International Student Tax Treaty Benefits - United States India Tax Treaty Article 21(2) - United States China J1 Tax Exemption - F1 J1 visa taxes tax treaty benefits - Tax Treaty Form 1040NR Form 1040NR EZ United States Japan Germany Canada France UK etc.,
Tax Treaty benefits for International Students who are Non Resident Aliens, in F1, J1 visas, based on IRS Publication 901.
Non Resident Aliens can claim the Tax Treaty benefits in Form 1040NR-EZ or Form 1040NR.
The type of Personal Services Income for which, the International Students can claim, tax treaty Exemptions are;
1. Compensation during Studying or Training ( included in Form 1040NR-EZ Tax Software)
2. Compensation while Gaining Experience (OPT or CPT)
3. Scholarship or Fellowship Grant
Some specific Tax Treaties;
Article 21(2) United States - India Tax Treaty - Standard Deduction Form 1040NR - International Student F1, J1 from India
In general International Students cannot claim Standard Deduction in Form 1040NR or Form 1040NR EZ. The Article 21(2) Tax Treaty between United States and India, allows International Students from India to claim Standard Deductions in Form 1040NR or Form 1040NR EZ.
International Student Tax Treaty Table based on IRS Pub 901 - F1 J1 Visa taxes - Tax Treaty between United States and your foreign country
The Table below lists Tax Treaty benefits on 'Compensation during Studying or Training'
These Tax Treaty exemptions for International Students are included in the Non Resident Tax Software to file Form 1040NR-EZ.
|Country|| Exempted Amount based
on Tax Treaty ($)
|Article|| Maximum Time Period
to claim Exemption
|Czeck Republic||5000||21(1)||5 Years|
|Slovak Republic||5000||21(1)||5 Years|
|Trinidad and Tobago||2000||19(1)||5 Years|