Financial Services and Operations

Scholarships and Fellowships

International Tax Information for Nonresident Aliens

The table below indicates which countries have tax treaties with the United States in which some, or all, of scholarship and/or fellowship amounts are tax exempt, provided certain conditions are met.

If a student’s country of residence is listed in the table below and the criteria in Column B and Column C are met, scholarship and/or fellowship amounts qualify for a tax exemption and the following tax form needs to be completed.

Form W-8BEN 8233: Certificate of Foreign Status of Beneficial Owner for United States Withholding.

If a country of residence does not appear in the table below, Form W-8BEN is not necessary because a tax treaty benefit does not exist.

Description of Table Columns

Column A: Student’s country of permanent citizenship.

Column B: Maximum length of exemption.
After the maximum number of years in the United States has been reached, the individual is subject to federal tax withholding.

EXAMPLE: A student from Indonesia has been in the United States for six years and has a $5,000 scholarship. The $5,000 scholarship is taxable because the student has been in the United States over the five-year limit.

Column C: Maximum scholarship/fellowship amount for exemption.
The only country that has a limit on the scholarship/fellowship amount is if it’s a member of the Commonwealth of Independent States* and the limit is $10,000. Anything over $10,000 is taxable.

Column D: The tax treaty article citation.

Tax Treaty Table for Scholarship/Fellowship Recipients

COLUMN A

COLUMN B

COLUMN C

COLUMN D

Country of
Residence

Maximum Presence
in USA

Maximum
Compensation

Treaty Article
Citation

Bangladesh

No Limit

No limit

21(2)

China, People’s Republic

No limit

No limit

20(b)

Commonwealth of IS*

5 years

Limited

VI(1)

Cyprus

5 years

No limit

21(1)

Czech Republic

5 years

No limit

21(1)

Egypt

5 years

No limit

23(1)

Estonia

5 years

No limit

20(1)

France†

5 years

No limit

21(1)

Germany

No limit

No limit

20(3)

Iceland

5 years

No limit

19(1)

Indonesia

5 years

No limit

19(1)

Israel

5 years

No limit

24(1)

Kazakhstan†

5 years

No limit

19

Korea, South

5 years

No limit

21(1)

Latvia

5 years

No limit

20(1)

Lithuania

5 years

No limit

20(1)

Morocco

5 years

No limit

18

Netherlands†

3 years

No limit

22(2)

Norway

5 years

No limit

16(1)

Philippines

5 years

No limit

22(1)

Poland

5 years

No limit

18(1)

Portugal

5 years

No limit

23(1)

Romania

5 years

No limit

20(1)

Russia†

5 years

No limit

18

Slovak Republic

5 years

No limit

21(1)

Slovenia†

5 years

No limit

20(1)

Spain

5 years

No limit

22(1)

Thailand

5 years

No limit

22(1)

Trinidad and Tobago

5 years

No limit

19(1)

Tunisia†

5 years

No limit

20

Ukraine†

5 years

No limit

20

Venezuela†

5 years

No limit

21(1)

* Note: This represents the USSR income tax treaty, which includes Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.

† Listed below are countries in which there are stipulations to the exemption.

France: The combined period of benefits under Articles 20 and 21(1) cannot exceed five years.

Kazakhstan: The five-year limit pertains only to training and research. Exemption does not apply if during the immediately preceding period, the individual claimed the benefits of Article 18(1).

Netherlands: Exemption does not apply if during the immediately preceding period, the individual claimed the benefits of Article 21.

Russia: The five-year limit pertains only to training and research.

Slovenia: Applies to any additional period that a full-time student needs to complete the educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.

Tunisia: Applies only to a full-time student or trainee.

Ukraine: The five-year limit pertains only to training and research. Exemption does not apply if during the immediately preceding period, the individual claimed the benefits of Article 18(1).

Venezuela: Applies to any additional period that a full-time student needs to complete the educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.