International Tax Treaty Information 

The following countries have a tax treaty agreement with the United States.  If you are eligible for a tax treaty, you can request these benefits at your initial appointment at the ISSO.  More detailed information about each tax treaty is listed below:

 

ArmeniaGermanyKyrgyzstanSlovenia
AzerbaijanGreeceLuxembourgTajikistan
BangladeshHungaryMoldovaThailand
BelarusIcelandNetherlandsTrinidad/Tobago
BelgiumIndiaNorwayTurkmenistan
CanadaIndonesiaPakistanUnited Kingdom 
China (PRC)IsraelPhilippinesUzbekistan
Czech RepublicItalyPolandVenezuela
EgyptJamaicaPortugal 
FranceJapanRomania 
GeorgiaKoreaSlovak Republic 


Specific Tax Treaty Information for Scholars and Visiting Researchers*

 

CountryMaximum
Presence		  Amount Article # Special Restrictions* (see tab for all restrictions.)
Armenia 2 yrs. No limit VI(1) If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Azerbaijan 2 yrs.No limit VI(1)If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status. If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Bangladesh 2 yrs. No limit 20(1) In effect after 01/01/07
Belarus 2 yrs. No limit VI(1)If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Belgium2 yrs. No limit 20 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
Canada No limit $10,000 XV Scholar is taxable on full amount if income is over $10,000.
China (PRC) 3 yrs. No limit 19 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.b, e
Czech Republic 2 yrs. No limit 21(5) If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.May only claim treaty exemption once in a lifetime. If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Egypt 2 yrs. No limit 22 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
France 2 yrs. No limit 20If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.May only claim treaty exemption once in a lifetime
Georgia 2 yrs.No limit VI(1) If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Germany 2 yrs.No limit  20(1)Tax is retroactive if the scholar remains past 2 years. If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
Greece 2 yrs. No limit XII  
Hungary 2 yrs. No limit 17 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.
Iceland 2 yrs. No limit 21 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
India 2 yrs. No limit 22 Tax is retroactive if the scholar remains past 2 years. If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.
Indonesia 2 yrs.No limit 20 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.May only claim treaty exemption once in a lifetime.
Israel 2 yrsNo limit23 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
Italy2 yrs.  No limit 20 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.
Jamaica 2 yrs. No limit 22 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.May only claim treaty exemption once in a lifetime.
Japan  2 yrs. No limit 20 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.
Korea 2 yrs. No limit 20 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Kyrgyzstan 2 yrs. No limit VI(1)If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Luxembourg 2 yrs. No limit 21 Tax is retroactive if the scholar remains past 2 years.If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.
Moldova 2 yrs. No limit VI(1)If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Netherlands 2 yrs. No limit 21(1) Tax is retroactive if the scholar remains past 2 years.If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
Norway 2 yrs. No limit 15 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Pakistan 2 yrs.No limit XII  
Philippines 2 yrs. No limit 21 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
Poland 2 yrs. No limit 17If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
Portugal 2 yrs. No limit 22 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.May only claim treaty exemption once in a lifetime.
Romania 2 yrs. No limit 19 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
Slovak Republic 2 yrs. No limit 21(5) If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.May only claim treaty exemption once in a lifetime.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
Slovenia 2 yrs. No limit 20 (3)If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Tajikistan 2 yrs.No limit VI(1)If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Thailand 2 yrs.No limit  23Tax is retroactive if the scholar remains past 2 years.If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
Trinidad / Tobago 2 yrs. No limit 18 If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Turkmenistan 2 yrs. No limit VI(1) If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.
Uzbekistan 2 yrs. No limit VI(1)If claiming sequential eligibility for treaty as a student then as a scholar there is a 5 year total limit on treaty benefits.Student & teacher benefits may not be claimed sequentially without re-establishing home country residency.
United Kingdom 2 yrs. No limit 20Tax is retroactive if the scholar remains past 2 years. If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.
Venezuela 2 yrs. No limit21(3)If within the treaty time limit, the scholar may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable for permanent resident or immigrant status.

* Students or interns may also be qualify for tax treaty benefits.  Please contact the International Student and Scholars Office for more information.