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Tax Treaty Eligibility Table by Country for Income Code 15
This table lists the countries that have a tax treaty with the United States for individuals receiving scholarship or fellowship income for study, training, or research, and which does not constitute compensation for personal services.
| Country |
Country Code |
Maximum Presence in U.S. |
Maximum Amount of Payment |
Tax Treaty Article |
| Armenia* |
AM |
5 years |
$9,999.99 |
VI (1) |
| Azerbaijan* |
AJ |
5 years |
$9,999.99 |
VI(1) |
| Bangladesh |
BG |
no limit*** |
no limit |
21 (2) |
| Belgium**** (pre 2008) |
BE |
5 years |
no limit |
21 (1) |
| Belarus* |
BO |
5 years |
$9,999.99 |
VI (1) |
| China, People’s Rep |
CH |
no limit |
no limit |
20 (b) |
| Cyprus |
CY |
5 years |
no limit |
21(1) |
| Czech Republic |
EZ |
5 years |
no limit |
21(1) |
| Egypt |
EG |
5 years |
no limit |
23(1) |
| Estonia |
EN |
5 years |
no limit |
20(1) |
| France |
FR |
5 years |
no limit |
21(1) |
| Georgia* |
GG |
5 years |
$9,999.99 |
VI (1) |
| Germany |
GM |
no limit |
no limit |
20(3) |
| Iceland |
IC |
5 years |
no limit |
22(1) |
| Indonesia |
ID |
5 years |
no limit |
19(1) |
| Israel |
IS |
5 years |
no limit |
24(1) |
| Kazakhstan |
KZ |
5 years |
No limit |
19 |
| Korea |
KS |
5 years |
no limit |
21(1) |
| Kyrgyzstan* |
KG |
5 years |
$9,999.99 |
VI (1) |
| Latvia |
LG |
5 years |
no limit |
20(1) |
| Lithuania |
LH |
5 years |
no limit |
20(1) |
| Moldova* |
MD |
5 years |
$9,999.99 |
VI (1) |
| Morocco |
MO |
5 years |
no limit |
18 |
| Netherlands |
NL |
3 years |
no limit |
22 (2) |
| Norway |
NO |
5 years |
no limit |
16 (1) |
| Philippines |
RP |
5 years |
no limit |
22(1) |
| Poland |
PL |
5 years |
no limit |
18 (1) |
| Portugal |
PO |
5 years |
no limit |
23 (1) |
| Romania |
RO |
5 years |
no limit |
20(1) |
| Russia |
RS |
5 years |
no limit |
18 |
| Slovak Republic |
LO |
5 years |
no limit |
21(1) |
| Slovenia |
SI |
5 Years |
no limit |
20(1) |
| Spain |
SP |
5 years |
no limit |
22(1) |
| Tajikistan* |
TI |
5 years |
$9,999.99 |
VI (1) |
| Thailand |
TH |
5 taxable years |
no limit |
22 (1) |
| Tobago/Trinidad |
TD |
5 years |
no limit |
19 (1) |
| Tunisia |
TS |
5 years |
no limit |
20 |
| Turkmenistan* |
TX |
5 years |
$9,999.99 |
VI (1) |
| Ukraine |
UP |
5 years |
no limit |
20 |
| Uzbekistan* |
UZ |
5 years |
$9,999.99 |
VI (1) |
| Venezuela |
VE |
5 years |
no limit |
21(1) |
* These countries are also known as the Commonwealth Countries. Students of the Commonwealth Countries can only qualify for the IRC Section 117 Exemption or for the Tax Treaty Exemption; whichever is more favorable.
** 5 year limit pertains only to Training or Research.
*** No limit for regular university study. 2 year limit for apprentice or business trainee.
**** Belgium income code 15 article not renewed in 2008. Only applicable if date of entry is prior to 1/1/08.
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