Tax Treaties
(For Tax Year 2013)

How do you find out whether your country has a tax treaty with the U.S. that allows such a deduction and additional details regarding the deduction? Consult IRS Publication 901 (U.S. Tax Treaties) available at http://www.irs.gov/publications/p901/index.html. Be sure that you are referencing the correct section of the publication: "Students and Apprentices". 

The section titled "Professors, Teachers, and Researchers" only applies to those individuals who entered the U.S. in non-student categories, such as a J-1 Visiting Professor or Research Scholar.

If you use GLACIER TAX PREP, it will inform you of any tax treaty for which you might be eligible, and put the information on the appropriate federal income tax form.

If you earned wages (as reported on form W-2) during 2013 and are a national of a country that has a tax treaty with the United States that includes a personal services provision for students, you may be able to deduct that tax treaty amount on your tax form.

Countries that permit their nationals who are students in the United States to protect a portion of their wages from income tax are listed in the document. The rules vary by country.

If you have a qualifying scholarship or fellowship grant (not a teaching or research assistantship, and not a tuition scholarship), you may be able to protect all or part of your grant from tax. Additional information is available in IRS Publication 901.

Two other good sources of information on tax treaties are the special tax treaty page of the Internal Revenue Service (IRS)

http://www.irs.gov/businesses/international/article/0,,id=96739,00.html

And the website of Windstar Technologies, http://www.windstar.com/public/treaties.html

Both sites have posted the entire text of tax treaties for each country.

International Student and Scholar Services staff are neither qualified nor permitted to give individual tax advice. Tax assistance is available at:
http://www2.binghamton.edu/isss/taxes/taxsem.html

Last Updated: 8/28/14