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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)Country Armenia Maximum Presence 2 yrs. Amount No limit Article # VI(1) Special Restrictions*
(see below) b, dCountry Azerbaijan Maximum Presence 2 yrs. Amount No limit Article # VI(1) Special Restrictions*
(see below) b, dCountry Bangladesh Maximum Presence 2 yrs. Amount No limit Article # 21(1) Special Restrictions*
(see below) In effect after 01/01/07Country Belarus Maximum Presence 2 yrs. Amount No limit Article # VI(1) Special Restrictions*
(see below) b, dCountry Belgium (Old Treaty) Maximum Presence 2yrs. Amount No limit Article # 20 Special Restrictions*
(see below) b, eCountry Belgium (New Treaty) Maximum Presence 2 yrs. Amount No limit Article # 19(2) Special Restrictions*
(see below) b, eCountry Bulgaria Maximum Presence 2 yrs. Amount No limit Article # 19(2) Special Restrictions*
(see below) b, eCountry Canada Maximum Presence No limit Amount $10,000 Article # XV Special Restrictions*
(see below) fCountry China (PRC) Maximum Presence 3 yrs. Amount No limit Article # 19 Special Restrictions*
(see below) b, eCountry Czech Republic Maximum Presence 2 yrs. Amount No limit Article # 21(5) Special Restrictions*
(see below) b, c, dCountry Egypt Maximum Presence 2 yrs. Amount No limit Article # 22 Special Restrictions*
(see below) b, eCountry France Maximum Presence 2 yrs. Amount No limit Article # 20 Special Restrictions*
(see below) b, cCountry Georgia Maximum Presence 2 yrs. Amount No limit Article # VI(1) Special Restrictions*
(see below) b, dCountry Germany Maximum Presence 2 yrs. Amount No limit Article # 20(1) Special Restrictions*
(see below) b, eCountry Greece Maximum Presence 3 yrs. Amount No limit Article # XII Special Restrictions*
(see below)Country Hungary Maximum Presence 2 yrs. Amount No limit Article # 17 Special Restrictions*
(see below) bCountry Iceland Maximum Presence 2 yrs. Amount No limit Article # 21 Special Restrictions*
(see below) b, eCountry India Maximum Presence 2 yrs. Amount No limit Article # 22 Special Restrictions*
(see below) a, bCountry Indonesia Maximum Presence 2 yrs. Amount No limit Article # 20 Special Restrictions*
(see below) b, cCountry Israel Maximum Presence 2 yrs. Amount No limit Article # 23 Special Restrictions*
(see below) b, eCountry Italy Maximum Presence 2 yrs. Amount No limit Article # 20 Special Restrictions*
(see below) bCountry Jamaica Maximum Presence 2 yrs. Amount No limit Article # 22 Special Restrictions*
(see below) b, cCountry Japan Maximum Presence 2 yrs. Amount No limit Article # 20 Special Restrictions*
(see below) b, dCountry Korea Maximum Presence 2 yrs. Amount No limit Article # 20 Special Restrictions*
(see below) b, dCountry Kyrgyzstan Maximum Presence 2 yrs. Amount No limit Article # VI(1) Special Restrictions*
(see below) b, dCountry Luxembourg Maximum Presence 2 yrs. Amount No limit Article # 21 Special Restrictions*
(see below) a, bCountry Moldova Maximum Presence 2 yrs. Amount No limit Article # VI(1) Special Restrictions*
(see below) b, dCountry Netherlands Maximum Presence 2 yrs. Amount No limit Article # 21(1) Special Restrictions*
(see below) a, b, eCountry Norway Maximum Presence 2 yrs. Amount No limit Article # 15 Special Restrictions*
(see below) b, dCountry Pakistan Maximum Presence 2 yrs. Amount No limit Article # XII Special Restrictions*
(see below)Country Philippines Maximum Presence 2 yrs. Amount No limit Article # 21 Special Restrictions*
(see below) b, eCountry Poland Maximum Presence 2 yrs. Amount No limit Article # 17 Special Restrictions*
(see below) b, eCountry Portugal Maximum Presence 2 yrs. Amount No limit Article # 22 Special Restrictions*
(see below) b, cCountry Romania Maximum Presence 2 yrs. Amount No limit Article # 19 Special Restrictions*
(see below) b, eCountry Slovak Republic Maximum Presence 2 yrs. Amount No limit Article # 21(5) Special Restrictions*
(see below) b, c, eCountry Slovenia Maximum Presence 2 yrs. Amount No limit Article # 20 (3) Special Restrictions*
(see below) b, dCountry Tajikistan Maximum Presence 2 yrs. Amount No limit Article # VI(1) Special Restrictions*
(see below) b, dCountry Thailand Maximum Presence 2 yrs. Amount No limit Article # 23 Special Restrictions*
(see below) b, eCountry Trinidad/Tobago Maximum Presence 2 yrs. Amount No limit Article # 18 Special Restrictions*
(see below) b, dCountry Turkmenistan Maximum Presence 2 yrs. Amount No limit Article # VI(1) Special Restrictions*
(see below) b, dCountry Uzbekistan Maximum Presence 2 yrs. Amount No limit Article # VI(1) Special Restrictions*
(see below) d, eCountry United Kingdom Maximum Presence 2 yrs. Amount No limit Article # 20 Special Restrictions*
(see below) a, bCountry Venezuela Maximum Presence 2 yrs. Amount No limit Article # 21(3) Special Restrictions*
(see below) bSpecial 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) Country Armenia Maximum Presence 5 years Amount $10,000 Article # VI (1) Special restrictions* (see below) a Country Azerbaijan Maximum Presence 5 years Amount $10,000 Article # VI (1) Special restrictions* (see below) a Country Bangladesh Maximum Presence No limit Amount No limit Article # 21 (2) Special restrictions* (see below) In effect after 01/01/07 Country Belarus Maximum Presence 5 years Amount $10,000 Article # VI (1) Special restrictions* (see below) a Country Belgium Maximum Presence 5 years Amount No limit Article # 21 (1) Special restrictions* (see below) Country Peoples Republic of China Maximum Presence No limit Amount No limit Article # 20 (b) Special restrictions* (see below) b Country Cyprus Maximum Presence 5 years Amount No limit Article # 21 (1) Special restrictions* (see below) Country Czech Republic Maximum Presence 5 years Amount No limit Article # 21 (1) Special restrictions* (see below) Country Egypt Maximum Presence 5 years Amount No limit Article # 23 (1) Special restrictions* (see below) Country Estonia Maximum Presence 5 years Amount No limit Article # 20 (1) Special restrictions* (see below) Country France Maximum Presence 5 years Amount No limit Article # 21 (1) Special restrictions* (see below) Country Georgia Maximum Presence 5 years Amount No limit Article # VI (1) Special restrictions* (see below) a Country Germany Maximum Presence No limit Amount No limit Article # 20 (3) Special restrictions* (see below) Country Iceland Maximum Presence 5 years Amount No limit Article # 22 (1) Special restrictions* (see below) Country Indonesia Maximum Presence 5 years Amount No limit Article # 19 (1) Special restrictions* (see below) Country Israel Maximum Presence 5 years Amount No limit Article # 24 (1) Special restrictions* (see below) Country Japan (old treaty) Maximum Presence 5 years Amount No limit Article # 20 (1) Special restrictions* (see below) Country Kazakstan Maximum Presence 5 years Amount No limit Article # 19 Special restrictions* (see below) Country Republic of Korea Maximum Presence 5 years Amount No limit Article # 21 (1) Special restrictions* (see below) Country Kyrgyzstan Maximum Presence 5 years Amount $10,000 Article # VI (1) Special restrictions* (see below) a Country Latvia Maximum Presence 5 years Amount No limit Article # 20 (1) Special restrictions* (see below) Country Lithuania Maximum Presence 5 years Amount No limit Article # 20 (1) Special restrictions* (see below) Country Moldova Maximum Presence 5 years Amount $10,000 Article # VI (1) Special restrictions* (see below) a Country Morocco Maximum Presence 5 years Amount No limit Article # 18 Special restrictions* (see below) Country Netherlands Maximum Presence 3 years Amount No limit Article # 22 (2) Special restrictions* (see below) Country Norway Maximum Presence 5 years Amount No limit Article # 16 (1) Special restrictions* (see below) Country Philippines Maximum Presence 5 years Amount No limit Article # 22 (1) Special restrictions* (see below) Country Poland Maximum Presence 5 years Amount No limit Article # 18 (1) Special restrictions* (see below) Country Portugal Maximum Presence 5 years Amount No limit Article # 23 (1) Special restrictions* (see below) Country Romania Maximum Presence 5 years Amount No limit Article # 20 (1) Special restrictions* (see below) Country Russia Maximum Presence 5 years Amount No limit Article # 18 Special restrictions* (see below) Country Slovak Republic Maximum Presence 5 years Amount No limit Article # 21 (1) Special restrictions* (see below) Country Slovenia Maximum Presence 5 years Amount No limit Article # 20 (1) Special restrictions* (see below) c Country Spain Maximum Presence 5 years Amount No limit Article # 22 (1) Special restrictions* (see below) Country Tajikistan Maximum Presence 5 years Amount $10,000 Article # VI (1) Special restrictions* (see below) a Country Thailand Maximum Presence 5 years Amount No limit Article # 22 (1) Special restrictions* (see below) Country Trinidad & Tobago Maximum Presence 5 years Amount No limit Article # 19 (1) Special restrictions* (see below) Country Tunisia Maximum Presence 5 years Amount No limit Article # 20 Special restrictions* (see below) Country Turkmenistan Maximum Presence 5 years Amount $10,000 Article # VI (1) Special restrictions* (see below) a Country Ukraine Maximum Presence 5 years Amount No limit Article # 20 Special restrictions* (see below) Country Uzbekistan Maximum Presence 5 years Amount $10,000 Article # VI (1) Special restrictions* (see below) a Country Venezuela Maximum Presence 5 years Amount No limit Article # 21(1) Special restrictions* (see below) 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) Country Bangladesh Maximum Presence No limit Amount $ 8,000 Article # 21 (2) Special Restrictions & Notes* (see below) b, Note 4 Country Barbados Maximum Presence - Amount - Article # - Special Restrictions & Notes* (see below) Note 1 Country Belgium (Old Treaty) Maximum Presence 5 years Amount $2,000 Article # 21 (1) Special Restrictions & Notes* (see below) b, g, h Country Belgium (New Treaty) Maximum Presence 5 yrs. Amount $ 9,000 Article # 19 (1)(b) Special Restrictions & Notes* (see below) b, g, h, Note 2 Country Bulgaria Maximum Presence No limit Amount $ 9,000 Article # 19 (1)(b) Special Restrictions & Notes* (see below) b, g, h Country Canada Maximum Presence 5 yrs. Amount $10,000 Article # XV Special Restrictions & Notes* (see below) a Country China Maximum Presence No limit Amount $ 5,000 Article # 20 (c) Special Restrictions & Notes* (see below) b, c Country Cyprus Maximum Presence 5 yrs. Amount $ 2,000 Article # 21 (1) Special Restrictions & Notes* (see below) b, i Country Czech Republic Maximum Presence 5 yrs. Amount $ 5,000 Article # 21 (1) Special Restrictions & Notes* (see below) b, c, d Country Egypt Maximum Presence 5 yrs. Amount $ 3,000 Article # 23 (1) Special Restrictions & Notes* (see below) b, c, i Country Estonia Maximum Presence 5 yrs. Amount $ 5,000 Article # 20 (1) Special Restrictions & Notes* (see below) b Country France Maximum Presence 5 yrs. Amount $ 5,000 Article # 21 (1) Special Restrictions & Notes* (see below) b, g, h Country Germany Maximum Presence 4 yrs. Amount $ 9,000 Article # 20 (4) Special Restrictions & Notes* (see below) b, c, e, Note 2 Country Hungary Maximum Presence - Amount - Article # - Special Restrictions & Notes* (see below) Note 1 Country Iceland Maximum Presence 5 yrs. Amount $ 2,000 Article # 22 (1) Special Restrictions & Notes* (see below) b, c, h Country Indonesia Maximum Presence 5 yrs. Amount $ 2,000 Article # 19 (1) Special Restrictions & Notes* (see below) b Country Israel Maximum Presence 5 yrs. Amount $ 3,000 Article # 24 (1) Special Restrictions & Notes* (see below) b, c, h Country Jamaica Maximum Presence - Amount - Article # - Special Restrictions & Notes* (see below) Note 1 Country Japan Maximum Presence 5 yrs. Amount $ 2,000 Article # 20 (1) Special Restrictions & Notes* (see below) Old treaty - see Note 3, b Country Korea Maximum Presence 5 yrs. Amount $ 2,000 Article # 21 (1) Special Restrictions & Notes* (see below) b, f, g, h Country Latvia Maximum Presence 5 yrs. Amount $ 5,000 Article # 20 (1) Special Restrictions & Notes* (see below) b Country Lithuania Maximum Presence 5 yrs. Amount $ 5,000 Article # 20 (1) Special Restrictions & Notes* (see below) b Country Morocco Maximum Presence 5 yrs. Amount $ 2,000 Article # 18 Special Restrictions & Notes* (see below) b Country Netherlands Maximum Presence No limit Amount $ 2,000 Article # 22 (1) Special Restrictions & Notes* (see below) b, c Country Norway Maximum Presence 5 yrs. Amount $ 2,000 Article # 16 (1) Special Restrictions & Notes* (see below) b, c Country Pakistan Maximum Presence No limit Amount $ 5,000 Article # XIII (1) Special Restrictions & Notes* (see below) Country Philippines Maximum Presence 5 yrs. Amount $ 3,000 Article # 22 (1) Special Restrictions & Notes* (see below) b, f, h Country Poland Maximum Presence 5 yrs. Amount $ 2,000 Article # 18 (1) Special Restrictions & Notes* (see below) b, f, h Country Portugal Maximum Presence 5 yrs. Amount $ 5,000 Article # 23 (1) Special Restrictions & Notes* (see below) b Country Romania Maximum Presence 5 yrs. Amount $ 2,000 Article # 20 (1) Special Restrictions & Notes* (see below) b, f, h Country Slovak Republic Maximum Presence 5 yrs. Amount $ 5,000 Article # 21 (1) Special Restrictions & Notes* (see below) b, c, f Country Slovenia Maximum Presence 5 yrs. Amount $ 5,000 Article # 20 (1) Special Restrictions & Notes* (see below) b, c, h Country Spain Maximum Presence 5 yrs. Amount $5,000 * minus personal exemption amt. for tax yr. Article # 22 (1) Special Restrictions & Notes* (see below) b Country Thailand Maximum Presence 5 yrs. Amount $ 3,000 Article # 22 (1) Special Restrictions & Notes* (see below) b, c, f, h Country Trinidad & Tobago Maximum Presence 5 yrs. Amount $ 2,000 Article # 19 (1) Special Restrictions & Notes* (see below) b, h Country Tunisia Maximum Presence 5 yrs. Amount $ 4,000 Article # 20 Special Restrictions & Notes* (see below) b Country Venezuela Maximum Presence 5 yrs. Amount $ 5,000 Article # 21 (1) Special Restrictions & Notes* (see below) 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.