a joint return was filed.

Is there a deadline or mailing address on the form?

No. The form prints neither. Its header has an "In reply refer to" box tied to the examination.

Can I fill out Form 9250 online?

Yes. You can fill out the PDF free in your browser on this page and download it without an account.