International Student and Scholar Services

Tax Treaties

The United States has negotiated tax treaties with various countries. The terms of a tax treaty can, in some instances, reduce the amount of tax owed tot he U.s. governmnet. The terms of the treaties should be carefully reviewed, however, to be sure that it is truly to the advantage of the international student or scholar to take advantage of them over the course of the entire projected stay in the U.S.

The following charts were taken from the Internal Revenue Service's 2007 VITA/TCE Publication 678-FS Foreign Student and Scholar Text for use in preparing Tax Year 2007 Returns for Nonresident Aliens:

• Listing of tax treaties with benefits for scholarship income
• Listing of tax treaties with benefits for student wage income
• Listing of tax treaties with benefits for teaching/research income
• Form 8843 (Statement for Exemt Individuals)