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previous page Previous Page: Publication 519 - U.S. Tax Guide for Aliens - Aliens Required To Obtain Sailing or Departure Permits
next page Next Page: Publication 519 - U.S. Tax Guide for Aliens - Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p519-052.htm#en_us_publink1000148725

Chapter 12
How To Get 
Tax Help(p59)

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You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
taxmap/pubs/p519-052.htm#en_us_publink1000148726

Contacting your Taxpayer Advocate.(p59)


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The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.
You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service—Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.
If you live outside of the United States, you can call the Taxpayer Advocate at (787) 622-8940 in English or (787) 622-8930 in Spanish. You can contact the Taxpayer Advocate at:

Internal Revenue Service 
Taxpayer Advocate 
P.O. Box 193479 
San Juan, PR 00919-3479


taxmap/pubs/p519-052.htm#en_us_publink1000148727

Low Income Taxpayer Clinics (LITCs).(p59)
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LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov or your local IRS office.
taxmap/pubs/p519-052.htm#en_us_publink1000148728

Free tax services.(p59)


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To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.
taxmap/pubs/p519-052.htm#en_us_publink1000148729

Free help with your return.(p59)


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Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest Vita or TCE site, call 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at 
www.aarp.org/money/taxaide.
For more information on these programs, go to www.irs.gov and enter keyword "VITA" in the upper right-hand corner.
EIC
Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:
  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
  • Check the status of your 2008 refund. Go to www.irs.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
  • Download forms, instructions, and publications.
  • Order IRS products online.
  • Research your tax questions online.
  • Search publications online by topic or keyword.
  • View Internal Revenue Bulletins (IRBs) published in the last few years.
  • Figure your withholding allowances using the withholding calculator online at  
    www.irs.gov/individuals.
  • Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant.
  • Sign up to receive local and national tax news by email.
  • Get information on starting and operating a small business.
Phone
Phone. Many services are available by phone.  
  • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to  
    www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
  • Refund information. To check the status of your 2008 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
  • Other refund information. To check the status of a prior year refund or amended return refund, call 1-800-829-1954.
 ____ 
If you are outside the United States, taxpayer assistance is available at the following U.S Embassies or consulate.
Frankfurt, Germany(49)(69)7535-3834
London, England(44)(20)7894-0476
Paris, France(33)(1)4312-2555
Please contact the office for times when assistance will be available. If you cannot get to one of these offices, taxpayer assistance is available at (215) 516-2000 (not a toll free call).
If you are in a U.S. territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U.S. Virgin Islands) and have a tax question, you can call 1-800-829-1040.
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk In
Walk-in. Many products and services are available on a walk-in basis.
  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U.S. Embassies and consulates.
Also, during filing season, the IRS conducts an overseas taxpayer assistance program. To find out if IRS personnel will be in your area, contact the consular office at the nearest U.S. Embassy.
Due date
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.

 
Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613


EIC
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
  • Current-year forms, instructions, and publications.
  • Prior-year forms, instructions, and publications.
  • Tax Map: an electronic research tool and finding aid.
  • Tax law frequently asked questions.
  • Tax Topics from the IRS telephone response system.
  • Internal Revenue Code—Title 26 of the U.S. Code.
  • Fill-in, print, and save features for most tax forms.
  • Internal Revenue Bulletins.
  • Toll-free and email technical support.
  • Two releases during the year. 
    – The first release will ship the beginning of January 2009. 
    – The final release will ship the beginning of March 2009.
Purchase the DVD from National Technical Information Service (NTIS) at  
www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).
EIC
Small Business Resource Guide 2009. This online guide is a must for every small business owner or any taxpayer about to start a business. This year's guide includes:
  • Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
  • All the business tax forms, instructions, and publications needed to successfully manage a business.
  • Tax law changes for 2009.
  • Tax Map: an electronic research tool and finding aid.
  • Web links to various government agencies, business associations, and IRS organizations.
  • "Rate the Product" survey—your opportunity to suggest changes for future editions.
  • A site map of the guide to help you navigate the pages with ease.
  • An interactive "Teens in Biz" module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.
The information is updated during the year. Visit www.irs.gov and enter keyword "SBRG" in the upper right-hand corner for more information.
taxmap/pubs/p519-052.htm#TXMP47c35cf0

Frequently Asked Questions(p61)


This section answers tax-related questions commonly asked by aliens.
What is the difference between a resident alien and a nonresident alien for tax purposes?
(p61)
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as resident aliens and nonresident aliens. Resident aliens are taxed on their worldwide income, the same as U.S. citizens. Nonresident aliens are taxed only on their U.S. source income.
What is the difference between the taxation of income that is effectively connected with a trade or business in the United States and income that is not effectively connected with a trade or business in the United States?
(p61)
The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. These are the same rates that apply to U.S. citizens and residents. Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate.
I am a student with an F-1 Visa. I was told that I was an exempt individual. Does this mean I am exempt from paying U.S. tax?
(p61)
The term "exempt individual" does not refer to someone exempt from U.S. tax. You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test. See chapter 1.
I am a resident alien. Can I claim any treaty benefits?
(p61)
Generally, you cannot claim tax treaty benefits as a resident alien. However, there are exceptions. See Effect of Tax Treaties in chapter 1. See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9.
I am a nonresident alien with no dependents. I am working temporarily for a U.S. company. What return do I file?
(p61)
You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U.S. source income on which tax was not fully paid by the amount withheld.
You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7.
I came to the United States on June 30th of last year. I have an H-1B Visa. What is my tax status, resident alien or nonresident alien? What tax return do I file?
(p61)
You were a dual-status alien last year. As a general rule, because you were in the United States for 183 days or more, you have met the substantial presence test and you are taxed as a resident. However, for the part of the year that you were not present in the United States, you are a nonresident. File Form 1040. Print "Dual-Status Return" across the top. Attach a statement showing your U.S. source income for the part of the year you were a nonresident. You may use Form 1040NR as the statement. Print "Dual-Status Statement" across the top. See First Year of Residency in chapter 1 for rules on determining your residency starting date. An example of a dual-status return is in chapter 6.
When is my Form 1040NR due?
(p61)
If you are an employee and you receive wages subject to U.S. income tax withholding, you must generally file by the 15th day of the 4th month after your tax year ends. If you file for the 2008 calendar year, your return is due April 15, 2009.
If you are not an employee who receives wages subject to U.S. income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. For the 2008 calendar year, file your return by June 15, 2009. For more information on when and where to file, see chapter 7.
My spouse is a nonresident alien. Does he need a social security number?
(p61)
A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. If your spouse does not have and is not eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN).
If you are a U.S. citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return, your nonresident spouse needs an SSN or an ITIN. Alien spouses who are claimed as exemptions or dependents are also required to furnish an SSN or an ITIN.
See Identification Number in chapter 5 for more information.
I am a nonresident alien. Can I file a joint return with my spouse?
(p61)
Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year.
However, nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint returns. For more information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1.
I have an H-1B Visa and my husband has an F-1 Visa. We both lived in the United States all of last year and had income. What kind of form should we file? Do we file separate returns or a joint return?
(p61)
Assuming both of you had these visas for all of last year, you are a resident alien. Your husband is a nonresident alien if he has not been in the United States as a student for more than 5 years. You and your husband can file a joint tax return on Form 1040, 1040A, or 1040EZ if he makes the choice to be treated as a resident for the entire year. See Nonresident Spouse Treated as a Resident in chapter 1. If your husband does not make this choice, you must file a separate return on Form 1040 or Form 1040A. Your husband must file Form 1040NR or 1040NR-EZ.
Is a "dual-resident taxpayer" the same as a "dual-status taxpayer"?
(p61)
No. A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax laws. See Effect of Tax Treaties in chapter 1. You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year. See chapter 6.
I am a nonresident alien and invested money in the U.S. stock market through a U.S. brokerage company. Are the dividends and the capital gains taxable? If yes, how are they taxed?
(p61)
The following rules apply if the dividends and capital gains are not effectively connected with a U.S. trade or business.
If the capital gains and dividends are effectively connected with a U.S. trade or business, they are taxed according to the same rules and at the same rates that apply to U.S. citizens and residents.
I am a nonresident alien. I receive U.S. social security benefits. Are my benefits taxable?
(p61)
If you are a nonresident alien, 85% of any U.S. social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. See The 30% Tax in chapter 4.
Do I have to pay taxes on my scholarship?
(p61)
If you are a nonresident alien and the scholarship is not from U.S. sources, it is not subject to U.S. tax. See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your scholarship is from U.S. sources.
If your scholarship is from U.S. sources or you are a resident alien, your scholarship is subject to U.S. tax according to the following rules.
I am a nonresident alien. Can I claim the standard deduction?
(p62)
Nonresident aliens cannot claim the standard deduction. However, see Students and business apprentices from India, under Itemized Deductions in chapter 5 for an exception.
I am a dual-status taxpayer. Can I claim the standard deduction?
(p62)
You cannot claim the standard deduction allowed on Form 1040. However, you can itemize any allowable deductions.
I am filing Form 1040NR. Can I claim itemized deductions?
(p62)
Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U.S. trade or business. See Itemized Deductions in chapter 5.
I am not a U.S. citizen. What exemptions can I claim?
(p62)
Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U.S. citizens. However, nonresident aliens generally can claim only a personal exemption for themselves on their U.S. tax return. There are special rules for residents of Mexico, Canada, and South Korea; for U.S. nationals; and for students and business apprentices from India. See Exemptions in chapter 5.
What exemptions can I claim as a dual-status taxpayer?
(p62)
As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period.
I am single with a dependent child. I was a dual-status alien in 2008. Can I claim the earned income credit on my 2008 tax return?
(p62)
If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. See chapter 6 for more information on dual-status aliens.
I am a nonresident alien student. Can I claim an education credit on my Form 1040NR?
(p62)
If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. However, if you are married and choose to file a joint return with a U.S. citizen or resident spouse, you may be eligible for these credits. See Nonresident Spouse Treated as a Resident in chapter 1.
I am a nonresident alien, temporarily working in the U.S. under a J visa. Am I subject to social security and Medicare taxes?
(p62)
Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform the services to carry out the purpose for which you were admitted to the United States. See Social Security and Medicare Taxes in chapter 8.
I am a nonresident alien student. Social security taxes were withheld from my pay in error. How do I get a refund of these taxes?
(p62)
If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. If you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. See Refund of Taxes Withheld in Error in chapter 8.
I am an alien who will be leaving the United States. What forms do I have to file before I leave?
(p62)
Before leaving the United States, aliens generally must obtain a certificate of compliance. This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. These forms are discussed in chapter 11.
I filed a Form 1040-C when I left the United States. Do I still have to file an annual U.S. tax return?
(p62)
Form 1040-C is not an annual U.S. income tax return. If an income tax return is required by law, you must file that return even though you already filed a Form 1040-C. Chapters 5 and 7 discuss filing an annual U.S. income tax return.
taxmap/pubs/p519-052.htm#en_us_publink100039485

Appendix A—Tax Treaty Exemption Procedure for Students(p63)


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Appendix A-Tax Treaty Exemption Procedure for Students

This appendix contains the statements nonresident alien students must file with Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, to claim a tax treaty exemption from withholding of tax on compensation for dependent personal services. For treaty countries not listed, attach a statement in a format similar to those for other treaties. See chapter 8 for more information on withholding.
taxmap/pubs/p519-052.htm#en_us_publink100039487

People's Republic of China(p63)


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previous topic occurrence People's Republic of China next topic occurrence

  1. I was a resident of the People's Republic of China on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am present in the United States solely for the purpose of my education or training.
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and the People's Republic of China in an amount not in excess of $5,000 for any tax year.
  4. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study or training]. I am claiming this exemption only for such period of time as is reasonably necessary to complete the education or training.
taxmap/pubs/p519-052.htm#en_us_publink100039488

Cyprus(p63)


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previous topic occurrence Cyprus next topic occurrence

  1. I was a resident of Cyprus on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of studying at  ____ [insert the name of the university or other recognized educational institution at which you study].
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and Cyprus in an amount not in excess of $2,000 for any tax year. I have not previously claimed an income tax exemption under that treaty for income received as a student before the date of my arrival in the United States.
  4. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that includes my arrival date, and for such additional period of time as is necessary to complete, as a full-time student, educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.
taxmap/pubs/p519-052.htm#en_us_publink100039489

Czech Republic, Estonia, Latvia, Lithuania, Portugal, Slovak Republic, and Spain(p63)


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Czech Republic, Estonia, Latvia, Lithuania, Portugal, Slovak Republic, and Spain

  1. I was a resident of  ____ [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of studying or training at  ____ [insert the name of the university or other recognized educational institution at which you study]; or, I am temporarily present in the United States as a recipient of a grant, allowance, or award from  ____ [insert the name of the nonprofit organization or government institution providing the grant, allowance, or award].
  3. I will receive compensation for services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and  ____ [Insert the name of the country] . in the amount not in excess of $5,000 for any tax year.
  4. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that includes my arrival date.
taxmap/pubs/p519-052.htm#en_us_publink100039490

Egypt(p63)


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previous topic occurrence Egypt next topic occurrence

  1. I was a resident of Egypt on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of studying at  ____ [insert the name of the university or other recognized educational institution at which you study].
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and Egypt in an amount not in excess of $3,000 for any tax year. I have not previously claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student before the date of my arrival in the United States.
  4. I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate the purpose of this visit.
  5. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that includes my arrival date, and for such period of time as is necessary to complete, as a full-time student, educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.
taxmap/pubs/p519-052.htm#en_us_publink100039491

France(p63)


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previous topic occurrence France next topic occurrence

  1. I was a resident of France on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of studying at  ____ [insert the name of the accredited university, college, school or other educational institution].
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and France in an amount not in excess of $5,000 for any taxable year. I have not previously claimed an income tax exemption under this treaty for income received as a teacher, researcher, or student before the date of my arrival in the United States.
  4. I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate the purpose of this visit.
  5. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years.
taxmap/pubs/p519-052.htm#en_us_publink100039492

Germany(p64)


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previous topic occurrence Germany next topic occurrence

  1. I was a resident of Germany on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States as a student or business apprentice for the purpose of full-time study or training at  ____ [insert the name of the accredited university, college, school or other educational institution]; or, I am temporarily present in the United States as a recipient of a grant, allowance, or award from  ____ [insert the name of the nonprofit organization or government institution providing the grant, allowance, or award].
  3. I will receive compensation for dependent personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and Germany in an amount not in excess of $9,000 for any tax year, provided that such services are performed for the purpose of supplementing funds otherwise available for my maintenance, education, or training.
  4. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of four tax years beginning with the tax year that includes my arrival date.
taxmap/pubs/p519-052.htm#en_us_publink1000159377

Iceland, Korea, Norway, Poland, and Romania(p64)


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Iceland, Korea, Norway, Poland, and Romania

Note.Residents of Iceland should use the following statement only if they are electing to have the old treaty apply in its entirety during 2009. Otherwise, they should attach a statement that follows Article 19(1) of the U.S. - Iceland treaty that entered into force on December 15, 2008.
  1. I was a resident of  ____ [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of studying at  ____ [insert the name of the university or other recognized educational institution at which you study].
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and  ____ [insert the name of the country under whose treaty you claim exemption] in an amount not in excess of $2,000 for any tax year. I have not previously claimed an income tax exemption under this treaty for income received as a teacher, researcher, or student before the date of my arrival in the United States.
  4. I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate the purpose of this visit.
  5. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that includes my arrival date.
taxmap/pubs/p519-052.htm#en_us_publink100039493

Indonesia(p64)


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  1. I was a resident of Indonesia on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States solely for the purpose of study at  ____ [insert the name of the university or other accredited educational institution at which you study]; or, I am temporarily present in the United States as a recipient of a grant, allowance or award from  ____ [insert the name of the nonprofit organization or government institution providing the grant, allowance, or award] for the primary purpose of study, research, or training.
  3. I will receive compensation for services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and Indonesia in an amount not in excess of $2,000 for my tax year, provided such services are performed in connection with my studies or are necessary for my maintenance.
  4. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that includes my arrival date.
taxmap/pubs/p519-052.htm#en_us_publink100039494

Israel, Philippines and Thailand(p64)


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Israel, Philippines and Thailand

  1. I was a resident of the  ____ [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of studying at  ____ [insert the name of the university or other recognized educational institution at which you study].
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and  ____ [insert the name of the country under whose treaty you claim exemption] in an amount not in excess of $3,000 for any tax year. I have not previously claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student before the date of my arrival in the United States.
  4. I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate the purpose of this visit.
  5. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that includes my arrival date.
taxmap/pubs/p519-052.htm#en_us_publink100039495

Morocco(p64)


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  1. I was a resident of Morocco on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of studying at  ____ [insert the name of the university or other recognized educational institution at which you study].
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and Morocco in an amount not in excess of $2,000 for any tax year. I have not previously claimed an income tax exemption under that treaty for income received as a student before the date of my arrival in the United States.
  4. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years, beginning with the tax year that includes my arrival date.
taxmap/pubs/p519-052.htm#en_us_publink100039496

Netherlands(p64)


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  1. I was a resident of the Netherlands on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of full time study at  ____ [insert the name of the recognized university, college, or school in the United States at which you study].
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and the Netherlands in an amount not in excess of $2,000 for any tax year.
  4. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. I am claiming this exemption only for such period of time as is reasonably necessary to complete my education.
taxmap/pubs/p519-052.htm#en_us_publink100039497

Pakistan(p65)


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  1. I am a resident of Pakistan. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States solely as a student at  ____ [insert the name of the recognized university, college, or school in the United States at which you study].
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and Pakistan in an amount not in excess of $5,000 for any tax year.
taxmap/pubs/p519-052.htm#en_us_publink100039498

Slovenia and Venezuela(p65)


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  1. I was a resident of  ____ [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of studying or training at  ____ [insert the name of the university or other accredited educational institution at which you study or train].
  3. I will receive compensation for services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and  ____ [insert the name of the country under whose treaty you claim exemption] in an amount not in excess of $5,000 for any tax year.
  4. I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate the purpose of this visit.
  5. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years beginning with the taxable year that includes my arrival date, and for such period of time as is necessary to complete, as a full-time student, educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.
taxmap/pubs/p519-052.htm#en_us_publink100039499

Trinidad and Tobago(p65)


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  1. I was a resident of Trinidad and Tobago on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the primary purpose of studying at  ____ [insert the name of the university or other accredited educational institution at which you study].
  3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and Trinidad and Tobago in an amount not in excess of $2,000 for any taxable year. I have not previously claimed an income tax exemption under this treaty for income received as a teacher, researcher, or student before the date of my arrival in the United States.
  4. I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate the purpose of this visit.
  5. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years.
taxmap/pubs/p519-052.htm#en_us_publink100039500

Tunisia(p65)


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previous topic occurrence Tunisia next topic occurrence

  1. I was a resident of Tunisia on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
  2. I am temporarily present in the United States for the purpose of full-time study, training, or research at  ____ [insert the name of the university or other accredited educational institution at which you study, train, or perform research].
  3. I will receive compensation for services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and Tunisia in an amount not in excess of $4,000 for any tax year.
  4. I arrived in the United States on  ____ [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that includes my arrival date.
previous pagePrevious Page: Publication 519 - U.S. Tax Guide for Aliens - Aliens Required To Obtain Sailing or Departure Permits
next pageNext Page: Publication 519 - U.S. Tax Guide for Aliens - Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication