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."
|
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 $9,000/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 additional 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 additional 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 $9,000/yr up to 4 yrs; if visit exceeds 4 yrs, exemption is lost for entire visit |
studying & training |
20(4) |
|
ICELAND |
up to $9,000/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) |
|
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) |
|
MALTA |
upto $9000/yr |
studying & training |
20(2) |
|
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) |
