Countries With Tax Treaty Provisions Relating To Teachers/Researchers

Country	# of Years Limit (from date of entry)	Attachment Form	Tax Treaty Article #	Special Restrictions (see below)
Armenia	2	8233-P	VI(1)	e, g, h
Azerbaijan	2	8233-P	VI(1)	e, g, h
Bangladesh	2	8233BB	21(1)	e
Belarus	2	8233-P	VI(1)	e, g, h
Belgium	2	8233-T	19(2)	e, i
Bulgaria	2	8233-T	19(2)	e, i
Canada	2 (up to $10,000)	8233-LL	XV	a
China, P. R.	3	8233-W	19	b, e, i
Czech Republic	2	8233-GG	21(5)	e, f, i
Egypt	2	8233-S	22	e, i
France	2	8233-X	20	e, f
Georgia	2	8233-P	VI(1)	e, g, h
Germany	2	8233-M	20(1)	e, i
Greece	3	8233-Y	XII	c
Hungary	2	8233-S	17	e
India	2	8233-AA	22	d, e
Indonesia	2	8233-BB	20	e, f
Israel	2	8233-HH	23	e, i
Italy	2	8233-Z	20	e
Jamaica	2	8233-V	22	e, f
Japan	2	8233-T	20	e
Korea	2	8233-S	20	e, h
Kyrgyzstan	2	8233-P	VI(1)	e, g, h
Luxembourg	2	8233-N	21(2)	d, e
Moldova	2	8233-P	VI(1)	e, g, h
Netherlands	2	8233-II	21(1)	d, e, i
Norway	2	8233-U	15	e, h
Pakistan	2	8233-R	XII	c
Philippines	2	8233-QQ	21	e, d, i
Poland	2	8233-S	17	e, i
Portugal	2	8233-JJ	22	e, f, h
Romania	2	8233-S	19	e, i
Slovak Republic	2	8233-GG	21(5)	e, f, i
Slovenia	2	8233-CC	20(3)	e, h
Tajikistan	2	8233-P	VI(1)	e, g, h
Thailand	2	8233-KK	23	e, d, i
Trinidad and Tobago	2	8233-O	18	e, h
Turkmenistan	2	8233-P	VI(1)	e, g, h
United Kingdom	2	8233-Q	20A	d, e
Uzbekistan	2	8233-P	VI(1)	e, g, i
Venezuela	2	8233-CC	21(3)	e

Special Restrictions

The treaty has a $10,000 annual limit including income from all U.S. sources. If exceeded, the entire amount is taxable for the year.
The tax treaty with the People's Republic of China does not include residents of Hong Kong or Taiwan.
The treaty is available to teachers. Researchers are not included in this treaty.
If the individual's visit exceeds two years, the tax treaty exemption is lost retroactively.
If within the treaty time limit, the individual may claim tax treaty benefits even if he/she qualifies as a resident alien for tax purposes. Not applicable if individual is in permanent resident or immigrant status.
May only claim treaty exemption once in a lifetime.
The Commonwealth of Independent States (CIS) still using the former USSR/US treaty are: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.
If claiming back-to-back student/teacher, 5 year total limit on treaty benefits.
Student & teacher benefits may not be claimed back-to-back without re-establishing home country residency. It takes 365 days to re-establish residency.

* (old treaty) Teachers/researchers present in the U.S. prior to 1/1/09 may still claim treaty benefits up to the 2 year limit.

Disclaimer

All information provided in official University of Michigan web sites is provided for information purposes only and does not constitute a legal contract between the University and any person or entity unless otherwise specified. Information on these web sites is subject to change without prior notice. Although every reasonable effort is made to present current and accurate information, the University of Michigan makes no guarantees of any kind.

This information is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional. If you believe you have complicated tax issues please consult the Internal Revenue Service or a qualified tax professional.

Additional Resources

Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

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Countries With Tax Treaty Provisions Relating To Teachers/Researchers