2005 Tax Information
Treaty Country List
|
|
Scholarship/Fellowship Excluded |
Excludable Service Income |
|
TREATY COUNTRIES – 2005 For Students |
|
|
|
* Barbados (Article 20) |
No |
0 |
|
Belgium (Article 21) |
Yes |
$2,000 |
|
**
Canada (Article 15) |
No |
$10,000 |
|
China (Article 20) |
Yes |
$5,000 |
|
Cyprus (Article 21) |
Yes |
$2,000 |
|
Czech Republic (Article 21) |
Yes |
$5,000 |
|
Egypt (Article 23) |
Yes |
$3,000 |
|
Estonia (Article 20) |
Yes |
$5,000 |
|
France (Article 21) |
Yes |
$5,000 |
|
**** Germany (Article 20) |
Yes |
$5,000 |
|
* Hungary (Article 18) |
No |
0 |
|
Iceland (Article 22) |
Yes |
$2,000 |
|
* India (Article 21) |
No |
0 |
|
Indonesia (Article 19) |
Yes |
$2,000 |
|
Israel (Article 24) |
Yes |
$3,000 |
|
* Jamaica (Article 21) |
No |
0 |
|
Japan (Article 20) |
Yes |
$2,000 |
|
Kazakhstan (Article 19) |
Yes |
0 |
|
Korea (Article 21) |
Yes |
$2,000 |
|
Latvia (Article 20) |
Yes |
$5,000 |
|
Lithuania (Article 20) |
Yes |
$5,000 |
|
Luxembourg (Article 21) |
Yes |
0 |
|
*
Malta
(Article 22) |
No |
0 |
|
Morocco (Article 18) |
Yes |
$2,000 |
|
***
Netherlands (Article 22) |
Yes |
$2,000 |
|
Norway (Article 16) |
Yes |
$2,000 |
|
***** Pakistan (Article 13) |
No |
$5,000 |
|
Philippines (Article 22) |
Yes |
$3,000 |
|
Poland (Article 18) |
Yes |
$2,000 |
|
Portugal (Article 23) |
Yes |
$5,000 |
|
Romania (Article 20) |
Yes |
$2,000 |
|
Russian Federation (Article 18) |
Yes |
0 |
|
Slovak Republic (Article 21) |
Yes |
$5,000 |
|
Slovenia (Article 20) |
Yes |
$5,000 |
|
****** Spain (Article 22) |
Yes |
$1,950 |
|
Thailand (Article 22) |
Yes |
$3,000 |
|
Trinidad and Tobago (Article 19) |
Yes |
$2,000 |
|
Tunisia (Article 20) |
Yes |
$4,000 |
|
Ukraine (Article 20) |
Yes |
0 |
|
Venezuela (Article 21) |
Yes |
$5,000 |
|
* |
Under
the Barbados, Hungary, India, Jamaica and Malta treaties
you may elect to be treated as a U.S. resident for tax purposes, thus,
taking a standard deduction as well as a personal exemption. In order to do this, include on Line 11 of Form 1040NR-EZ
the amount of the U.S. standard deduction, which in 2005 is $5,000. |
|
** |
If
you are a resident of Canada, you cannot exclude your scholarship or
fellowship stipend. If you
earn less than $10,000 service income, then such service income can be
excluded. However, if you earn $10,000 or more in service income all
such income is subject to tax. |
|
*** |
The
fellowship exception for the Netherlands only applies if you
know
you will not be here for more than three years.
If you are here for more than three years retroactive tax is
imposed. |
|
**** |
The German treaty allows the scholarship and
fellowship exemption for an unlimited period of time.
However, the exemption for service income is only available if you
will be physically present in the U.S. for less than 4 years.
|
|
***** |
If
you are a resident of Pakistan, you cannot exclude fellowship income. |
|
****** |
The
treaty with Spain allows you to exclude $5,000 service income less the
personal exemption amount which is $3,200 for 2005, for an exemption of
$1,950. |