Tax Treaties

Some countries have tax treaty agreements with the U.S. that exempt specific income amounts of U.S.-sourced income and/or scholarship/fellowship payments from taxation. Refer to the appropriate treaty list below to see if your country has a tax treaty.

  • If you are from a tax treaty country and claim tax treaty benefits for part of your earned income, you will receive a Form 1042-S by mid-February. This is in addition to your Form W-2. Both forms are necessary in order to file your taxes.
  • If you received scholarship funds during the previous year, you will receive a Form 1042-S in mid-February.

If you will be using Sprintax to file your nonresident alien tax return, you will be guided through the questions of whether or not you are eligible for a tax treaty.