Tax treaty statements
If you wish to claim the benefits of a tax treaty between the United States and your country of residence, you must:
- Have a U.S. taxpayer identification number. A U.S. social security number is required for employees. A social security number or a taxpayer identification number (ITIN) is required for all other types of payments.
- Be a resident of a country that has an income tax treaty with the U.S.
- Receiving income covered by a specific article in the tax treaty for which you claim an exemption.
- Meet all eligibility requirements (visa type, period of presence in the U.S., etc).
Nonresident alien students, teachers, and researchers claiming exemption are required to provide an additional statement of information as set forth in Revenue Procedures 87-8, 87-9, 93-22 and 93A.
- Students must provide information as required by Revenue Procedure 87-8, 93-22 and 93A.
- Teachers and Researchers must provide information as required by Revenue Procedure 87-9, 93-22 and 93A.
Tax Treaty statements for teachers and researchers are available for the following countries (statements for some countries are combined):
Armenia | Azerbaijan | Bangladesh | Belarus | Belgium | China | Czech Republic | Egypt | France |
Georgia | Germany | Greece | Hungary | Iceland | India | Indonesia | Israel | Italy |Jamaica | Japan |
Korea | Kyrgyz Republic | Luxembourg | Moldova | Netherlands | Norway |Pakistan | Philippines |
Poland | Portugal | Romania | Slovak Republic | Slovenia | Tajikistan | Thailand | Tobago | Trinidad |
Turkmenistan | United Kingdom | Uzbekistan | Venezuela
Tax Treaty statements for student employees are available for the following countries (statements for some countries are combined):
Bangladesh | Belgium | Canada | China | Cyprus | Czech Republic | Egypt | Estonia | France | Germany |
Iceland | India | Indonesia | Israel | Korea | Latvia | Lithuania | Morocco | Netherlands | Norway |
Pakistan | Philippines | Poland | Portugal | Romania | Slovak Republic | Slovenia | Spain | Thailand |
Tobago | Trinidad | Tunisia | Venezuela