U.S. Tax Treaty Basics for International Students Salary and Wages
Click Here for A Tax Treaty Chart Based on Scholarship or Fellowship Grants
The following information is applicable for salary and wages reported on form W-2 "Wage and Tax Statement."
This chart provides very basic information. It is important to review the text of the tax treaty as summarized in IRS publication 901, US Tax Treaties, or by reviewing the special IRS Tax Treaty Website: http://www.irs.gov/businesses/international/article/0,,id=96739,00.html or the website of Windstar Technologies.
| COUNTRY | AMOUNT OF INCOME EXEMPT FROM TAX | TYPE OF INCOME | TREATY ARTICLE # |
| BANGLADESH | up to $8,000/yr for max 5 yrs | studying & training | 21(2) |
| BELGIUM | up to $2,000/yr for max 5 yrs | studying & training | 21(1) |
| CANADA | up to 10,000 yr | dependent personal services | XV |
| CHINA | up to $5,000/yr for the time reasonably necessary to complete the education/training | studying & training | 20(c) |
| CYPRUS | up to $2,000/yr for up to 5 tax years & for an addtional period as necessary to complete, as a ft student, educational requirements for a post-grad or prof degree | studying & training | 21(1) |
| CZECH REP | up to $5,000/yr up to 5 yrs | studying & training | 21(1) |
| EGYPT | up to $3,000/yr for max 5 yrs & for an addÆl period needed to complete, as ft student, ed. req. for a post-grad or prof. degree | studying & training | 23(1) |
| ESTONIA | up to $5,000/yr up to 5 yrs | studying & training | 20(1) |
| FRANCE | up to $5,000/yr up to 5 yrs | studying & training | 21(1) |
| GERMANY | up to $5,000/yr up to 4 yrs; if visit exceeds 4 yrs, exemption is lost for entire visit | studying & training | 20(4) |
| ICELAND | up to $2,000/yr up to 5 yrs | studying & training | 22(1) |
| INDIA | can claim standard deduction rather than itemize (see info sheet) | n/a | 21(2) |
| INDONESIA | up to $2,000/yr up to 5 yrs | studying & training | 19(1) |
| ISRAEL | up to $3,000/yr up to 5 yrs | studying & training | 24(1) |
| JAPAN | up to 2,000/yr up to 5 yrs for those who entered the U.S. before January 1, 2005. This benefit cannot be claimed after 2005, unless the student first entered the U.S. between January 1, 2002 and March 30, 2004. | studying & training | 20(1) |
| LATVIA | up to $5,000/yr up to 5 yrs | studying & training | 20(1) |
| LITHUANIA | up to $5,000/yr up to 5 yrs | studying & training | 20(1) |
| LUXEMBOURG | No limit up to 2 yrs | Studying & training | 21(1) |
| REP. OF KOREA | up to $2,000/yr up to 5 yrs | studying & training | 21(1) |
| MOROCCO | up to $2,000/yr up to 5 yrs | studying & training | 18 |
| NETHERLANDS | up to $2,000/yr for a period of time considered reasonable req'd to complete study/training | studying & training | 22(1) |
| NORWAY | up to $2,000/yr up to 5 yrs | studying & training | 16(1) |
| PAKISTAN | up to $5,000/yr | studying & training | XIII(1) |
| PHILIPPINES | up to $3,000/yr up to 5 yrs | studying & training | 22(1) |
| POLAND | up to $2,000/yr up to 5 yrs | studying & training | 18(1) |
| PORTUGAL | up to $5000/yr up to 5 tax years | studying & training | 23(1) |
| ROMANIA | up to $2,000/yr up to 5 yrs | studying & training | 20(1) |
| SLOVAK REPUBLIC | up to $5,000/yr up to 5 yrs | studying & training | 21(1) |
| SPAIN | up to $5,000/yr up to 5 yrs minus the personal exemption amount for the current tax year. | studying & training | 22(1) |
| THAILAND | up to $3000/yr up to 5 yrs | studying & training | 22(1) |
| TRINIDAD & TOBAGO | up to $2,000/yr up to 5yrs | studying & training | 19(1) |
| TUNISIA | up to $4,000/yr up to 5 yrs | studying & training | 20 |
| VENEZUELA | up to $5,000/yr up to 5 yrs | studying & training | 21(1) |