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Countries With Tax Treaty Provisions Relating To Teachers/Researchers
|Country||# of Years Limit
(from date of entry)
|Armenia||2||8233-P||VI(1)||e, g, h|
|Azerbaijan||2||8233-P||VI(1)||e, g, h|
|Belarus||2||8233-P||VI(1)||e, g, h|
|Canada||2 (up to $10,000)||8233-LL||XV||a|
|China, P. R.||3||8233-W||19||b, e, i|
|Czech Republic||2||8233-GG||21(5)||e, f, i|
|Georgia||2||8233-P||VI(1)||e, g, h|
|Kyrgyzstan||2||8233-P||VI(1)||e, g, h|
|Moldova||2||8233-P||VI(1)||e, g, h|
|Netherlands||2||8233-II||21(1)||d, e, i|
|Philippines||2||8233-QQ||21||e, d, i|
|Portugal||2||8233-JJ||22||e, f, h|
|Slovak Republic||2||8233-GG||21(5)||e, f, i|
|Tajikistan||2||8233-P||VI(1)||e, g, h|
|Thailand||2||8233-KK||23||e, d, i|
|Trinidad and Tobago||2||8233-O||18||e, h|
|Turkmenistan||2||8233-P||VI(1)||e, g, h|
|United Kingdom||2||8233-Q||20A||d, e|
|Uzbekistan||2||8233-P||VI(1)||e, g, i|
- 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.
- The treaty is available to teachers. Researchers are not included in this treaty.
- If the individual's visit exceeds two years, the tax treaty exemption is lost retroactively.
- 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.
- May only claim treaty exemption once in a lifetime.
- The Commonwealth of Independent States (CIS) still using the former USSR/US treaty are: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.
- 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.
* (old treaty) Teachers/researchers present in the U.S. prior to 1/1/09 may still claim treaty benefits up to the 2 year limit.
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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.