U.S.Tax Treaty Basics for International Students U.S.-Sourced Scholarship and Fellowship Grants
Click Here for A Tax Treaty Chart Based on Salary and Wages Reported on Form W-2
The following information is applicable only for scholarship and fellowship grants from non-profit educational, religious, scientific, charitable or literary organizations. Teaching assistantship stipends, research assistantship stipends, and graduate assistantship stipends are wages, not scholarships. Therefore, this table does not apply to them.
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 SCHOLARSHIP/FELLOWSHIP EXEMPT FROM TAX |
TYPE OF INCOME | TREATY ARTICLE # |
| BANGLADESH | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 21(2) |
| BELGIUM | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 21(1) |
| CHINA | Entire grant, allowance or award |
Scholarship or Fellowship Grant | 20(b) |
| COMMONWEALTH OF INDEPENDENT STATES |
Entire grant, allowance or award for less than $10,000 and for 5
years *this treaty in effect for Armenia, Azerbaijan, Belarus, Georgia,
Kyrgystan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan |
Scholarship or Fellowship Grant | VI(1) |
| CYPRUS | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 21(1) |
| CZECH REPUBLIC | Entire grant, allowance or award |
Scholarship or Fellowship Grant | 21(1) |
| EGYPT | Entire grant, allowance or award for 5 years & for add. time needed to complete, as a ft student, ed. req. for
a post-grad or prof. degree |
Scholarship or Fellowship Grant | 23(1) |
| ESTONIA | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 20(1) |
| FRANCE | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 21(1) |
| GERMANY | Entire grant, allowance or award for 5 yrs. |
Scholarship or Fellowship Grant | 20(3) |
| ICELAND | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 22(1) |
| INDONESIA |
Entire grant, allowance or award for up to 5 years |
Scholarship or Fellowship Grant | 19(1) |
| ISRAEL | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 24(1) |
| JAPAN | Entire grant, allowance or award for 5 years
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. |
Scholarship or Fellowship Grant | 20(1) |
| KAZAKHSTAN | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 19 |
| REP. OF KOREA | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 21(1) |
| LATVIA | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 20(1) |
| LITHUANIA | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 20(1) |
| LUXEMBOURG | Remittances or Allowances |
Remittances or allowances | XIV(1) |
| MOROCCO | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 18 |
| NETHERLANDS | Entire grant, allowance or award for 3 years |
Scholarship or Fellowship Grant | 22(2) |
| NORWAY | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 16(1) |
| PHILIPPINES |
Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 22(1) |
| POLAND |
Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 18(1) |
| PORTUGAL | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 23 (1) |
| ROMANIA | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 20(1) |
| RUSSIA | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 18 |
| SLOVAK REPUBLIC | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 21(1) |
| SPAIN |
Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 22(1) |
| THAILAND | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 22(1) |
| TRINIDAD AND TOBAGO |
Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 19(1) |
| TUNISIA | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 20 |
| UKRAINE | Entire grant, allowance or award for 5 years |
Scholarship or Fellowship Grant | 20 |
| VENEZUELA | Entire grant, allowance or award for 5 years or additional period
of time for post-graduate or professional degree |
Scholarship or Fellowship Grant | 21(1) |