U U.S. income tax treaties covering wages of students

Click on the applicable country for the required additional statement to be attached to IRS Form 8233

Country	Article Number	Time Limit	Dollar Limit
Bangladesh	Article 21 (2)	2 calendar years	$8000 per year
Belgium	Article 21 (1)	5 calendar years	$2,000 per year
China, P.R	Article 20 (c)	No limit	$5,000 per year
Cyprus	Article 21 (1)	Generally, 5 calendar years	$2,000 per year
Czech Republic	Article 21 (1)	5 calendar years	$5,000 per year
Egypt	Article 23 (1)	Generally, 5 calendar years	$3,000 per year
Estonia	Article 20 (1)	5 calendar years	$5,000 per year
France	Article 21 (1)	5 calendar years	$5,000 per year
Germany	Article 20 (4)	4 calendar years	$5,000 per year
Iceland	Article 22 (1)	5 calendar years	$2,000 per year
India	Do not complete Form 8233 See special instructions for Form W-4 for nonresident students from India
Indonesia	Article 19 (1)	5 calendar years	$2,000 per year
Israel	Article 24 (1)	5 calendar years	$3,000 per year
Korea	Article 21 (1)	5 calendar years	$2,000 per year
Latvia	Article 20 (1)	5 calendar years	$5,000 per year
Lithuania	Article 20 (1)	5 calendar years	$5,000 per year
Morocco	Article 18	5 calendar years	$2,000 per year
Netherlands	Article 22 (1)	No limit	$2,000 per year
Norway	Article 16 (1)	5 calendar years	$2,000 per year
Pakistan	Article XIII (1)	No limit	$5,000 per year
Philippines	Article 22 (1)	5 calendar years	$3,000 per year
Poland	Article 18 (1)	5 calendar years	$2,000 per year
Portugal	Article 23 (1)	5 calendar years	$5,000 per year
Romania	Article 20 (1)	5 calendar years	$2,000 per year
Slovak Republic	Article 21 (1)	5 calendar years	$5,000 per year
Slovenia	Article 20 (1)	5 calendar years	$5,000 per year
Spain	Article 22 (1)	5 calendar years	$5,000 per year less personal exemption amt
Thailand	Article 22 (1)	5 calendar years	$3,000 per year
Trinidad and Tobago	Article 19 (1)	5 calendar years	$2,000 per year
Tunisia	Article 20	5 calendar years	$4,000 per year
Venezuela	Article 21 (1)	Generally, 5 calendar years	$5,000 per year

Form 8233