Non-U.S. resident, non-U.S. citizen students, post-doctoral students (postdocs) and faculty in the U.S. on an F-1, J-1 or H1-B visa can consult the following table to determine whether a tax treaty exists between the U.S. and their country of residence for exemption from withholding of federal tax.
To claim a tax treaty, select the link that corresponds to your country and status (student, postdoc or faculty) to retrieve the appropriate IRS/CO FORM 8233, which must be filled out and attached to Form 8233.
| Country | Student | Postdoc or Faculty |
|---|---|---|
| Bangladesh | Yes | Yes |
| Belgium | Yes | Yes |
| Bulgaria | Yes | Yes |
| Canada | Yes | No |
| China | Yes | Yes |
| Cyprus | Yes | No |
| Czech Republic | Yes | Yes |
| Egypt | Yes | Yes |
| Estonia | Yes | No |
| France | Yes | Yes |
| Germany | Yes | Yes |
| Greece | No | Yes |
| Iceland | Yes | No |
| India | No | Yes |
| Indonesia | Yes | Yes |
| Israel | Yes | Yes |
| Italy | No | Yes |
| Jamaica | No | Yes |
| Korea | Yes | Yes |
| Latvia | Yes | No |
| Lithuania | Yes | No |
| Luxembourg | No | Yes |
| Morocco | Yes | No |
| Netherlands | Yes | Yes |
| Norway | Yes | Yes |
| Pakistan | Yes | Yes |
| Philippines | Yes | Yes |
| Poland | Yes | Yes |
| Portugal | Yes | Yes |
| Romania | Yes | Yes |
| Slovak Republic | Yes | Yes |
| Slovenia | Yes | Yes |
| Spain | Yes | No |
| Thailand | Yes | Yes |
| Trinidad and Tobago | Yes | Yes |
| Tunisia | Yes | No |
| United Kingdom | No | Yes |
| Venezuela | Yes | Yes |