Middlebury

 

Treaties

Below you find all treaties available in the following categories:
 
 
 

Scholarship Treaties

Country

Maximum years in U.S.

Amount

Treaty article

Armenia

5

9,999

VI(1)(d)

Azerbaijan

5

9,999

VI(1)(d)

Bangladesh

No limit

Unlimited

21(2)

Belarus

5

9,999

VI(1)(d)

China

No limit

Unlimited

20(b)

Cyprus

5

Unlimited

21(1)

Czech Republic

5

Unlimited

21(1)

Egypt

5

Unlimited

23(1)

Estonia

5

Unlimited

20(1)

France

5

Unlimited

21(1)

Georgia

5

9,999

VI(1)(d)

Germany

No limit

Unlimited

20(3)

Iceland

5

Unlimited

19(1)

Indonesia

5

Unlimited

19(1)

Israel

5

Unlimited

24(1)

Kazakhstan

No limit

Unlimited

19(1)

South Korea

5

Unlimited

21(1)

Kyrgyzstan

5

9,999

VI(1)(d)

Latvia

5

Unlimited

20(1)

Lithuania

5

Unlimited

20(1)

Moldova

5

9,999

VI(1)(d)

Morocco

5

Unlimited

18(1)

Netherlands

No limit

Unlimited

22(2)

Norway

5

Unlimited

16(1)

Philippines

5

Unlimited

22(1)

Poland

5

Unlimited

18(1)

Portugal

5

Unlimited

23(1)

Romania

5

Unlimited

20(1)

Russia

No limit

Unlimited

18(1)

Slovak Republic

5

Unlimited

21(1)

Slovenia

5

Unlimited

20(1)

Spain

5

Unlimited

22(1)

Tajikistan

5

9,999

VI(1)(d)

Thailand

5

Unlimited

22(1)

Trinidad & Tobago

5

Unlimited

19(1)

Tunisia

5

Unlimited

20

Turkmenistan

5

9,999

VI(1)(d)

Ukraine

No limit

Unlimited

20(1)

Uzbekistan

5

9,999

VI(1)(d)

Venezuela

5

Unlimited

21(1)

Treaty information can be found in IRS Publication 901 on U.S. Tax Treaties.

Student Wage Treaties

Country

Maximum years in U.S.

Amount

Treaty article

Bangladesh

No limit

8,000

21(2)

Belgium

No limit

9,000

19(1)(b)

Bulgaria

No limit

9,000

19(1)(b)

Canada*

No limit

9,999

XV(2)

China

No limit

5,000

20(c)

Cyprus

5

2,000

21(1)

Czech Republic

5

5,000

21(1)

Egypt

5

3,000

23(1)

Estonia

5

5,000

20(1)

France

5

5,000

21(1)

Germany

No limit

9,000

20(4)

Iceland

5

9,000

19(1)

Indonesia

5

2,000

19(1)

Israel

5

3,000

24(1)

South Korea

5

2,000

21(1)

Latvia

5

5,000

20(1)

Lithuania

5

5,000

20(1)

Morocco

5

2,000

18(1)

Netherlands

No limit

2,000

22(2)

Norway

5

2,000

16(1)

Pakistan

No limit

5,000

XIII(1)

Philippines

5

3,000

22(1)

Poland

5

2,000

18(1)

Portugal

5

5,000

23(1)

Romania

5

2,000

20(1)

Slovak Republic

5

5,000

21(1)

Slovenia

5

5,000

20(1)

Spain

5

5,000

22(1)

Thailand

5

3,000

22(1)

Trinidad & Tobago

5

2,000

19(1)

Tunisia

5

4,000

20

Venezuela

5

5,000

21(1)

*Canada treaty is based on the Employment Article. If income is over $10,000, treaty is retroactively lost and income is taxed starting with $1 earned.
Treaty information can be found in IRS Publication 901 on U.S. Tax Treaties.
 

Teacher & Researcher Treaties

Country

Maximum years in U.S.

Loss Provision

Amount

Treaty article

Armenia

2

No

Unlimited

VI(1)(c)

Azerbaijan

2

No

Unlimited

VI(1)(c)

Bangladesh

2

No

Unlimited

21(1)

Belarus

2

No

Unlimited

VI(1)(c)

Belgium

2

No

Unlimited

19(2)

Bulgaria

2

No

Unlimited

19(2)

Canada*

Unlimited

No

9,999

XV(2)

China

3

No

Unlimited

19

Czech Republic

2

No

Unlimited

21(5)

Egypt

2

Yes

Unlimited

22

France

2

No

Unlimited

20

Georgia

2

No

Unlimited

VI(1)(c)

Germany

2

No

Unlimited

20(1)

Greece

3

No

Unlimited

XII

Hungary

2

Yes

Unlimited

17

Iceland New as of 01/01/09 no Treaty  

Iceland Old

2

Yes

Unlimited

21

India**

2

No

Unlimited

22

Indonesia

2

No

Unlimited

20

Israel

2

Yes

Unlimited

23

Italy

2

No

Unlimited

20

Jamaica

2

Yes

Unlimited

22

Japan

2

No

Unlimited

20

South Korea

2

Yes

Unlimited

20

Kyrgyzstan

2

No

Unlimited

VI(1)(c)

Luxembourg**

2

No

Unlimited

21(2)

Moldova

2

No

Unlimited

VI(1)(c)

Netherlands**

2

No

Unlimited

21

Norway

2

Yes

Unlimited

15

Pakistan

2

No

Unlimited

XII

Philippines

2

Yes

Unlimited

21

Poland

2

Yes

Unlimited

17

Portugal

2

No

Unlimited

22

Romania

2

Yes

Unlimited

19

Slovak Republic

2

No

Unlimited

21(5)

Slovenia

2

No

Unlimited

20(3)

Tajikistan

2

No

Unlimited

VI(1)(c)

Thailand**

2

No

Unlimited

23

Trinidad & Tobago

2

No

Unlimited

18

Turkmenistan

2

No

Unlimited

VI(1)(c)

United Kingdom**

2

No

Unlimited

20A

Uzbekistan

2

No

Unlimited

VI(1)(c)

Venezuela

2

No

Unlimited

21(3)


*Canada treaty is based on the Employment Article. If income is over $10,000, treaty is retroactively lost and income is taxed starting with $1 earned.

**Exemption is lost if the individual overstays the period, i.e., the individual will have to file amended tax returns for the years in which the treaty was granted and pay taxes on the income earned in those years.

Treaty information can be found in IRS Publication 901 on U.S. Tax Treaties.

Employment Income Treaties

Country

Maximum days

Maximum Amount

Employment Income Article

Armenia

183

Unlimited

VI(2)

Azerbaijan

183

Unlimited

VI(2)

Belarus

183

Unlimited

VI(2)

Canada*

Unlimited

$10,000

XV

Georgia

183

Unlimited

VI(2)

Greece*

183

$10,000

X

Kyrgyzstan

183

Unlimited

VI(2)

Moldova

183

Unlimited

VI(2)

Tajikistan

183

Unlimited

VI(2)

Trinidad & Tobago*

183

$3,000

17

Turkmenistan

183

Unlimited

VI(2)

Uzbekistan

183

Unlimited

VI(2)

*Exemption is lost if maximum amount is exceeded.
Treaty information can be found in IRS Publication 901 on U.S. Tax Treaties.
 

Self-Employment Treaties

Country

Maximum Days in the U.S.

Maximum Amount

Treaty Article

Armenia

183

Unlimited

VI(2)

Australia

183

Unlimited

14

Austria

-

Unlimited

14

Azerbaijan

183

Unlimited

VI(2)

Bangladesh

183

Unlimited

15

Barbados*

89

$5,000

14

Belarus

183

Unlimited

VI(2)

Belgium

-

Unlimited

7

Bulgaria

-

Unlimited

7

Canada

-

Unlimited

VII

China

183

Unlimited

13

Cyprus

182

Unlimited

17

Czech Republic

183

Unlimited

14

Denmark

-

Unlimited

14

Egypt

89

Unlimited

15

Estonia

183

Unlimited

14

Finland

-

Unlimited

14

France

-

Unlimited

14

Georgia

183

Unlimited

VI(2)

Germany

-

Unlimited

7

Greece*

183

$10,000

X

Hungary

183

Unlimited

13

Iceland

-

Unlimited

7

India

89

Unlimited

15

Indonesia

119

Unlimited

15

Ireland

-

Unlimited

14

Israel

182

Unlimited

16

Italy

183

Unlimited

14

Jamaica*

89

$5,000

14

Japan

-

Unlimited

7

Kazakhstan

183

Unlimited

14

South Korea*

182

$3,000

18

Kyrgyzstan

183

Unlimited

VI(2)

Latvia

183

Unlimited

14

Lithuania

183

Unlimited

14

Luxembourg

-

Unlimited

15

Mexico

182

Unlimited

14

Moldova

183

Unlimited

VI(2)

Morocco*

182

$5,000

14

Netherlands

-

Unlimited

15

New Zealand

183

Unlimited

14

Norway

182

Unlimited

13

Pakistan

183

Unlimited

XI

Philippines*

89

$10,000

15

Poland

182

Unlimited

15

Portugal

182

Unlimited

15

Romania

182

Unlimited

14

Russia

183

Unlimited

13

Slovak Republic

183

Unlimited

14

Slovenia

-

Unlimited

14

South Africa

183

Unlimited

14

Spain

-

Unlimited

15

Sri Lanka

183

Unlimited

15

Sweden

-

Unlimited

14

Switzerland

-

Unlimited

14

Tajikistan

183

Unlimited

VI(2)

Thailand*

89

$10,000

15

Trinidad & Tobago*

183

$3,000

17

Tunisia*

183

$7,500

14

Turkey

183

Unlimited

14

Turkmenistan

183

Unlimited

VI(2)

Ukraine

-

Unlimited

14

United Kingdom

-

Unlimited

7

Uzbekistan

183

Unlimited

VI(2)

Venezuela

-

Unlimited

14


*Treaty Benefit is lost if maximum amount is exceeded.
Note: For most countries, the treaty benefit is lost if individual has a fixed base in the U.S.