Countries with Tax Treaty Provisions Relating To Students With Wages

Effective 11/21/08

Click on appropriate highlighted Attachment Form for your country

Country Tax Treaty
Tax Year
Tax Treaty
Article #
Special Restrictions
(see below)
Bangladesh $8,000 No Limit 8233-OO 21(2) b, e
Barbados - - - - i
Belgium $9,000 5 8233-MM 21(1) b, g, h
Bulgaria $9,000 No Limit 8233-NN 19(1) b, h
Canada $10,000 5 8233-LL XV b, c
China, P. R. $5,000 No Limit 8233-A 20© b, d, e, h
Cyprus $2,000 5 8233-D 21(1) b
Czech Republic $5,000 5 8233-I 21(1) a, h
Egypt $3,000 5 8233-E 23(1) b, h
Estonia $5,000 5 8233-I 20(1) a
France $5,000 5 8233-L 21(1) b, h
Germany $9,000 4 8233-K 20(4) a, f, h
Hungary - - - - i
Iceland $9,000 5 8233-MM 19(1) b
Indonesia $2,000 5 8233-C 19 a
Israel $3,000 5 8233-H 24(1) b, h
Jamaica - - - - i
Korea $2,000 5 8233-B 21(1) b, g
Latvia $5,000 5 8233-I 20(1) a
Lithuania $5,000 5 8233-I 20(1) a
Malta $9,000 No Limit 8233-PP 20 b, e 
Morocco $2,000 5 8233-F 18 a
Netherlands $2,000 3 8233-EE 22(1) a, h
Norway $2,000 5 8233-B 16(1) b
Pakistan $5,000 No Limit 8233-G XIII(1) b, e
Philippines $3,000 5 8233-H 22(1) b, h
Poland $2,000 5 8233-B 18(1) b, h
Portugal $5,000 5 8233-I 23(1) a
Romania $2,000 5 8233-B 20(1) b, h
Slovak Republic $5,000 5 8233-I 21(1) a, h
Slovenia $5,000 5 8233-DD 20(1) b
Spain $5,000 5 8233-I 22(1) a
Thailand $3,000 5 8233-H 22(1) b, h
Trinidad and Tobago $2,000 5 8233-FF 19(1) b
Tunisia $4,000 5 8233-J 20 b
Venezuela $5,000 5 8233-DD 21(1) b

Special Restrictions (Student)

  1. 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.
  2. According to the treaty the Tax Year Limit counts a partial year as 1 full tax year.
  3. 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.
  4. The tax treaty with the People's Republic of China does not include residents of Hong Kong or Taiwan
  5. Students may use an otherwise unlimited treaty for a maximum of 6 years at the University of Michigan.
  6. If the student remains in the U.S. for more than 4 years, earnings are taxed retroactively.
  7. If claiming back-to-back student/teacher, 5 year total limit on treaty benefits.
  8. Student & teacher benefits may not be claimed back-to-back without re-establishing home country residency. It takes 365 days to re-establish residency.
  9. 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.