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.
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Tax Treaties for Visiting Scholars
Country Maximum Presence Amount Article # Special Restrictions*
(see below)Armenia 2 yrs. No limit VI(1) b, d Azerbaijan 2 yrs. No limit VI(1) b, d Bangladesh 2 yrs. No limit 21(1) In effect after 01/01/07 Belarus 2 yrs. No limit VI(1) b, d Belgium (Old Treaty) 2yrs. No limit 20 b, e Belgium (New Treaty) 2 yrs. No limit 19(2) b, e Bulgaria 2 yrs. No limit 19(2) b, e Canada No limit $10,000 XV f China (PRC) 3 yrs. No limit 19 b, e Czech Republic 2 yrs. No limit 21(5) b, c, d Egypt 2 yrs. No limit 22 b, e France 2 yrs. No limit 20 b, c Georgia 2 yrs. No limit VI(1) b, d Germany 2 yrs. No limit 20(1) b, e Greece 3 yrs. No limit XII Hungary 2 yrs. No limit 17 b Iceland 2 yrs. No limit 21 b, e India 2 yrs. No limit 22 a, b Indonesia 2 yrs. No limit 20 b, c Israel 2 yrs. No limit 23 b, e Italy 2 yrs. No limit 20 b Jamaica 2 yrs. No limit 22 b, c Japan 2 yrs. No limit 20 b, d Korea 2 yrs. No limit 20 b, d Kyrgyzstan 2 yrs. No limit VI(1) b, d Luxembourg 2 yrs. No limit 21 a, b Moldova 2 yrs. No limit VI(1) b, d Netherlands 2 yrs. No limit 21(1) a, b, e Norway 2 yrs. No limit 15 b, d Pakistan 2 yrs. No limit XII Philippines 2 yrs. No limit 21 b, e Poland 2 yrs. No limit 17 b, e Portugal 2 yrs. No limit 22 b, c Romania 2 yrs. No limit 19 b, e Slovak Republic 2 yrs. No limit 21(5) b, c, e Slovenia 2 yrs. No limit 20 (3) b, d Tajikistan 2 yrs. No limit VI(1) b, d Thailand 2 yrs. No limit 23 b, e Trinidad/Tobago 2 yrs. No limit 18 b, d Turkmenistan 2 yrs. No limit VI(1) b, d Uzbekistan 2 yrs. No limit VI(1) d, e United Kingdom 2 yrs. No limit 20 a, b Venezuela 2 yrs. No limit 21(3) b Special Restrictions
a - Tax is retroactive if the scholar remains past 2 years
b - If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident for tax purposes. Not applicable for permanent resident or immigrant status
c - May only claim treaty exemption once in a lifetime
d - If claiming back-to-back student/scholar, 5 year total limit on treaty benefits
e - Student & teacher benefits may not be claimed back-to-back without re-establishing home country residency
f - Scholar is taxable on full amount if income is over $10,000
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Tax Treaties for Students with Scholarships
Country Maximum Presence Amount Article # Special restrictions* (see below) Armenia 5 years $10,000 VI (1) a Azerbaijan 5 years $10,000 VI (1) a Bangladesh No limit No limit 21 (2) In effect after 01/01/07 Belarus 5 years $10,000 VI (1) a Belgium 5 years No limit 21 (1) Peoples Republic of China No limit No limit 20 (b) b Cyprus 5 years No limit 21 (1) Czech Republic 5 years No limit 21 (1) Egypt 5 years No limit 23 (1) Estonia 5 years No limit 20 (1) France 5 years No limit 21 (1) Georgia 5 years No limit VI (1) a Germany No limit No limit 20 (3) Iceland 5 years No limit 22 (1) Indonesia 5 years No limit 19 (1) Israel 5 years No limit 24 (1) Japan (old treaty) 5 years No limit 20 (1) Kazakstan 5 years No limit 19 Republic of Korea 5 years No limit 21 (1) Kyrgyzstan 5 years $10,000 VI (1) a Latvia 5 years No limit 20 (1) Lithuania 5 years No limit 20 (1) Moldova 5 years $10,000 VI (1) a Morocco 5 years No limit 18 Netherlands 3 years No limit 22 (2) Norway 5 years No limit 16 (1) Philippines 5 years No limit 22 (1) Poland 5 years No limit 18 (1) Portugal 5 years No limit 23 (1) Romania 5 years No limit 20 (1) Russia 5 years No limit 18 Slovak Republic 5 years No limit 21 (1) Slovenia 5 years No limit 20 (1) c Spain 5 years No limit 22 (1) Tajikistan 5 years $10,000 VI (1) a Thailand 5 years No limit 22 (1) Trinidad & Tobago 5 years No limit 19 (1) Tunisia 5 years No limit 20 Turkmenistan 5 years $10,000 VI (1) a Ukraine 5 years No limit 20 Uzbekistan 5 years $10,000 VI (1) a Venezuela 5 years No limit 21(1) c Special Restrictions
a - Also exempt are scholarship/grant amounts of up to $10,000 received from U.S. sources to provide ordinary living expenses.
b - Does not include Hong Kong
c - Students continuing on for graduate level studies may continue to claim treaty benefits for the additional time needed to complete the degree requirements
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Tax Treaties for Students with Wages
Country Maximum Presence Amount Article # Special Restrictions & Notes* (see below) Bangladesh No limit $ 8,000 21 (2) b, Note 4 Barbados - - - Note 1 Belgium (Old Treaty) 5 years $2,000 21 (1) b, g, h Belgium (New Treaty) 5 yrs. $ 9,000 19 (1)(b) b, g, h, Note 2 Bulgaria No limit $ 9,000 19 (1)(b) b, g, h Canada 5 yrs. $10,000 XV a China No limit $ 5,000 20 (c) b, c Cyprus 5 yrs. $ 2,000 21 (1) b, i Czech Republic 5 yrs. $ 5,000 21 (1) b, c, d Egypt 5 yrs. $ 3,000 23 (1) b, c, i Estonia 5 yrs. $ 5,000 20 (1) b France 5 yrs. $ 5,000 21 (1) b, g, h Germany 4 yrs. $ 9,000 20 (4) b, c, e, Note 2 Hungary - - - Note 1 Iceland 5 yrs. $ 2,000 22 (1) b, c, h Indonesia 5 yrs. $ 2,000 19 (1) b Israel 5 yrs. $ 3,000 24 (1) b, c, h Jamaica - - - Note 1 Japan 5 yrs. $ 2,000 20 (1) Old treaty - see Note 3, b Korea 5 yrs. $ 2,000 21 (1) b, f, g, h Latvia 5 yrs. $ 5,000 20 (1) b Lithuania 5 yrs. $ 5,000 20 (1) b Morocco 5 yrs. $ 2,000 18 b Netherlands No limit $ 2,000 22 (1) b, c Norway 5 yrs. $ 2,000 16 (1) b, c Pakistan No limit $ 5,000 XIII (1) Philippines 5 yrs. $ 3,000 22 (1) b, f, h Poland 5 yrs. $ 2,000 18 (1) b, f, h Portugal 5 yrs. $ 5,000 23 (1) b Romania 5 yrs. $ 2,000 20 (1) b, f, h Slovak Republic 5 yrs. $ 5,000 21 (1) b, c, f Slovenia 5 yrs. $ 5,000 20 (1) b, c, h Spain 5 yrs. $5,000 * minus personal exemption amt. for tax yr. 22 (1) b Thailand 5 yrs. $ 3,000 22 (1) b, c, f, h Trinidad & Tobago 5 yrs. $ 2,000 19 (1) b, h Tunisia 5 yrs. $ 4,000 20 b Venezuela 5 yrs. $ 5,000 21 (1) b Special Restrictions
a - Student is taxed retroactively on full amount if income is over $10,000.
b - If within the time limit, the student may claim tax treaty even if s(he) qualifies as "resident" for tax purposes but not applicable for permanent resident or immigrant status. Students from PR China however, may claim the treaty as long as they are primarily enrolled to be a student, even if they become US permanent residents or have immigrant status.
c - If treaty benefits are used as a student, they may not be used immediately following as a teacher/researcher.
d - Treaty benefits may be used only once in a lifetime.
e - Tax is retroactive if the student remains past 4 years.
f - If individual re-establishes home country residency s(he) can claim both student & teacher treaty benefits.
g - Student can claim back-to-back treaty exemptions as a student then as a scholar.
h - Limited to 5 calendar years from date of arrival in the U.S..
i - Students continuing on for graduate level studies may continue to claim treaty benefits for the additional time needed to complete degree requirements.
Special Notes
Note 1 - Students from Barbados, Hungary & Jamaica can elect to be treated as a "resident alien for tax purposes." This benefit is not available to scholars/researchers from these countries.
Note 2 - Amount of exempt income increased to $9,000 as of 01/01/2008.
Note 3 - OLD TREATY - Students currently in the US who entered the US BEFORE 01/01/05 may still claim treaty benefits up to the 5 year maximum presence limit.
Note 4 - In effect after 01/01/07.