International Tax Information for Nonresident Aliens
The table below indicates which countries have tax treaties with the United States in which some, or all, of scholarship and/or fellowship amounts are tax exempt, provided certain conditions are met.
If a student’s country of residence is listed in the table below and the criteria in Column B and Column C are met, scholarship and/or fellowship amounts qualify for a tax exemption and the following tax form needs to be completed.
Form W-8BEN 8233: Certificate of Foreign Status of Beneficial Owner for United States Withholding.
If a country of residence does not appear in the table below, Form W-8BEN is not necessary because a tax treaty benefit does not exist.
Description of Table Columns
Column A: Student’s country of permanent citizenship.
Column B: Maximum length of exemption.
After the maximum number of years in the United States has been reached, the individual
is subject to federal tax withholding.
EXAMPLE: A student from Indonesia has been in the United States for six years and has a $5,000 scholarship. The $5,000 scholarship is taxable because the student has been in the United States over the five-year limit.
Column C: Maximum scholarship/fellowship amount for exemption.
The only country that has a limit on the scholarship/fellowship amount is if it’s
a member of the Commonwealth of Independent States* and the limit is $10,000. Anything
over $10,000 is taxable.
Column D: The tax treaty article citation.
| Column A Country of Residence |
Column B Maximum Presence in USA |
Column C Maximum Compensation |
Column D Treaty Article Citation |
|---|---|---|---|
|
Bangladesh |
No Limit |
No limit |
21(2) |
|
China, People’s Republic |
No limit |
No limit |
20(b) |
|
Commonwealth of IS* |
5 years |
Limited |
VI(1) |
|
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) |
|
Germany |
No limit |
No limit |
20(3) |
|
Iceland |
5 years |
No limit |
19(1) |
|
Indonesia |
5 years |
No limit |
19(1) |
|
Israel |
5 years |
No limit |
24(1) |
|
Kazakhstan† |
5 years |
No limit |
19 |
|
Korea, South |
5 years |
No limit |
21(1) |
|
Latvia |
5 years |
No limit |
20(1) |
|
Lithuania |
5 years |
No limit |
20(1) |
|
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) |
|
Spain |
5 years |
No limit |
22(1) |
|
Thailand |
5 years |
No limit |
22(1) |
|
Trinidad and Tobago |
5 years |
No limit |
19(1) |
|
Tunisia† |
5 years |
No limit |
20 |
|
Ukraine† |
5 years |
No limit |
20 |
|
Venezuela† |
5 years |
No limit |
21(1) |
* Note: This represents the USSR income tax treaty, which includes Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.
† Listed below are countries in which there are stipulations to the exemption.
France: The combined period of benefits under Articles 20 and 21(1) cannot exceed five years.
Kazakhstan: The five-year limit pertains only to training and research. Exemption does not apply if during the immediately preceding period, the individual claimed the benefits of Article 18(1).
Netherlands: Exemption does not apply if during the immediately preceding period, the individual claimed the benefits of Article 21.
Russia: The five-year limit pertains only to training and research.
Slovenia: Applies to any additional period that a full-time student needs to complete the educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.
Tunisia: Applies only to a full-time student or trainee.
Ukraine: The five-year limit pertains only to training and research. Exemption does not apply if during the immediately preceding period, the individual claimed the benefits of Article 18(1).
Venezuela: Applies to any additional period that a full-time student needs to complete the educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.