List of tax treaties

Shake of handsThis information is intended for international students and scholars present at the University of Oregon in 2016. You are 100% responsible for complying with tax laws and you should consult with a personal tax advisor if you have specific questions about your individual tax liability. The University of Oregon cannot provide legal advice to you concerning your taxes.

HOW TO USE THIS WEBPAGE:

  • If you are a student on an F-1, J-1, J-2 visa and received wages (indicated on W-2 and on the Form 1042-S if it has income code 20) look at the row “F/J Student wages.”
  • If you are a student on an F-1, J-1, J-2 visa and received a scholarship or a fellowship (indicated on the Form 1042-S if it has income code 16) look at the row “F/J Student scholarships/fellowships.”
  • If you are a scholar (not a student) on a J-1 scholar visa, look at the row “J-1 Scholars.”

If your country is not listed below, it means that, according to the IRS, Publication 901, there is no tax treaty applicable to your UO situation. The codes listed in Publication 901 are outdated: refer to the Form 1042-S instructions for updated codes.

If you received a W-2 from the UO and your country has a tax treaty, you should have received a 1042-S. If you believe you should have received a form 1042-S and have not received it or that you received a W-2 in error, you may contact the UO Payroll Office or visit them at Oregon Hall, 1st Floor.

BANGLADESH MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 2 years $ 8,000 21 (2) a.
F/J Students scholarships/fellowships 2 years no limit 21 (2)
J-1 Scholars 2 years no limit 21 (1)
BELGIUM MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 2 years $ 9,000 19 (1)(b) a., d., e.
J-1 Scholars 2 years no limit 19 (2) a.
CANADA MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages no limit $ 10,000 XV see here
F/J Students scholarships/fellowships no limit $ 10,000 XV see here
J-1 Scholars no limit $ 10,000 XV see here
CHINA P.R. MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages no limit $ 5,000 20 (c) see here
F/J Students scholarships/fellowships no limit no limit 20 (b) does not include Hong Kong; see also here
J-1 Scholars 3 years no limit 19 a., see also here
CZECH REPUBLIC MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students scholarships/fellowships 5 years no limit 21 (1)
J-1 Scholars 2 years no limit 21(5) a.g.h.
EGYPT MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students scholarships/fellowships Generally 5 years no limit 23 (1)
J-1 Scholars 2 years no limit 22 a.
FRANCE MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 12 consec. months $ 8,000 21 (2) a.d.e.
F/J Students scholarships/fellowships 5 years no limit 21 (1)
J-1 Scholars 2 years no limit 20 a., g.
GERMANY MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 4 years $ 9,000 20 (4) a., b., c.
F/J Students scholarships/fellowships no limit no limit 20 (3)
J-1 Scholars 2 years no limit 20 (1) a.f.
GREECE MAX. PRESENCE AMOUNT ARTICLE # NOTES
J-1 Scholars 3 years no limit XII a.f.
HUNGARY MAX. PRESENCE AMOUNT ARTICLE # NOTES
J-1 Scholars 2 years no limit 17 See here
ICELAND MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 9,000 19 (1) a., b.
F/J Students scholarships/fellowships 5 years no limit 19 (1)
INDIA MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages reasonable period no limit  21 (1) See here
J-1 Scholars 2 years no limit 22 a.f., see also here
INDONESIA MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 2,000 19 (1) a.
F/J Students scholarships/fellowships 5 years no limit 19 (1)
J-1 Scholars 2 years no limit 20 a.g.
ISRAEL MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 3,000 24 (1) a.
F/J Students scholarships/fellowships 5 years no limit 24 (1)
J-1 Scholars 2 years no limit 23 a.
ITALY (Interisti inclusi) MAX. PRESENCE AMOUNT ARTICLE # NOTES
J-1 Scholars 2 years no limit 20 a.
JAMAICA MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 12 consec. months $ 7,500 21 (2) See here
J-1 Scholars 2 years no limit 22 a.g., see also here
JAPAN MAX. PRESENCE AMOUNT ARTICLE # NOTES
J-1 Scholars 2 years no limit 20 a., h., see also here
KAZAKHSTAN MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students scholarships/fellowships 5 years no limit 19
KOREA, SOUTH MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 2,000 21 (1) a.d.e., see also here
F/J Students scholarships/fellowships 5 years no limit 21 (1)
J-1 Scholars 2 years no limit 20 a.h.
NETHERLANDS MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages reasonable period $ 2,000 22 (1) a.b.
F/J Students scholarships/fellowships 3 years no limit 22 (2)
J-1 Scholars 2 years no limit 21 (1) a.f.
NORWAY MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 2,000 16 (1) a.b.
F/J Students scholarships/fellowships 5 years no limit 16 (1)
J-1 Scholars 2 years no limit 15 a.h.
PAKISTAN MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages no limit $ 5,000 XIII (1)
F/J Students scholarships/fellowships
J-1 Scholars 2 years no limit XII
PHILIPPINES MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 3,000 22 (1) a.e.
F/J Students scholarships/fellowships 5 years no limit 22 (1)
J-1 Scholars 2 years no limit 21 a.
PORTUGAL MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 5,000 23 (1) a.
F/J Students scholarships/fellowships 5 years no limit 23 (1)
J-1 Scholars 2 years no limit 22 a.g.
ROMANIA MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 2,000 20 (1) a.e.
F/J Students scholarships/fellowships 5 years no limit 20 (1)
J-1 Scholars 2 years no limit 19 a.
RUSSIA MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages
F/J Students scholarships/fellowships 5 years no limit 18
J-1 Scholars
SPAIN MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 5,000 22 (1) a.
F/J Students scholarships/fellowships 5 years no limit 22 (1)
J-1 Scholars
THAILAND MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages 5 years $ 3,000 22 (1) a.b.e.
F/J Students scholarships/fellowships 5 years no limit 22 (1)
J-1 Scholars 2 years no limit 23 a.
UNITED KINGDOM MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages
F/J Students scholarships/fellowships
J-1 Scholars 2 years no limit 20 a.f.
VENEZUELA MAX. PRESENCE AMOUNT ARTICLE # NOTES
F/J Students wages
F/J Students scholarships/fellowships
J-1 Scholars 2 years no limit 21(3) a.

NOTES

a. May claim the tax treaty even if, within the time limit, he/she qualifies as a “resident for tax purposes”

b. If the treaty benefits are used as a student, they may not be used immediately right after if you become a teacher/researcher (J-1 Scholar)

c. If you remain in the U.S. for more than 4 years, the tax is retroactive

d. If the treaty benefits are used as a student, they may be used immediately right after if you become a teacher/researcher (J-1 Scholar)

e. The treaty is good for 5 calendar years from the date of arrival in the U.S.

f. If you remain in the U.S. for more than 2 years, the tax is retroactive

g. This is your first and last time in your life that you can use the tax treaty

h. If you claim student tax treaty and scholar tax treaty one after another without interruptions (back-to-back), there is a 5 year total limit on all benefits

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