Tax Treaty Eligibility by Country for Income Code 16

Tax Treaty Eligibility Table by Country for Income Code 16 

This table lists the countries that have a tax treaty with the United States for individuals receiving scholarship or fellowship income for study, training, or research, and which does not constitute compensation for personal services.

Country Country Code Maximum Presence in U.S. Maximum Amount of Payment Tax Treaty Article 
Armenia*AM5 years$9,999.99VI (1)
Azerbaijan*AJ5 years$9,999.99VI(1)
BangladeshBGno limit***no limit21 (2)
Belgium**** (pre 2008)BE5 yearsno limit21 (1)
Belarus*BO5 years$9,999.99VI (1)
China, People’s RepCHno limitno limit20 (b)
CyprusCY5 yearsno limit21(1)
Czech RepublicEZ5 yearsno limit21(1)
EgyptEG5 yearsno limit23(1)
EstoniaEN5 yearsno limit20(1)
FranceFR5 yearsno limit21(1)
Georgia*GG5 years$9,999.99VI (1)
GermanyGMno limitno limit20(3)
IcelandIC5 yearsno limit22(1)
IndonesiaID5 yearsno limit19(1)
IsraelIS5 yearsno limit24(1)
KazakhstanKZ5 yearsNo limit19
KoreaKS5 yearsno limit21(1)
Kyrgyzstan*KG5 years$9,999.99VI (1)
LatviaLG5 yearsno limit20(1)
LithuaniaLH5 yearsno limit20(1)
Moldova*MD5 years$9,999.99VI (1)
MoroccoMO5 yearsno limit18
NetherlandsNL3 yearsno limit22 (2)
NorwayNO5 yearsno limit16 (1)
PhilippinesRP5 yearsno limit22(1)
PolandPL5 yearsno limit18 (1)
PortugalPO5 yearsno limit23 (1)
RomaniaRO5 yearsno limit20(1)
RussiaRS5 yearsno limit18
Slovak RepublicLO5 yearsno limit21(1)
SloveniaSI5 Yearsno limit20(1)
SpainSP5 yearsno limit22(1)
Tajikistan*TI5 years$9,999.99VI (1)
ThailandTH5 taxable yearsno limit22 (1)
Tobago/TrinidadTD5 yearsno limit19 (1)
TunisiaTS5 yearsno limit20
Turkmenistan*TX5 years$9,999.99VI (1)
UkraineUP5 yearsno limit20
Uzbekistan*UZ5 years$9,999.99VI (1)
VenezuelaVE5 yearsno limit21(1)

* These countries are also known as the Commonwealth Countries. Students of the Commonwealth Countries can only qualify for the IRC Section 117 Exemption or for the Tax Treaty Exemption; whichever is more favorable.                                

** 5 year limit pertains only to Training or Research.

*** No limit for regular university study. 2 year limit for apprentice or business trainee.

**** Belgium income code 15 article not renewed in 2008. Only applicable if date of entry is prior to 1/1/08.