United State of America exempts certain international students on their earnings while pursuing studies in USA. These certain countries students get the exemption provided they submit the Form 8233 before getting the payments. The students of following countries are exempt from U.S. Income tax are and cain claim tax treaty withholding exemption.
Bangladesh, Belgium, Bulgaria, China, Cyprus, Czech Republic, Egypt, Estonia, France, Germany, Iceland, Indonesia, Israel, Korea, Rep. of, Latvia, Lithuania, Morocco, Netherlands, Norway, Pakistan, Philippines, Poland, Portugal, Romania, Slovak Republic, Spain, Thailand, Trinidad, Tobago, Tunisia, and Venezuela.
Treaty Exemption Calculator
List of Form 8233 exempt countries
| Country | Maximum stay in USA | Maximum Compensation | Tax Treaty Article No |
| Bangladesh | No limit | 8,000.00 | 21(2) |
| Belgium | No limit | 9,000.00 | 19(1)(b) |
| Bulgaria | No limit | 9,000.00 | 19(1)(b) |
| Canada | No limit | 10,000.00 | XV |
| China, People’s Republic | No limit | 5,000.00 | 20(c) |
| Cyprus | 5 | 2,000.00 | 21(1) |
| Czech Republic | 5 | 5,000.00 | 21(1) |
| Egypt | 5 | 3,000.00 | 23(1) |
| Estonia | 5 | 5,000.00 | 20(1) |
| France | 5 | 5,000.00 | 21(1) |
| Germany | 4 | 9,000.00 | 20(4) |
| Iceland | 5 | 9,000.00 | 19(1) |
| Indonesia | 5 | 2,000.00 | 19(1) |
| Israel | 5 | 3,000.00 | 24(1) |
| Korea, South | 5 | 2,000.00 | 21(1) |
| Latvia | 5 | 5,000.00 | 20(1) |
| Lithuania | 5 | 5,000.00 | 20(1) |
| Malta | No limit | 9,000.00 | 20(2) |
| Morocco | 5 | 2,000.00 | 18 |
| Netherlands | No limit | 2,000.00 | 22(1) |
| Norway | 5 | 2,000.00 | 16(1) |
| Pakistan | No limit | 5,000.00 | XIII(1) |
| Philippines | 5 | 3,000.00 | 22(1) |
| Poland | 5 | 2,000.00 | 18(1) |
| Portugal | 5 | 5,000.00 | 23(1) |
| Romania | 5 | 2,000.00 | 20(1) |
| Slovak Republic | 5 | 5,000.00 | 21(1) |
| Slovenia | 5 | 5,000.00 | 20(1) |
| Spain | 5 | 5,000.00 | 22(1) |
| Thailand | 5 | 3,000.00 | 22(1) |
| Trinidad and Tobago | 5 | 2,000.00 | 19(1) |
| Tunisia | 5 | 4,000.00 | 20 |
| Venezuela | 5 | 5,000.00 | 21(1) |
List of countries having no Form 8233 tax treaty with USA
The countries below have NO tax treaty with the U.S. government as far as students earning is concerned .. Therefore , students from these countries do not get any tax relie or exempttion as far as wage earning is concerned during their stay in USA on student visa.
Australia, Austria, Barbados, Bolivia, Brazil, Canada, Columbia, Costa Rica, Denmark, Finland, Ghana, Greece, Honduras, Hong Kong, Hungary, India, Ireland, Italy, Jamaica, Kazakstan, Kenya, Luxembourg, Malaysia, Mexico, Nepal, New Zealand, Nigeria, Russia, Rwanda, South Africa, Sri Lanka, Sweden, Switzerland, Taiwan, Togo, Turkey, Ukraine, United Kingdom, Yugoslavia.
How to claim tax exmption on students earning?
First check with the list given above and see if you are from a country whose students are exempt via treat with the USA. If ,your country is listed in exempt category, file Form 8233 to the person concerned before first payment. Once he gets this signed form from you , he/she will not withhold tax or withhold tax as per treaty condition.
Also note that there is difference between W-8Ben and Form 8233.
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