Foreign (nonresident alien) 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
CIS* No Yes
Cyprus Yes No
Czech Republic Yes Yes
Egypt Yes Yes
Estonia Yes No
France Yes Yes
Germany Yes Yes
Greece No Yes
Hungary No Yes
Iceland Yes Yes
India No Yes
Indonesia Yes Yes
Israel Yes Yes
Italy No Yes
Jamaica No Yes
Japan 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

 

* Commonwealth of Independent States (CIS) [dummy page#190] countries include:
Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia, Tajikistan, Turkmenistan, Uzbekistan and Ukraine

 

Questions?

arrow_upward
Back to Top