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
Bangladesh 8000 21(2) 2 Years
Belgium 9000 19(1)(b) No Limit
China 5000 20(c) No Limit
Cyprus 2000 21(1) 5 Years
Czeck Republic 5000 21(1) 5 Years
Egypt 3000 23(1) 5 Years
Frace 5000 21(1) 5 Years
Germany 9000 20(4) 4 Years
Iceland 2000 22(1) 5 Years
Indonesia 2000 19(1) 5 Years
Israel 3000 24(1) 5 Years
Korea 2000 21(1) 5 Years
Morocco 2000 18 5 Years
Norway 2000 16(1) 5 Years
Pakistan 5000 XIII(1) No Limit
Phillipines 3000 22(1) 5 Years
Poland 2000 18(1) 5 Years
Romania 2000 20(1) 5 Years
Slovak Republic 5000 21(1) 5 Years
Spain 5000 22(1) 5 Years
Thailand 3000 22(1) 5 Years
Trinidad and Tobago 2000 19(1) 5 Years
Tunisia 4000 20 5 Years