CountryMaximum PresenceAmountArticleComments
Bangladesh2 years$8,00021 (2)b
Belgium5 years$9,00019 (1)(b)b, g, h
Canada5 years$10,000XVa
ChinaNo limit$5,00020 (c)b, c
Cyprus5 years$2,00021 (1)b, i
Czech Republic5 years$5,00021 (1)b, c, d
Egypt5 years$3,00023 (1)b, c, i
Estonia5 years$5,00020 (1)b, g, h
France5 years$5,00021 (1)b, g, h
Germany4 years$9,00020 (4)b, c, e
Iceland5 years$2,00022 (1)b, c, h
Indonesia5 years$2,00019 (1)b
Israel5 years$3,00024 (1)b, c, h
Korea5 years$2,00021 (1)b, f, g, h
Latvia5 years$5,00020 (1)b
Lithuania5 years$5,00020 (1)b
Morocco5 years$2,00018b
NetherlandsNo limit$2,00022 (1)b, c
Norway5 years$2,00016 (1)b, c
PakistanNo limit$5,000XIII (1)
Philippines5 years$3,000$3,000b, f, h
Poland5 years$2,00018 (1)b, f, h
Romania5 years$2,00020 (1)b, f, h
Slovak Republic5 years$5,00021 (1)b, c, f
Slovenia5 years$5,00020 (1)b, c, h
Spain5 years$5,00022 (1)b, j
Thailand5 years$3,00022 (1)b, c, f, h
Trinidad & Tobago5 years$2,00019 (1)b, h
Tunisia5 years$4,00020b
Venezuela5 years$5,00021 (1)b



student is taxed retroactively on full amount if income is over $10,000



Exception to the “savings clause.” If within the time limit, the student may claim the tax treaty benefits even if he or she qualifies as a tax resident (not applicable for permanent resident or immigrant status). Students from the People’s Republic of China may claim the treaty as long as they are primarily enrolled to be a student, even if they have become permanent residents or have immigrant status



if the treaty benefits are used as a student, they may not be used immediately following as a teacher/researcher



treaty benefits may be used only once in a lifetime



tax is retroactive if the student remains past 4 years



if individual re-establishes home country residency, he or she can claim both student and teacher/researcher treaty benefits



student can claim back to back treaty exemptions as a student then as a teacher/researcher



limited to 5 calendar years from the date of arrival in the United States



students continuing on for graduate level studies may continue to claim the tax treaty benefits for the additional time needed to complete degree requirements



amount is less personal exemption for tax year



can elect to be treated as a tax resident