Tax Treaties And Affidavits
See Commonwealth of Independent States
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
|
no limit |
14 |
See Commonwealth of Independent States
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
no limit |
no limit |
21(2) |
183 days |
no limit |
15 |
|
2 years |
no limit |
21(1) |
|
no limit |
$8,000 limit |
21(2) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
89 days |
$5,000 limit |
14 |
See Commonwealth of Independent States
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
no limit |
no limit |
7 (Business Profits Article) |
|
2 years from date of arrival |
no limit |
19(2) |
|
no limit |
$9,000 limit |
19-1(b) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
no limit |
no limit |
7 |
|
2 years from date of arrival |
no limit |
19(2) |
|
no limit |
$9,000 limit |
19-1(b) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
|
no limit |
XIV |
|
|
$10,000 limit |
XV |
|
All qualify, whether teaching, research, or student if total calendar year income will not exceed the $10,000 limit. If limit is exceeded, exemption is lost for entire amount earned for the year |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or Fellowship Grant |
|
|
20(b) |
183 days |
no limit |
13 |
|
3 years |
no limit |
19 |
|
|
$5,000 limit (To switch categories must reestablish residency in home country for at least on year) |
20(c) |
|
(Does not include Taiwan or Hong Kong) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
$999,999 limit |
VI(1) |
183 days |
no limit |
VI(2) |
|
2 years |
no limit |
VI(1) |
|
183 days |
$10,000 limit |
VI(1) |
|
The treaty for CIS (formerly USSR) applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, T\ajikistan, Turkmenistan, and Uzbekistan The treaty with CIS does NOT include Latvia, Lithuania, Estonia, Kazakhstan, Russia, or Ukraine |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
21(1) |
182 days |
no limit |
17 |
|
Studying and Training Compensation during training |
5 years + additional period necessary to complete postgraduate education |
$2000 limit |
21(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
21(1) |
183 days |
no limit |
14 |
|
2 years |
no limit |
21(5) |
|
Studying and Training (income from personal services) |
5 years |
$5,000 limit |
21(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
|
no limit |
14 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
20 |
183 days |
no limit |
14 |
|
Studying and Training (income from personal services) |
5 years |
$5,000 limit |
20 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
20 |
183 days |
no limit |
14 |
|
Studying and Training (income from personal services) |
5 years |
$5,000 limit |
20 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
|
no limit |
18 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
21(1) |
no limit |
no limit |
14 |
|
2 years |
no limit |
20 |
|
Studying and Training Compensation during studying or training |
5 years |
$5,000 limit |
21(1) |
Maximum total combined limit is five taxable years. Exemption can be claimed only once |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
|
no limit |
20(3) |
|
no limit |
14 |
|
2 years |
no limit |
20(1) |
|
4 years |
$9000 limit |
20(4) |
|
If previously used study and training article, can only use teaching or research article if residency is re-established in home country for at least one year. |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
183 days |
$10,000 limit |
X |
|
Teaching |
3 years |
no limit |
XII ** |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
183 days |
no limit |
13 |
|
2 years (invited for no longer than 2 year) |
no limit |
17 |
|
Studying or training (no student category) |
May choose to be taxed as resident with some limitations |
|
17 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
19(1) |
no limit |
no limit |
7 |
|
5 years beginning with the taxable year that includes arrival date *** |
$9,000 limit |
19(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
89 days |
no limit |
15 |
|
2 years (if here for more than 2 years the exemption is lost for entire period) |
no limit |
22 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
19(1) |
119 days |
no limit |
15 |
|
2 years (may use this exemption only once) |
no limit |
20 |
|
Studying and Training |
5 years |
$2,000 limit |
19(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
|
no limit |
14 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
|
24(1) |
182 days |
no limit |
16 |
|
2 years (doesn't apply if other treaty article, 24(1), was used during immediately preceding period) |
no limit |
23 |
|
5 years |
$3,000 limit |
24(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
no limit |
no limit |
14(1) |
|
2 years |
no limit |
20 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
89 days |
$5,000 limit |
14 |
|
2 years |
no limit (May only use exemption once) |
22 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
183 days |
no limit |
17 |
|
2 years from date of arrival |
no limit |
20 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
21(1) |
182 days |
$3,000 limit |
18 |
|
2 years from date of arrival |
no limit |
20 |
|
5 years beginning with taxable year that includes arrival date |
$2,000 limit |
21(1) |
|
If previously used student category and now using teaching or research category, without leaving the U.S., then total of combined treaty time limits of both categories cannot exceed 5 calendar years. |
|||
If previously used student category but left and re-established residency in home country before re-entering as a teacher or researcher, then each category can be used independently of each other for a total combination of 5 calendar years plus 2 years from date of arrival. |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
19(1) |
183 days |
no limit |
14 |
See Commonwealth of Independent States
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
20 |
183 days |
no limit |
14 |
|
Studying and Training (income from personal services) |
5 years |
$5,000 limit |
20 |
Scholarship or fellowship grant |
5 years |
no limit |
20 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
20 |
183 days |
no limit |
14 |
|
Studying and Training (income from personal services) |
5 years |
$5,000 limit |
20 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
no limit 15 |
|
|
|
2 years |
no limit |
21(2) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
|
no limit |
7 (Business Profits Article) |
|
|
$9,000 limit |
20 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
182 days |
no limit |
14 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
18 |
182 days |
$5,000 limit |
14 |
|
5 years |
$2,000 limit |
18 |
See Commonwealth of Independent States
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
3 years |
no limit |
22 |
no limit |
no limit |
15 |
|
2 years |
no limit |
21 |
|
Benefits cannot be claimed if Student/trainee benefits were enjoyed Exemption is lost if the individual overstays the period |
|||
no limit |
$2,000 limit |
22 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
183 days |
no limit |
14 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
16(1) |
182 days |
no limit |
13 |
|
2 years |
no limit |
15 |
|
5 years beginning with the taxable year that includes date of arrival *** |
$2,000 limit |
16(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
2 years |
no limit |
XII ** |
|
|
$5000 limit |
XIII(1) |
|
Must be here only as students or recipients of grants etc see publ 901 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
22(1) |
89 days |
$10,000 limit |
15 |
|
2 years (invited for no more than two years) |
no limit |
21 |
|
5 years beginning with the taxable year that includes arrival date *** |
$3,000 limit |
22(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
18(1) |
182 days |
no limit |
15 |
|
2 years |
no limit |
17 |
|
5 years beginning with the taxable year that includes arrival date *** |
$2,000 limit |
18(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
23(1) |
182 days |
no limit |
15 |
|
2 years |
no limit |
22 |
|
Benefits cannot be claimed if Student/Trainee benefits were enjoyed Exemption can be claimed one time only |
|||
5 years |
$5,000 limit |
23(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
20(1) |
182 days |
no limit |
14 |
|
2 years |
no limit |
19 |
|
5 years beginning with the taxable year that includes arrival date *** |
$2,000 limit |
20(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
18 |
183 days |
no limit |
13 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
21(1) |
183 days |
no limit |
14 |
|
2 years |
no limit |
21(5) |
|
5 years |
$5,000 limit |
21(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years+ |
no limit |
20(1) |
|
no limit |
14 |
|
2 years |
no limit |
20(3) |
|
Studying and Training Compensation during training |
5 years+ additional period necessary to complete postgraduate education |
$5,000 limit |
20(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
183 days |
no limit |
14 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
22(1) |
|
no limit |
15 |
|
5 years |
$5,000 limit less the current year IRS annual personal exemption amount |
22(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
|
no limit |
14 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
|
no limit |
14 |
See Commonwealth of Independent States
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
22 |
89 days |
$10,000 limit |
15 |
|
2 years |
no limit |
23 (Exemption is lost retroactively if the 2 year period is exceeded) |
|
5 years |
$3,000 limit |
22 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
19(1) |
183 days |
no limit |
17 |
|
2 years |
no limit |
18 |
|
5 years |
$5,000 limit |
19(1) |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
20 |
183 days |
$7,500 limit |
14 |
|
5 years |
$4,000 limit |
20 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
183 days |
no limit |
14 |
See Commonwealth of Independent States
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
20 |
(5 year limit applies to training and research only if scholarship is for studying then no time limit) |
|||
|
no limit |
14 |
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
183 days |
no limit |
14 |
|
2 years |
no limit |
20 |
|
If the 2 year period is exceeded, the exemption is lost for the entire visit (including 2 year period), interest and penalties will be assessed for the original date of the return to the date the tax is paid |
See Commonwealth of Independent States
Treaty Category (links to affidavit) |
Maximum Presence in U.S. |
Maximum Amount of Compensation |
Tax Treaty Article Number |
Scholarship or fellowship grant |
5 years |
no limit |
21(1) |
|
no limit |
14 |
|
2 years |
no limit |
21(3) |
|
5 years |
$5,000 limit |
21(1) |