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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)

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)

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Last Updated: 2/14/14