Tax Treaty Countries and Affidavits

For more information, consult IRS Publication 901, U.S. Tax Treaties.

Please note, for some countries one or more of these conditions may apply:

The exemption can be claimed one time only.
The individual must reestablish treaty country residency before claiming benefits.
The combined benefits cannot exceed the time limitations.
There is a retroactive loss of benefits, if the two-year time limit in the U.S. is exceeded.

For questions, contact Payroll Services at [email protected] or the Office of Human Resources Contact Center at [email protected], 612-624-8647, or 800-756-2363.

These charts list current tax treaty information. For old tax treaty information, contact Payroll Services.

Jump to a country:

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Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Armenia	ARM	See Commonwealth of Independent States
Australia	AUS	Independent Personal Services	183 days	no limit	14
Austria	AUT	Independent Personal Services		no limit	14
Azerbaijan	AZE	See Commonwealth of Independent States

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Bangladesh	BGD	Scholarship or fellowship grant	no limit	no limit	21(2)
	BGD	Independent Personal Services	183 days	no limit	15
	BGD	Teaching and Research	2 years	no limit	21(1)
	BGD	Studying and Training	no limit	$8000 limit	21(2)
Barbados	BRB	Independent Personal Services	89 days	$5000 limit	14
Belarus	BLR	See Commonwealth of Independent States
Belgium	BEL	Independent Personal Services	no limit	no limit	7 (Business Profits Article)
	BEL	Teaching and Research	2 years from date of arrival	no limit	19(2)
	BEL	Studying and Training	no limit	$9000 limit	19-1(b)
Bulgaria	BGR	Independent Personal Services	no limit	no limit	7
	BGR	Teaching and Research	2 years from date of arrival	no limit	19(2)
	BGR	Studying and Training	no limit	$9000 limit	19-1(b)

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Canada	CAN	Independent Personal Services		no limit	XIV
	CAN	Independent Personal Services		$10,000 limit	XV
	CAN	All qualify, whether teaching, research, or student if total calendar year income will not exceed the $10,000 limit. If limit is exceeded, exemption is lost for entire amount earned for the year
China, Peoples Republic of	CHN	Scholarship or Fellowship Grant			20(b)
	CHN	Independent Personal Services	183 days	no limit	13
	CHN	Teaching and Research	3 years	no limit	19
	CHN	Studying and Training		$5000 limit (To switch categories must reestablish residency in home country for at least on year)	20(c)
	CHN	(Does not include Taiwan or Hong Kong)
Commonwealth of Independent States	CIS	Scholarship or fellowship grant	5 years	$9,999.99 limit	VI(1)
	CIS	Independent Personal Services	183 days	no limit	VI(2)
	CIS	Teaching and Research	2 years	no limit	VI(1)
	CIS	Independent Personal Services	183 days	$10,000 limit	VI(1)
	CIS	The treaty for CIS (formerly USSR) applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan The treaty with CIS does NOT include Latvia, Lithuania, Estonia, Kazakhstan, Russia, or Ukraine
Cyprus	CYP	Scholarship or fellowship grant	5 years	no limit	21(1)
	CYP	Independent Personal Services	182 days	no limit	17
	CYP	Studying and Training Compensation during training	5 years + additional period necessary to complete postgraduate education	$2000 limit	21(1)
Czech Republic	CZE	Scholarship or fellowship grant	5 years	no limit	21(1)
	CZE	Independent Personal Services	183 days	no limit	14
	CZE	Teaching and Research	2 years	no limit	21(5)
	CZE	Studying and Training (income from personal services)	5 years	$5000 limit	21(1)

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Denmark	DEN	Independent Personal Services		no limit	14

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Estonia	EST	Scholarship or fellowship grant	5 years	no limit	20
	EST	Independent Personal Services	183 days	no limit	14
	EST	Studying and Training (income from personal services)	5 years	$5000 limit	20
Egypt	EGY	Scholarship or fellowship grant	5 years	no limit	23(1)
	EGY	Independent Personal Services	89 days	no limit	15
	EGY	Teaching and Research	2 years	no limit	22
	EGY	Studying and Training Compensation during training	5 years+ additional period necessary to complete postgraduate education	$3000 limit	23(1)

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Finland	FIN	Independent Personal Services		no limit	18
France	FRA	Scholarship or fellowship grant	5 years	no limit	21(1)
	FRA	Independent Personal Services	no limit	no limit	14
	FRA	Teaching and Research	2 years	no limit	20
	FRA	Studying and Training Compensation during studying or training	5 years	$5000 limit	21(1)
	FRA	Maximum total combined limit is 5 taxable years Exemption can be claimed only once

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Germany	DEU	Scholarship or fellowship grant		no limit	20(3)
	DEU	Independent Personal Services		no limit	14
	DEU	Teaching and Research	2 years	no limit	20(1)
	DEU	Studying and Training	4 years	$9000 limit	20(4)
	DEU	If previously used Study and Training article, can only use Teaching or Research article if residency is re-established in home country for at least one year.
Georgia	GEO	See Commonwealth of Independent States
Greece	GRC	Independent Personal Services	183 days	$10,000 limit	X
Greece	GRC	Teaching	3 years	no limit	XII **

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Hungary	HUN	Independent Personal Services	183 days	no limit	13
	HUN	Teaching and Research	2 years (invited for no longer than 2 year)	no limit	17
	HUN	Studying or training (no student category)	May choose to be taxed as resident with some limitations		17

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Iceland	ISL	Scholarship or fellowship grant	5 years	no limit	19(1)
	ISL	Independent Personal Services	no limit	no limit	7
	ISL	Studying and Training	5 years beginning with the taxable year that includes arrival date ***	$9000 limit	19(1)
India	IND	Independent Personal Services	89 days	no limit	15
India	IND	Teaching and Research	2 years (if here for more than 2 years the exemption is lost for entire period)	no limit	22
Indonesia	IDN	Scholarship or fellowship grant	5 years	no limit	19(1)
	IDN	Independent Personal Services	119 days	no limit	15
	IDN	Teaching and Research	2 years (may use this exemption only once)	no limit	20
	IDN	Studying and Training	5 years	$2000 limit	19(1)
Ireland	IRL	Independent Personal Services		no limit	14
Israel	ISR	Scholarship or fellowship grant	5 years		24(1)
	ISR	Independent Personal Services	182 days	no limit	16
	ISR	Teaching and Research	2 years (doesn't apply if other treaty article, 24(1), was used during immediately preceding period)	no limit	23
	ISR	Studying and Training	5 years	$3000 limit	24(1)
Italy	ITA	Independent Personal Services	no limit	no limit	14(1)
Italy	ITA	Teaching and Research	2 years	no limit	20

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Jamaica	JAM	Independent Personal Services	89 days	$5000 limit	14
Jamaica	JAM	Teaching and Research	2 years	no limit (May only use exemption once)	22
Japan	JPN	Independent Personal Services	183 days	no limit	17
Japan	JPN	Teaching and Research	2 years from date of arrival	no limit	20

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Korea, Republic of	KOR	Scholarship or fellowship grant	5 years	no limit	21(1)
	KOR	Independent Personal Services	182 days	$3000 limit	18
	KOR	Teaching and Research	2 years from date of arrival	no limit	20
	KOR	Studying and Training	5 years beginning with taxable year that includes arrival date	$2000 limit	21(1)
	KOR	If previously used student category and now using Teaching or Research category, without leaving the US, then total of combined treaty time limits of both categories cannot exceed 5 calendar years.
	KOR	If previously used student category but left and re-established residency in home country before re-entering as a teacher or researcher, then each category can be used independently of each other for a total combination of 5 calendar years plus 2 years from date of arrival.
Kazakhstan	KAZ	Scholarship or fellowship grant	5 years	no limit	19(1)
Kazakhstan	KAZ	Independent Personal Services	183 days	no limit	14
Kyrgyzstan	KGZ	See Commonwealth of Independent States

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Latvia	LVA	Scholarship or fellowship grant	5 years	no limit	20
	LVA	Independent Personal Services	183 days	no limit	14
	LVA	Studying and Training (income from personal services)	5 years	$5000 limit	20
Lithuania	LTU	Scholarship or fellowship grant	5 years	no limit	20
	LTU	Independent Personal Services	183 days	no limit	14
	LTU	Studying and Training (income from personal services)	5 years	$5000 limit	20
Luxembourg	LUX	Independent Personal Services	no limit 15
Luxembourg	LUX	Teaching and Research	2 years	no limit	21(2)

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Malta	MLT	Independent Personal Services		no limit	7 (Business Profits Article)
Malta	MLT	Studying and Training		$9000 limit	20
Mexico	MEX	Independent Personal Services	182 days	no limit	14
Morocco	MAR	Scholarship or fellowship grant	5 years	no limit	18
	MAR	Independent Personal Services	182 days	$5000 limit	14
	MAR	Studying and Training	5 years	$2000 limit	18
Moldova	MDA	See Commonwealth of Independent States

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Netherlands	NLD	Scholarship or fellowship grant	3 years	no limit	22
	NLD	Independent Personal Services	no limit	no limit	15
	NLD	Teaching and Research	2 years	no limit	21
	NLD	Teaching and Research	Benefits cannot be claimed if Student/trainee benefits were enjoyed Exemption is lost if the individual overstays the period
	NLD	Studying and Training	no limit	$2000 limit	22
New Zealand	NZL	Independent Personal Services	183 days	no limit	14
Norway	NOR	Scholarship or fellowship grant	5 years	no limit	16(1)
	NOR	Independent Personal Services	182 days	no limit	13
	NOR	Teaching and Research	2 years	no limit	15
	NOR	Studying and Training	5 years beginning with the taxable year that includes date of arrival ***	$2000 limit	16(1)

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Pakistan	PAK	Teaching only	2 years	no limit	XII **
	PAK	Studying and Training		$5000 limit	XIII(1)
	PAK	Studying and Training	Must be here only as students or recipients of grants etc see publ 901
Philippines	PHL	Scholarship or fellowship grant	5 years	no limit	22(1)
	PHL	Independent Personal Services	89 days	$10,000 limit	15
	PHL	Teaching and Research	2 years (invited for no more than two years)	no limit	21
	PHL	Studying and Training	5 years beginning with the taxable year that includes arrival date ***	$3000 limit	22(1)
Poland	POL	Scholarship or fellowship grant	5 years	no limit	18(1)
	POL	Independent Personal Services	182 days	no limit	15
	POL	Teaching and Research	2 years	no limit	17
	POL	Studying and Training	5 years beginning with the taxable year that includes arrival date ***	$2000 limit	18(1)
Portugal	PRT	Scholarship or fellowship grant	5 years	no limit	23(1)
	PRT	Independent Personal Services	182 days	no limit	15
	PRT	Teaching and Research	2 years	no limit	22
	PRT	Teaching and Research	Benefits cannot be claimed if Student/Trainee benefits were enjoyed Exemption can be claimed one time only
	PRT	Studying and Training	5 years	$5000 limit	23(1)

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Romania	ROM	Scholarship or fellowship grant	5 years	no limit	20(1)
	ROM	Independent Personal Services	182 days	no limit	14
	ROM	Teaching and Research	2 years	no limit	19
	ROM	Studying and Training	5 years beginning with the taxable year that includes arrival date ***	$2000 limit	20(1)
Russia	RUS	Scholarship or fellowship grant	5 years	no limit	18
Russia	RUS	Independent Personal Services	183 days	no limit	13

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Slovak Republic	SVK	Scholarship or fellowship grant	5 years	no limit	21(1)
	SVK	Independent Personal Services	183 days	no limit	14
	SVK	Teaching and Research	2 years	no limit	21(5)
	SVK	Studying and Training	5 years	$5000 limit	21(1)
Slovenia	SVN	Scholarship or fellowship grant	5 years+	no limit	20(1)
	SVN	Independent Personal Services		no limit	14
	SVN	Teaching and Research	2 years	no limit	20(3)
	SVN	Studying and Training Compensation during training	5 years+ additional period necessary to complete postgraduate education	$5000 limit	20(1)
South Africa	ZAF	Independent Personal Services	183 days	no limit	14
Spain	ESP	Scholarship or fellowship grant	5 years	no limit	22(1)
	ESP	Independent Personal Services		no limit	15
	ESP	Studying and Training	5 years	$5000 limit less the current year IRS annual personal exemption amount	22(1)
Sweden	SWE	Independent Personal Services		no limit	14
Switzerland	CHE	Independent Personal Services		no limit	14

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Tajikistan	TJK	See Commonwealth of Independent States
Thailand	THA	Scholarship or fellowship grant	5 years	no limit	22
	THA	Independent Personal Services	89 days	$10,000 limit	15
	THA	Teaching and Research	2 years	no limit	23 (Exemption is lost retroactively if the 2 year period is exceeded)
	THA	Studying and Training	5 years	$3000 limit	22
Trinidad & Tobago	TTO	Scholarship or fellowship grant	5 years	no limit	19(1)
	TTO	Independent Personal Services	183 days	no limit	17
	TTO	Teaching and Research	2 years	no limit	18
	TTO	Studying and Training	5 years	$5000 limit	19(1)
Tunisia	TUN	Scholarship or fellowship grant	5 years	no limit	20
	TUN	Independent Personal Services	183 days	$7500 limit	14
	TUN	Studying and Training	5 years	$4000 limit	20
Turkey	TUR	Independent Personal Services	183 days	no limit	14
Turkmenistan	TKM	See Commonwealth of Independent States

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Ukraine	UKR	Scholarship or fellowship grant	5 years	no limit	20
	UKR	Scholarship or fellowship grant	(5 year limit applies to training and research only if scholarship is for studying then no time limit)
	UKR	Independent Personal Services		no limit	14
United Kingdom	GBR	Independent Personal Services	183 days	no limit	14
	GBR	Teaching and Research	2 years	no limit	20
	GBR	Teaching and Research	If the 2 year period is exceeded, the exemption is lost for the entire visit (including 2 year period), interest and penalties will be assessed for the original date of the return to the date the tax is paid
Uzbekistan	UZB	See Commonwealth of Independent States

Country	PeopleSoft Country Code	Treaty Category (links to affidavit)	Maximum Presence in U.S.	Maximum Amount of Compensation	Tax Treaty Article Number
Venezuela	VEN	Scholarship or fellowship grant	5 years	no limit	21(1)
	VEN	Independent Personal Services		no limit	14
	VEN	Teaching and Research	2 years	no limit	21(3)
	VEN	Studying and Training	5 years	$5000 limit	21(1)

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