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Kansas State University

Non-Resident Alien Employment Tax Treaty Summary

Tax Treaty Benefits

Nonresident alien students, teachers and researchers may be allowed a tax exemption on compensation received through payroll if covered by a tax treaty. As a general rule, most treaties that cover professors, teachers or researchers have time limits. Covered students usually have both a time and dollar limit. Some countries also impose a retroactive loss of treaty benefits if their stay exceeds the time limit. Please refer to the Tax Treaty Summary for limitations and whether a tax treaty would apply. If a tax treaty does apply, IRS Form 8233 (pdf), Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual must be completed along with an Appendix A (students) or B (professors, teachers) in order for the exemption to take place.

Kansas State University-Division of Human Resources
TAX TREATY SUMMARY
Country Appendix** Who is Exempt/Limitations Treaty #
Bangladesh
(BGD)
B (pdf) Professors and teachers--Exempt for two years treaty #21(1)
A (pdf) Students - Limited to $8,000 per tax year treaty #21(2)
Belgium
(BEL)
B (pdf) Professors and teachers--Exempt for two years treaty #19(2)
A (pdf) Students--Limited to $9000 per tax year treaty #19(1)(b)
Bulgaria
(BGR)
B (pdf) Professors and teachers--Exempt for two years treaty #19(2)
A (pdf) Students--Limited to $9000 per tax year treaty #19(1)(b)
China, People’s Republic of
(CHN)
B (pdf) Teachers--Exempt for a maximum of three years treaty #19
A (pdf) Students--Limit of $5000 per tax year treaty #20(c)
Commonwealth of Independent States
Armenia (ARM), Azerbaijan (AZE), Belarus (BLR), Georgia (GEO), Kyrgyzstan (KGZ), Moldova (MDA), Tajikistan (TJK), Turkmenistan(TKM), & Uzbekistan (UZB)
B (pdf) Teachers and researchers--Limit two years treaty #VI(1)
Cyprus
(CYP)
A (pdf) Students--$2000 per tax year up to five years and for any additional time necessary to complete a postgraduate or professional degree treaty #21(1)
Czech Republic
(CZE)
B (pdf) Teachers--limit two years treaty #21(5)
A (pdf) Students--limit of $5000 per year for five years treaty #21(1)
Egypt
(EGY)
B (pdf) Teachers--Limit two years treaty #22
A (pdf) Students--$3,000 limit for five years treaty #23(1)
Estonia
(EST)
A (pdf) Students--$5,000 limit for five years treaty #20(1)
France
(FRA)
B (pdf) Teachers--Limit two years treaty #20
A (pdf) Students--Limit $5000, maximum of five years treaty #21(1)
*Germany
(DEU)
B (pdf) Professors or teachers--Limit two years treaty #20(1)
A (pdf) Students--Limit $9000 for four years (treaty exemption lost if stay exceeds time limit) treaty #20(4)
Greece
(GRC)
B (pdf) Professors or teachers--Exempt for three years treaty #XII
Hungary
(HUN)
B (pdf) Teachers--Limit two years treaty #17
Iceland
(ISL)
A (pdf) Students--Limit $9,000 for five years treaty #19(1)
*India
(IND)
B (pdf) Professors, teachers, research scholars--Limit two years (treaty exemption lost if stay exceeds time limit) treaty #22
Indonesia
(IDN)
B (pdf) Teachers and researchers--Limit two years treaty #20
A (pdf) Students--Limit $2000 for five years maximum treaty #19(1)
Israel
(ISR)
B (pdf) Teachers--Limit two years treaty #23
A (pdf) Students--Limit $3000 for five years treaty #24(1)
Italy
(ITA)
B (pdf) Professors and teachers--Limit two years treaty #20
Jamaica
(JAM)
B (pdf) Teachers and researchers--Limit two years treaty #22
Japan
(JPN)
B (pdf) Teachers and researchers - Limit two years Treaty #20
Korea, Republic of
(KOR)
B (pdf) Teachers--Limit two years treaty #20
A (pdf) Students--Limit $2000 for five years maximum treaty #21(1)
Lativa
(LVA)
A (pdf) Students--$5000 limit for five years treaty #20(1)
Lithuania
(LTU)
A (pdf) Students--$5000 limit for five years treaty #20(1)
*Luxembourg
(LUX)
B (pdf) Teachers--Limit two years (treaty exemption lost if stay exceeds time limit) treaty #21(2)
Malta
(MLT)
A (pdf) Students--Limited to $9,000 per tax year treaty #20
Morocco
(MAR)
A (pdf) Students--Limit $2,000 for five years maximum treaty #18
*Netherlands
(NLD)
B (pdf) Teachers and researchers--Limit two years (treaty exemption lost if stay exceeds time limit) treaty #21(1)
A (pdf) Students--Limit $2,000 per year treaty #22(1)
Norway
(NOR)
B (pdf) Teachers--Limit two years treaty #15
A (pdf) Students--Limit $2,000 for five years treaty #16(1)
Pakistan
(PAK)
B (pdf) Professors and teachers--Limit two years treaty #XII
A (pdf) Students, grant recipients--Limit $5,000 treaty XIII(1)
Philippines
(PHL)
B (pdf) Teachers--Limit two years treaty 21
A (pdf) Students, trainees, grant recipients--Limit $3,000 for five years treaty #22(1)
Poland
(POL)
B (pdf) Teachers--Limit two years treaty #17
A (pdf) Students, trainees, grant recipients--Limit $2,000 for five years treaty #18(1)
Portugal
(PRT)
B (pdf) Teachers--Limit two years treaty #22
A (pdf) Student--Limit $5,000 for five years treaty #23(1)
Romania
(ROM)
B (pdf) Teachers--Limit two years treaty #19
A (pdf) Students, trainees, grant recipients--Limit $2,000 for five years treaty #20(1)
Slovak Republic
(SVK)
B (pdf) Teachers--Limit two years treaty #21(5)
A (pdf) Students--Limit $5000 for 5 years treaty #21(1)
Slovenia
(SVN)
B (pdf) Teachers or Researchers--Limit two years treaty #20(3)
A (pdf) Students--Limit $5000 for 5 years treaty #20(1)
Spain
(ESP)
A (pdf) Students, trainees, grant recipients--Limit $5,000 for up to five years
($5,000 is reduced by current-year personal exemption amount, for example $3,700 for 2011)
treaty #22(1)
*Thailand
(THA)
B (pdf) Teachers or Researchers--Limit two years (treaty exemption lost if stay exceeds time limit) treaty #23
A (pdf) Student--Limit $3000 for 5 years treaty #22(1)
Trinidad & Tobago
(TTO)
B (pdf) Teachers--Limit two years treaty #18
A (pdf) Students, trainees, grant recipients--Limit $2,000 ($5,000 trainees) for five years maximum treaty #19(1)
Tunisia
(TUN)
A (pdf) Students and grant recipients--Limit $4,000 up to five years treaty #20
*United Kingdom
(England, Scotland, Wales & Northern Ireland)
(GBR)
B (pdf) Professors or teachers--Limit two years (treaty exemption lost if stay exceeds time limit) treaty #20A
Venezuela
(VEN)
B (pdf) Teacher--limit two years treaty #21(3)
A (pdf) Students--$5000 limit for five years treaty #21(1)

*Individuals in these countries will retroactively lose treaty exemption if their stay in the United States exceeds the time limit allowed by the treaty. Treaty benefits will not be allowed if their stay exceeds the time limit.

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** Appendix A (for alien students claiming exempt) Earn Code NR5

Appendix B (for alien teachers or researchers claiming exempt.) Earn Code NR4

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Samples of completed W-4 (pdf) and IRS 8233 (pdf) for reference.

Also, you can now log onto the Internal Revenue Service Department of the Treasury www.irs.ustreas.gov

IRS Publications for Reference:

NOTE: This is just a summary. For more detailed information please reference the above IRS publications or contact Frieda Beat or Pat Schwandt with the Division of Human Resources at (785) 532-6277. This information is also found on the HR Non-Resident Alien Employment Tax Guidelines