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 |