International Student Tax Treaty Benefits - United States India Tax Treaty Article 21(2) - United States China J1 Tax Exemption - F1 J1 visa taxes tax treaty benefits - Tax Treaty Form 1040NR Form 1040NR EZ United States Japan Germany Canada France UK etc.

Tax Treaty benefits for International Students who are Non Resident Aliens, in F1, J1 visas, based on IRS Publication 901.

Non Resident Aliens can claim the Tax Treaty benefits in Form 1040NR-EZ or Form 1040NR.

The type of Personal Services Income for which, the International Students can claim, tax treaty Exemptions are;

1. Compensation during Studying or Training ( included in Form 1040NR-EZ Tax Software)

2. Compensation while Gaining Experience (OPT or CPT)

3. Scholarship or Fellowship Grant

Some specific Tax Treaties;

Article 21(2) United States - India Tax Treaty - Standard Deduction Form 1040NR - International Student F1, J1 from India

In general International Students cannot claim Standard Deduction in Form 1040NR or Form 1040NR EZ. The Article 21(2) Tax Treaty between United States and India, allows International Students from India to claim Standard Deductions in Form 1040NR or Form 1040NR EZ.

International Student Tax Treaty Table based on IRS Pub 901 - F1 J1 Visa taxes - Tax Treaty between United States and your foreign country

The Table below lists Tax Treaty benefits on 'Compensation during Studying or Training'

These Tax Treaty exemptions for International Students are included in the Non Resident Tax Software to file Form 1040NR-EZ.

Country	Exempted Amount based on Tax Treaty ($)	Article	Maximum Time Period to claim Exemption
Bangladesh	8000	21(2)	2 Years
Belgium	9000	19(1)(b)	No Limit
China	5000	20(c)	No Limit
Cyprus	2000	21(1)	5 Years
Czeck Republic	5000	21(1)	5 Years
Egypt	3000	23(1)	5 Years
Frace	5000	21(1)	5 Years
Germany	9000	20(4)	4 Years
Iceland	2000	22(1)	5 Years
Indonesia	2000	19(1)	5 Years
Israel	3000	24(1)	5 Years
Korea	2000	21(1)	5 Years
Morocco	2000	18	5 Years
Norway	2000	16(1)	5 Years
Pakistan	5000	XIII(1)	No Limit
Phillipines	3000	22(1)	5 Years
Poland	2000	18(1)	5 Years
Romania	2000	20(1)	5 Years
Slovak Republic	5000	21(1)	5 Years
Spain	5000	22(1)	5 Years
Thailand	3000	22(1)	5 Years
Trinidad and Tobago	2000	19(1)	5 Years
Tunisia	4000	20	5 Years