If a foreign student, trainee, or researcher is a resident of a country with which the U.S. has entered into a tax treaty that contains an exemption for scholarship and fellowship grants in a student or trainee article, the eligible individual may claim a tax treaty withholding exemption for scholarship or fellowship grants. To do so, they should submit the Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting to the payer of the grant.
To be eligible to claim a tax treaty for fellowship payments, which have no maximum dollar amount, the applicant must be a resident of one of the countries below, which have treaty benefits for scholarship or fellowship grants, immediately preceding their arrival in the U.S.
For more information, visit the IRS website.
| Country | Maximum Years in U.S. | Treaty Article |
|---|---|---|
| Bangladesh | 2 | 21(2) |
| China, People's Republic of | No limit | 20(b) |
| Cyprus | 5 | 21(1) |
| Czech Republic | 5 | 21(1) |
| Egypt | 5 | 23(1) |
| Estonia | 5 | 20(1) |
| France | 5 | 21(1) |
| Germany | No limit | 20(3) |
| Iceland | 5 | 19(1) |
| Indonesia | 5 | 19(1) |
| Israel | 5 | 24(1) |
| Kazakhstan | 5 | 19(1) |
| Korea, South | 5 | 21(1) |
| Latvia | 5 | 20(1) |
| Lithuania | 5 | 20(1) |
| Morocco | 5 | 18(1) |
| Netherlands | 3 | 22(2) |
| Norway | 5 | 16(1) |
| Philippines | 5 | 22(1) |
| Poland | 5 | 18(1) |
| Portugal | 5 | 23(1) |
| Romania | 5 | 20(1) |
| Slovak Republic | 5 | 21(1) |
| Slovenia | 5 | 20(1) |
| Spain | 5 | 22(1) |
| Thailand | 5 | 22(1) |
| Trinidad and Tobago | 5 | 19(1) |
| Tunisia | 5 | 20(1) |
| Ukraine | 5 | 20(1) |
| Venezuela | 5 | 21(1) |