University of Minnesota
Office of Human Resources
http://www.umn.edu/ohr
612-625-2016

Tax Treaty Countries and Affidavits

For more information, consult IRS Publication 901.

Please Note:

  • For some countries, the exemption can be claimed one time only.
  • For some countries, the individual must reestablish treaty country residency before claiming benefits.
  • For some countries, the combined benefits cannot exceed the time limitations.
  • For some countries, there is a retroactive loss of benefits, if the two-year time limit in the U.S. is exceeded.

Consult Payroll Services with any questions.

These charts lists current tax treaty information. For old tax treaty information, contact payroll services.


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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Armenia ARM See Commonwealth of Independent States
Australia AUS Independent Personal Services 183 days no limit 14
Austria   AUT Independent Personal Services   no limit 14
Azerbaijan AZE See Commonwealth of Independent States

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Bangladesh BGD Scholarship or fellowship grant no limit no limit 21(2)
Independent Personal Services 183 days no limit 15
Teaching and Research 2 years no limit 21(1)
Studying and Training no limit $8000 limit 21(2)
Barbados BRB Independent Personal Services 89 days $5000 limit 14
Belarus BLR See Commonwealth of Independent States
Belgium BEL
Independent Personal Services no limit no limit 7 (Business Profits Article)
Teaching and Research 2 years from date of arrival no limit 19(2)
Studying and Training no limit $9000 limit 19-1(b)
Bulgaria BGR
Independent Personal Services no limit no limit 7
Teaching and Research 2 years from date of arrival no limit 19(2)
Studying and Training no limit $9000 limit 19-1(b)

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Canada CAN Independent Personal Services   no limit XIV
Dependent Personal Services   $10,000 limit   XV
All qualify, whether teaching, research, or student if total calendar year income will not exceed the $10,000 limit. If limit is exceeded, exemption is lost for entire amount earned for the year
China, Peoples Republic of CHN Scholarship or Fellowship Grant     20(b)
Independent Personal Services 183 days no limit 13
Teaching and Research 3 years no limit 19
Studying and Training   $5000 limit (To switch categories must reestablish residency in home country for at least on year) 20(c)
(Does not include Taiwan or Hong Kong)
Commonwealth of Independent States CIS   Scholarship or fellowship grant 5 years $999,999 limit VI(1)
Independent Personal Services 183 days no limit VI(2)
Teaching and Research 2 years no limit VI(1)
Dependent Personal Services
183 days $10,000 limit VI(1)

The treaty for CIS (formerly USSR) applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan

The treaty with CIS does NOT include Latvia, Lithuania, Estonia, Kazakhstan, Russia, or Ukraine

Cyprus CYP Scholarship or fellowship grant 5 years no limit 21(1)
Independent Personal Services 182 days no limit 17
Studying and Training
Compensation during training
5 years + additional period necessary to complete postgraduate education $2000 limit 21(1)
Czech Republic CZE Scholarship or fellowship grant 5 years no limit 21(1)
Independent Personal Services 183 days no limit 14
Teaching and Research 2 years no limit 21(5)
Studying and Training
(income from personal services)
5 years $5000 limit 21(1)

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Denmark DEN Independent Personal Services   no limit 14

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Estonia EST Scholarship or fellowship grant 5 years no limit 20
Independent Personal Services 183 days no limit 14
Studying and Training
(income from personal services)
5 years $5000 limit 20
Egypt EGY Scholarship or fellowship grant 5 years no limit 23(1)
Independent Personal Services 89 days no limit 15
Teaching and Research 2 years no limit 22
Studying and Training
Compensation during training
5 years+ additional period necessary to complete postgraduate education $3000 limit 23(1)

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Finland FIN Independent Personal Services   no limit 18
France FRA Scholarship or fellowship grant 5 years no limit 21(1)
Independent Personal Services  no limit no limit 14
Teaching and Research 2 years no limit 20
Studying and Training
Compensation during studying or training
5 years $5000 limit 21(1)
Maximum total combined limit is 5 taxable years Exemption can be claimed only once

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Germany DEU Scholarship or fellowship grant   no limit 20(3)
Independent Personal Services   no limit 14
Teaching and Research 2 years no limit 20(1)
Studying and Training 4 years $9000 limit 20(4)
If previously used Study and Training article, can only use Teaching or Research article if residency is re-established in home country for at least one year.
Georgia GEO See Commonwealth of Independent States
Greece GRC Independent Personal Services 183 days $10,000 limit X
Teaching 3 years no limit XII **

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Hungary HUN Independent Personal Services 183 days no limit 13
Teaching and Research 2 years (invited for no longer than 2 year) no limit 17
Studying or training
(no student category)
May choose to be taxed as resident with some limitations   17

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Iceland ISL Scholarship or fellowship grant 5 years no limit 19(1)
Independent Personal Services no limit no limit 7
Studying and Training 5 years beginning with the taxable year that includes arrival date *** $9000 limit 19(1)
India IND Independent Personal Services 89 days no limit 15
Teaching and Research 2 years (if here for more than 2 years the exemption is lost for entire period) no limit 22
Indonesia IDN Scholarship or fellowship grant 5 years no limit 19(1)
Independent Personal Services 119 days no limit 15
Teaching and Research 2 years (may use this exemption only once) no limit 20
Studying and Training 5 years $2000 limit 19(1)
Ireland IRL Independent Personal Services   no limit 14
Israel ISR Scholarship or fellowship grant 5 years   24(1)
Independent Personal Services 182 days no limit 16
Teaching and Research 2 years (doesn't apply if other treaty article, 24(1), was used during immediately preceding period) no limit 23
Studying and Training 5 years $3000 limit 24(1)
Italy ITA Independent Personal Services no limit no limit 14(1)
Teaching and Research 2 years no limit 20

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Jamaica JAM Independent Personal Services 89 days $5000 limit 14
Teaching and Research 2 years no limit (May only use exemption once) 22
Japan   JPN Independent Personal Services 183 days no limit 17
Teaching and Research 2 years from date of arrival no limit 20

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Korea, Republic of KOR Scholarship or fellowship grant 5 years no limit 21(1)
Independent Personal Services 182 days $3000 limit 18
Teaching and Research 2 years from date of arrival no limit 20
Studying and Training 5 years beginning with taxable year that includes arrival date $2000 limit 21(1)
If previously used student category and now using Teaching or Research category, without leaving the US, then total of combined treaty time limits of both categories cannot exceed 5 calendar years.
If previously used student category but left and re-established residency in home country before re-entering as a teacher or researcher, then each category can be used independently of each other for a total combination of 5 calendar years plus 2 years from date of arrival.
Kazakhstan KAZ Scholarship or fellowship grant 5 years no limit 19(1)
Independent Personal Services 183 days no limit 14
Kyrgyzgstan KGZ See Commonwealth of Independent States

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Latvia LVA Scholarship or fellowship grant 5 years no limit 20
Independent Personal Services 183 days no limit 14
Studying and Training
(income from personal services)
5 years $5000 limit 20
Lithuania LTU Scholarship or fellowship grant 5 years no limit 20
Independent Personal Services 183 days no limit 14
Studying and Training
(income from personal services)
5 years $5000 limit 20
Luxembourg LUX Independent Personal Services no limit 15    
Teaching and Research 2 years no limit 21(2)

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
           
Malta MLT Independent Personal Services   no limit 7 (Business Profits Article)
Studying and Training   $9000 limit 20
Mexico MEX Independent Personal Services 182 days no limit 14
Morocco MAR Scholarship or fellowship grant 5 years no limit 18
Independent Personal Services 182 days $5000 limit 14
Studying and Training 5 years $2000 limit 18
Moldova MDA See Commonwealth of Independent States

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Netherlands NLD Scholarship or fellowship grant 3 years no limit 22
Independent Personal Services no limit no limit 15
Teaching and Research 2 years no limit  21
Benefits cannot be claimed if Student/trainee benefits were enjoyed Exemption is lost if the individual overstays the period
Studying and Training no limit $2000 limit 22
New Zealand   NZL Independent Personal Services 183 days no limit 14
Norway NOR Scholarship or fellowship grant 5 years no limit 16(1)
Independent Personal Services 182 days no limit 13
Teaching and Research 2 years no limit 15
Studying and Training 5 years beginning with the taxable year that includes date of arrival *** $2000 limit 16(1)

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Pakistan PAK Teaching only 2 years no limit XII **
Studying and Training   $5000 limit XIII(1)
Must be here only as students or receipients of grants etc see publ 901
Philippines PHL Scholarship or fellowship grant 5 years no limit 22(1)
Independent Personal Services 89 days $10,000 limit 15
Teaching and Research 2 years (invited for no more than two years) no limit 21
Studying and Training 5 years beginning with the taxable year that includes arrival date *** $3000 limit 22(1)
Poland POL Scholarship or fellowship grant 5 years no limit 18(1)
Independent Personal Services 182 days no limit 15
Teaching and Research 2 years no limit 17
Studying and Training 5 years beginning with the taxable year that includes arrival date *** $2000 limit 18(1)
Portugal PRT Scholarship or fellowship grant 5 years no limit 23(1)
Independent Personal Services 182 days no limit 15
Teaching and Research 2 years no limit  22
Benefits cannot be claimed if Student/Trainee benefits were enjoyed Exemption can be claimed one time only
Studying and Training 5 years $5000 limit 23(1)

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Romania ROM Scholarship or fellowship grant 5 years no limit 20(1)
Independent Personal Services 182 days no limit 14
Teaching and Research 2 years no limit 19
Studying and Training 5 years beginning with the taxable year that includes arrival date *** $2000 limit 20(1)
Russia RUS Scholarship or fellowship grant 5 years no limit 18
Independent Personal Services 183 days no limit 13

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Slovak Republic SVK Scholarship or fellowship grant 5 years no limit 21(1)
Independent Personal Services 183 days no limit 14
Teaching and Research 2 years no limit 21(5)
Studying and Training 5 years $5000 limit 21(1)
Slovenia SVN Scholarship or fellowship grant 5 years+ no limit 20(1)
Independent Personal Services   no limit 14
Teaching and Research 2 years no limit 20(3)
Studying and Training
Compensation during training
5 years+ additional period necessary to complete postgraduate education $5000 limit 20(1)
South Africa ZAF Independent Personal Services 183 days no limit 14
Spain ESP Scholarship or fellowship grant 5 years no limit 22(1)
Independent Personal Services   no limit 15
Studying and Training 5 years $5000 limit less the current year IRS annual personal exemption amount 22(1)
Sweden SWE Independent Personal Services   no limit 14
Switzerland CHE Independent Personal Services   no limit 14

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Tajikistan TJK See Commonwealth of Independent States
Thailand THA Scholarship or fellowship grant 5 years no limit 22
Independent Personal Services 89 days $10,000 limit 15
Teaching and Research 2 years no limit 23 (Exemption is lost retroactively if the 2 year period is exceeded)
Studying and Training 5 years $3000 limit 22
Trinidad & Tobago TTO Scholarship or fellowship grant 5 years no limit 19(1)
Independent Personal Services 183 days no limit 17
Teaching and Research 2 years no limit 18
Studying and Training 5 years $5000 limit 19(1)
Tunisia TUN Scholarship or fellowship grant 5 years no limit 20
Independent Personal Services 183 days $7500 limit 14
Studying and Training 5 years $4000 limit 20
Turkey TUR Independent Personal Services 183 days no limit 14
Turkmenistan TKM See Commonwealth of Independent States

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Ukraine UKR Scholarship or fellowship grant 5 years no limit 20
(5 year limit applies to training and research only if scholarship is for studying then no time limit)
Independent Personal Services   no limit 14
United Kingdom GBR Independent Personal Services 183 days no limit 14
Teaching and Research 2 years no limit 20
If the 2 year period is exceeded, the exemption is lost for the entire visit (including 2 year period), interest and penalties will be assessed for the original date of the return to the date the tax is paid
Uzbekistan UZB See Commonwealth of Independent States

 

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Country PeopleSoft Country Code Treaty Category (links to affidavit) Maximum Presence in U.S. Maximum Amount of Compensation Tax Treaty Article Number
Venezuela VEN Scholarship or fellowship grant 5 years no limit 21(1)
Independent Personal Services   no limit 14
Teaching and Research 2 years no limit 21(3)
Studying and Training 5 years $5000 limit 21(1)