Resources: Salary Tax Treaties and Forms
You are eligible to claim a tax treaty if you are a non-resident alien, present in the U.S. on a F-1, J-1 or H1-B visa, and were a resident of a country maintaining a tax treaty with the U.S. immediately preceding your arrival to the U.S.
- Review the table below to determine if a tax treaty exists for your country of residence and your status.
- Click the link that corresponds to your country and status (Student or Post-Doc / Faculty) to download the appropriate attachments for your tax treaty claim. You will need to fill out this form and attach to the Form 8233 to claim a tax treaty.
- To claim a tax treaty, see Quick Steps: Claim Tax Treaty for Salary Payments.
| Country | Student | Post-Doc / Faculty |
|---|---|---|
| Belgium | Yes | Yes |
| Canada | Yes | No |
| CIS (see note below table) | No | Yes |
| Cyprus | Yes | No |
| Czech Republic | Yes | Yes |
| Egypt | Yes | Yes |
| Estonia | Yes | No |
| France | Yes | Yes |
| Germany | Yes | Yes |
| Greece | No | Yes |
| Hungary | No | Yes |
| Iceland | Yes | Yes |
| India | No | Yes |
| Indonesia | Yes | Yes |
| Israel | Yes | Yes |
| Italy | No | Yes |
| Jamaica | No | Yes |
| Japan | No | Yes |
| Korea | Yes | Yes |
| Latvia | Yes | No |
| Lithuania | Yes | No |
| Luxembourg | No | Yes |
| Morocco | Yes | No |
| Netherlands | Yes | Yes |
| Norway | Yes | Yes |
| Pakistan | Yes | Yes |
| People's Republic of China | Yes | Yes |
| Philippines | Yes | Yes |
| Poland | Yes | Yes |
| Portugal | Yes | Yes |
| Romania | Yes | Yes |
| Slovak Republic | Yes | Yes |
| Spain | Yes | No |
| Thailand | Yes | Yes |
| Trinidad and Tobago | Yes | Yes |
| Tunisia | Yes | No |
| United Kingdom | No | Yes |
| Venezuela | Yes | Yes |
| * Commonwealth of Independent States (C.I.S.) countries: |
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