U U.S. income tax treaties covering wages of teachers and researchers

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

Country	Article Number	Time Limitation	Dollar Limitation
Bangladesh	Article 21 (1)	2 years	No limit
Belgium	Article 20	2 years	No limit
China, P.R.	Article 19	3 years	No limit
Commonwealth of Independent States	Article VI (1)	2 years	No limit
Czech Republic	Article 21 (5)	2 years	No limit
Egypt	Article 22	2 years	No limit
France	Article 20	2 years	No limit
Germany	Article 20 (1)	2 years	No limit
Greece	Article XII	3 years	No limit
Hungary	Article 17	2 years	No limit
Iceland	Article 21	2 years	No limit
India	Article 22	2 years	No limit
Indonesia	Article 20	2 years	No limit
Israel	Article 23	2 years	No limit
Italy	Article 20	2 years	No limit
Jamaica	Article 22	2 years	No limit
Japan	Article 20	2 years	No limit
Korea	Article 20	2 years	No limit
Luxembourg	Article 21 (2)	2 years	No limit
Netherlands	Article 21 (1)	2 years	No limit
Norway	Article 15	2 years	No limit
Pakistan	Article XII	2 years	No limit
Philippines	Article 21	2 years	No limit
Poland	Article 17	2 years	No limit
Portugal	Article 22	2 years	No limit
Romania	Article 19	2 years	No limit
Slovak Republic	Article 21 (5)	2 years	No limit
Slovenia	Article 20 (3)	2 years	No limit
Thailand	Article 23	2 years	No limit
Trinidad and Tobago	Article 18	2 years	No limit
United Kingdom	Article 20A	2 years	No limit
Venezuela	Article 21 (3)	2 years	No limit