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Publication 519
taxmap/pubs/p519-051.htm#en_us_publink1000222821

Appendix A—Tax Treaty Exemption Procedure for Students(p57)

rule
This appendix contains the statements nonresident alien students and trainees 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/p519-051.htm#en_us_publink1000244928

Belgium(p57)

rule
  1. I was a resident of Belgium 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 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 Belgium in an amount not in excess of $9,000 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]. For a trainee who is temporarily present in the United States for the purpose of securing training required to practice a profession or professional specialty, the treaty exemption is available only for compensation paid during a period of two years.
taxmap/pubs/p519-051.htm#en_us_publink1000244929

Bulgaria(p57)

rule
  1. I was a resident of Bulgaria 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] or securing training to practice a profession or professional specialty. .
  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 Bulgaria in an amount not in excess of $9,000 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] . The treaty exemption for training is available only for compensation paid during a period of two years.
taxmap/pubs/p519-051.htm#en_us_publink1000222823

China, People's Republic of(p57)

rule
  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.
  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/p519-051.htm#en_us_publink1000222824

Cyprus(p57)

rule
  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 ($10,000 if you are a participant in a government sponsored program of study not exceeding one year) 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 $2,000 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/p519-051.htm#en_us_publink1000222825

Czech Republic, Estonia, Latvia, Lithuania, and Slovak Republic(p57)

rule
  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 ($10,000 if you are a participant in a government sponsored program of study not exceeding one year) 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 $5,000 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/p519-051.htm#en_us_publink1000222826

Egypt(p57)

rule
  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 ($10,000 if you are a participant in a government sponsored program of study not exceeding one year) 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 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 $3,000 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/p519-051.htm#en_us_publink1000222827

France(p58)

rule
  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/p519-051.htm#en_us_publink1000222828

Germany(p58)

rule
  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/p519-051.htm#en_us_publink1000244930

Iceland(p58)

rule
  1. I was a resident of Iceland 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]; or, I am temporarily present in the United States to obtain professional training or to study or do research 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 Iceland in the amount not in excess of $9,000 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/p519-051.htm#en_us_publink1000245943

Indonesia(p58)

rule
  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/p519-051.htm#en_us_publink1000245944

Israel, Philippines and Thailand(p58)

rule
  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 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/p519-051.htm#en_us_publink1000222829

Korea, Norway, Poland, and Romania(p59)

rule
  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 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/p519-051.htm#en_us_publink1000222833

Morocco(p59)

rule
  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/p519-051.htm#en_us_publink1000222834

Netherlands(p59)

rule
  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/p519-051.htm#en_us_publink1000222835

Pakistan(p59)

rule
  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 and would not otherwise be considered a resident alien for the relevant tax year.
  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/p519-051.htm#en_us_publink1000244931

Portugal and Spain(p59)

rule
  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/p519-051.htm#en_us_publink1000222836

Slovenia and Venezuela (p59)

rule
  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 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/p519-051.htm#en_us_publink1000222837

Trinidad and Tobago(p59)

rule
  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 (or, if you are securing training required to qualify you to practice a profession or a professional specialty, 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/p519-051.htm#en_us_publink1000222838

Tunisia(p60)

rule
  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.