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Center for International Studies
Member, Texas Tech University System The Princeton Review - 373 Best Colleges, 2011 Edition

 

Student Wages

Treaties for Students with Wages

Country Maximum Presence Amount Article# Special Restrictions & Notes* (see below)
Bangladesh 2 yrs. $8,000 21(2) b, Note 4
Barbados - - - Note 1
  Belgium (Old Treaty)   5 yrs.   $2,000 21(1) b, g, h
  Belgium (New Treaty)   5 yrs.   $9,000  19(1)(b) b, g, h, Note 2
  Canada   5 yrs.  $10,000 XV a
  China   No limit   $5,000   20(c)   b, c
  Cyprus   5 yrs.   $2,000   21(1)   b, i
  Czech Republic   5 yrs.   $5,000   21(1)   b, c, d
  Egypt   5 yrs.   $3,000   23(1)   b, c, i
  Estonia   5 yrs.   $5,000   20(1)   b
  France   5 yrs.   $5,000   21(1)   b, g, h
  Germany   4 yrs.   $9,000   20(4)   b, c, e, Note 2
  Hungary   -   -   -   Note 1
  Iceland   5 yrs.   $2,000   22(1)   b, c, h
  Indonesia   5 yrs.   $2,000   19(1)   b
  Israel   5 yrs.   $3,000   24(1)   b, c, h
  Jamaica   -   -   -   Note 1
  Japan   5 yrs.   $2,000   20(1)   Old treaty - see Note 3, b
  Korea   5 yrs.   $2,000   21(1)   b, f, g, h
  Latvia   5 yrs.   $5,000   20(1)   b
  Lithuania   5 yrs.   $5,000   20(1)   b
  Morocco   5 yrs.   $2,000   18   b
  Netherlands   No limit   $2,000   22(1)   b, c
  Norway   5 yrs.   $2,000   16(1)   b, c
  Pakistan   No limit   $5,000   XIII(1)   -
  Philippines   5 yrs.   $3,000   22(1)   b, f, h
  Poland   5 yrs.   $2,000   18(1)   b, f, h
  Portugal   5 yrs.   $5,000   23(1)   b
  Romania   5 yrs.   $2,000   20(1)   b, f, h
  Slovak Republic   5 yrs.   $5,000   21(1)   b, c, f
  Slovenia   5 yrs.   $5,000   20(1)   b, c, h
  Spain   5 yrs.   $5,000* minus personal exemption amt. for tax yr. 22(1)    b
  Thailand   5 yrs.   $3,000   22(1)   b, c, f, h
  Trinidad & Tobago   5 yrs.   $2,000   19(1)   b, h
  Tunisia   5 yrs.   $4,000   20   b
  Venezuela   5 yrs.   $5,000   21(1)   b

  Special Restrictions

a student is taxed retroactively on full amount if income is over $10,000
b if within the time limit, the student may claim tax treaty even if s(he) qualifies as “resident” for tax purposes but not applicable for permanent resident or immigrant or status. Students from PR China however, may claim the treaty as long as they are primarily enrolled to be a student, even if they become US permanent resident or have immigrant status.
c if treaty benefits are used as a student, they may not be used immediately following as a teacher/researcher
d treaty benefits may be used only once in a lifetime
e tax is retroactive if the student remains past 4 years
f if individual re-establishes home country residency s(he) can claim both student & teacher treaty  benefits
g student can claim back-to-back treaty exemptions as a student then as a scholar
h limited to 5 calendar years from date of arrival in the U.S.
i students continuing on for graduate level studies may continue to claim treaty benefits for the additional time to complete degree requirements

 

Special Notes

Note 1 Students from Barbados, Hungary & Jamaica can elect to be treated as a “resident tax filer” for tax purposes. This benefit is not available to scholars/researchers from these countries.
Note 2 Amount of exempt income increased to $9,000 as of 01/01/2008
Note 3 OLD TREATY - Students currently in the US who entered the US BEFORE 01/01/05 may still claim treaty benefits up to the 5 year maximum presence limit
Note 4 In effect after 01/01/07