Non Resident Aliens can claim the Tax Treaty benefits in Form 1040NR-EZ or Form 1040NR.
The type of Personal Services Income, 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
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 |