Countries with Tax Treaty Provisions Relating To Students With Wages
Click on appropriate highlighted Attachment Form for your country
|Bangladesh||$8,000||No Limit||8233-OO||21(2)||b, e|
|Belgium||$9,000||5||8233-MM||21(1)||b, g, h|
|Bulgaria||$9,000||No Limit||8233-NN||19(1)||b, h|
|China, P. R.||$5,000||No Limit||8233-A||20©||b, d, e, h|
|Czech Republic||$5,000||5||8233-I||21(1)||a, h|
|Germany||$9,000||4||8233-K||20(4)||a, f, h|
|Malta||$9,000||No Limit||8233-PP||20||b, e|
|Pakistan||$5,000||No Limit||8233-G||XIII(1)||b, e|
|Slovak Republic||$5,000||5||8233-I||21(1)||a, h|
|Trinidad and Tobago||$2,000||5||8233-FF||19(1)||b|
Special Restrictions (Student)
- According to the treaty the Tax Year Limit starts with the date of entry and continues forward X number of years into the future. Therefore a partial year does not count as a full year. If within the treaty time limit, the individual may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable if individual is in permanent resident or immigrant status.
- According to the treaty the Tax Year Limit counts a partial year as 1 full tax year.
- The treaty has a $10,000 annual limit including income from all U.S. sources. If exceeded, the entire amount is taxable for the year.
- The tax treaty with the People's Republic of China does not include residents of Hong Kong or Taiwan
- Students may use an otherwise unlimited treaty for a maximum of 6 years at the University of Michigan.
- If the student remains in the U.S. for more than 4 years, earnings are taxed retroactively.
- If claiming back-to-back student/teacher, 5 year total limit on treaty benefits.
- Student & teacher benefits may not be claimed back-to-back without re-establishing home country residency. It takes 365 days to re-establish residency.
- Students from Barbados, Hungary and Jamaica can elect to be treated as a resident alien for tax purposes.
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This information is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional. If you believe you have complicated tax issues please consult the Internal Revenue Service or a qualified tax professional.