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    | Pub. 519, U.S. Tax Guide  for Aliens | 2005 Tax Year | 
            
            	
                           Publication 519 - Additional Material 
 
                     Table of Contents 
                        Questions and Answers
                        Appendix A
                              Belgium, Iceland, Japan, Korea, Norway, Poland, and RomaniaPeople's Republic of ChinaCyprusCzech Republic, Estonia, Latvia, Lithuania, Portugal, Slovak Republic, and SpainEgyptFranceGermanyIndonesiaIsrael, Philippines and ThailandMoroccoNetherlandsPakistanSlovenia and Venezuela Trinidad and TobagoTunisiaAppendix B
                         
                     
                     This section answers tax-related questions commonly asked by aliens.
                        
                      
                        
                        What is the difference between a resident alien and a nonresident alien for tax purposes? For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as resident aliens and nonresident
                           aliens. Resident
                           aliens are taxed on their worldwide income, the same as U.S. citizens. Nonresident aliens are taxed only on their U.S. source
                           income.
                           
                         What is the difference between the taxation of income that is effectively connected with a trade or business in the United
                                 States and income
                                 that is not effectively connected with a trade or business in the United States? The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at
                           graduated rates. These
                           are the same rates that apply to U.S. citizens and residents. Income that is not effectively connected is taxed at a flat
                           30% (or lower treaty) rate.
                           
                         I am a student with an F-1 Visa. I was told that I was an exempt individual. Does this mean I am exempt from paying U.S. tax? The term “exempt individual” does not refer to someone exempt from U.S. tax. You were referred to as an exempt individual because as a student
                           temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as
                           a student during the first 5
                           years in determining if you are a resident alien under the substantial presence test. See chapter 1.
                           
                         I am a resident alien. Can I claim any treaty benefits? Generally, you cannot claim tax treaty benefits as a resident alien. However, there are exceptions. See Effect of Tax Treaties in
                           chapter 1. See also Resident Aliens under Some Typical Tax Treaty Benefits in chapter 9.
                           
                         I am a nonresident alien with no dependents. I am working temporarily for a U.S. company. What return do I file? You must file Form 1040NR if you are engaged in a trade or business in the United States, or have any other U.S. source income
                           on which tax was not
                           fully paid by the amount withheld.
                           
                         You can use Form 1040NR-EZ instead of Form 1040NR if you meet all 11 conditions listed under Form 1040NR-EZ in chapter 7.
                           
                          I came to the United States on June 30th of last year. I have an H-1B Visa. What is my tax status, resident alien or nonresident
                                 alien? What
                                 tax return do I file? You were a dual-status alien last year. As a general rule, because you were in the United States for 183 days or more, you
                           have met the substantial
                           presence test and you are taxed as a resident. However, for the part of the year that you were not present in the United States,
                           you are a
                           nonresident. File Form 1040. Print “Dual-Status Return” across the top. Attach a statement showing your U.S. source income for the part of the
                           year you were a nonresident. You may use Form 1040NR as the statement. Print “Dual-Status Statement” across the top. See First Year of
                                 Residency in chapter 1 for rules on determining your residency starting date. An example of a dual-status return is in chapter 6.
                           
                         When is my Form 1040NR due? If you are an employee and you receive wages subject to U.S. income tax withholding, you must generally file by the 15th day
                           of the 4th month after
                           your tax year ends. If you file for the 2005 calendar year, your return is due April 17, 2006.
                           
                         If you are not an employee who receives wages subject to U.S. income tax withholding, you must file by the 15th day of the
                           6th month after your tax
                           year ends. For the 2005 calendar year, file your return by June 15, 2006. For more information on when and where to file,
                           see chapter 7.
                           
                         My spouse is a nonresident alien. Does he need a social security number? A social security number (SSN) must be furnished on returns, statements, and other tax-related documents. If your spouse does
                           not have and is not
                           eligible to get an SSN, he must apply for an individual taxpayer identification number (ITIN).
                           
                         If you are a U.S. citizen or resident and you choose to treat your nonresident spouse as a resident and file a joint tax return,
                           your nonresident
                           spouse needs an SSN or an ITIN. Alien spouses who are claimed as exemptions or dependents are also required to furnish an
                           SSN or an ITIN.
                           
                         See Identification Number in chapter 5 for more information.
                           
                         I am a nonresident alien. Can I file a joint return with my spouse? Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year.
                           
                         However, nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint
                           returns. For more
                           information on this choice, see Nonresident Spouse Treated as a Resident in chapter 1.
                           
                         I have an H-1B Visa and my husband has an F-1 Visa. We both lived in the United States all of last year and had income. What
                                 kind of form should
                                 we file? Do we file separate returns or a joint return? Assuming both of you had these visas for all of last year, you are a resident alien. Your husband is a nonresident alien if
                           he has not been in the
                           United States as a student for more than 5 years. You and your husband can file a joint tax return on Form 1040, 1040A, or
                           1040EZ if he makes the
                           choice to be treated as a resident for the entire year. See Nonresident Spouse Treated as a Resident in chapter 1. If your husband does not
                           make this choice, you must file a separate return on Form 1040 or Form 1040A. Your husband must file Form 1040NR or 1040NR-EZ.
                           
                         Is a “dual-resident taxpayer” the same as a “dual-status taxpayer”? No. A dual-resident taxpayer is one who is a resident of both the United States and another country under each country's tax
                           laws. See Effect
                                 of Tax Treaties in chapter 1. You are a dual-status taxpayer when you are both a resident alien and a nonresident alien in the same year.
                           See
                           chapter 6.
                           
                         I am a nonresident alien and invested money in the U.S. stock market through a U.S. brokerage company. Are the dividends and
                                 the capital gains
                                 taxable? If yes, how are they taxed? The following rules apply if the dividends and capital gains are not effectively connected with a U.S. trade or business.
                           
                         
                           
                              
                                 Capital gains are generally not taxable if you were in the United States for less than 183 days during the year. See Sales or Exchanges
                                          of Capital Assets in chapter 4 for more information and exceptions.
                                 
                                 Dividends are generally taxed at a 30% (or lower treaty) rate. The brokerage company or payor of the dividends should withhold
                                    this tax at
                                    source. If tax is not withheld at the correct rate, you must file Form 1040NR to receive a refund or pay any additional tax
                                    due.
                                  
                           
                         If the capital gains and dividends are effectively connected with a U.S. trade or business, they are taxed according to the
                           same rules and at the
                           same rates that apply to U.S. citizens and residents.
                           
                         I am a nonresident alien. I receive U.S. social security benefits. Are my benefits taxable? If you are a nonresident alien, 85% of any U.S. social security benefits (and the equivalent portion of tier 1 railroad retirement
                           benefits) you
                           receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. See The 30% Tax in chapter 4.
                           
                         Do I have to pay taxes on my scholarship? If you are a nonresident alien and the scholarship is not from U.S. sources, it is not subject to U.S. tax. See Scholarships, Grants, Prizes,
                                 and Awards in chapter 2 to determine whether your scholarship is from U.S. sources.
                           
                         If your scholarship is from U.S. sources or you are a resident alien, your scholarship is subject to U.S. tax according to
                           the following rules.
                           
                         
                           
                              
                                 If you are a candidate for a degree, you may be able to exclude from your income the part of the scholarship you use to pay
                                    for tuition,
                                    fees, books, supplies, and equipment required by the educational institution. However, the part of the scholarship you use
                                    to pay for other expenses,
                                    such as room and board, is taxable. See Scholarships and Fellowship Grants in chapter 3 for more information.
                                 
                                 If you are not a candidate for a degree, your scholarship is taxable. 
                           
                         I am a nonresident alien. Can I claim the standard deduction? Nonresident aliens cannot claim the standard deduction. However, see Students and business apprentices from India, under Itemized
                                 Deductions in chapter 5 for an exception.
                           
                         I am a dual-status taxpayer. Can I claim the standard deduction? You cannot claim the standard deduction allowed on Form 1040. However, you can itemize any allowable deductions.
                           
                         I am filing Form 1040NR. Can I claim itemized deductions? Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. However, nonresident aliens
                           can claim itemized
                           deductions only if they have income effectively connected with their U.S. trade or business. See Itemized Deductions in chapter 5.
                           
                         I am not a U.S. citizen. What exemptions can I claim? Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U.S. citizens. However, nonresident
                           aliens generally
                           can claim only a personal exemption for themselves on their U.S. tax return. There are special rules for residents of Mexico,
                           Canada, Japan, and the
                           Republic of Korea (South Korea); for U.S. nationals; and for students and business apprentices from India. See Exemptions in chapter 5.
                           
                         What exemptions can I claim as a dual-status taxpayer? As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Subject to the general rules for
                           qualification, you can
                           claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident
                           alien. The amount you can
                           claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year
                           you are a resident
                           alien. You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period.
                           
                         I am single with a dependent child. I was a dual-status alien in 2005. Can I claim the earned income credit on my 2005 tax
                                 return? If you are a nonresident alien for any part of the year, you cannot claim the earned income credit. See chapter 6 for more
                           information on
                           dual-status aliens.
                           
                         I am a nonresident alien student. Can I claim an education credit on my Form 1040NR? If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. However, if you
                           are married and choose
                           to file a joint return with a U.S. citizen or resident spouse, you may be eligible for these credits. See Nonresident Spouse Treated as a
                                 Resident in chapter 1.
                           
                         I am a nonresident alien, temporarily working in the U.S. under a J visa. Am I subject to social security and Medicare taxes? Generally, services you perform as a nonresident alien temporarily in the United States as a nonimmigrant under subparagraph
                           (F), (J), (M), or (Q)
                           of section 101(a)(15) of the Immigration and Nationality Act are not covered under the social security program if you perform
                           the services to carry
                           out the purpose for which you were admitted to the United States. See Social Security and Medicare Taxes in chapter 8.
                           
                         I am a nonresident alien student. Social security taxes were withheld from my pay in error. How do I get a refund of these
                                 taxes? If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer
                           who withheld the
                           taxes for a refund. If you are unable to get a full refund of the amount from your employer, file a claim for refund with
                           the Internal Revenue Service
                           on Form 843, Claim for Refund and Request for Abatement. See Refund of Taxes Withheld in Error in chapter 8.
                           
                         I am an alien who will be leaving the United States. What forms do I have to file before I leave? Before leaving the United States, aliens generally must obtain a certificate of compliance. This document, also popularly
                           known as the sailing
                           permit or departure permit, is part of the income tax form you must file before leaving. You will receive a sailing or departure
                           permit after filing a
                           Form 1040-C or Form 2063. These forms are discussed in chapter 11.
                           
                         I filed a Form 1040-C when I left the United States. Do I still have to file an annual U.S. tax return? Form 1040-C is not an annual U.S. income tax return. If an income tax return is required by law, you must file that return
                           even though you already
                           filed a Form 1040-C. Chapters 5 and 7 discuss filing an annual U.S. income tax return.
                           
                         
                     This appendix contains the statements nonresident alien students must file with Form 8233, Exemption From Withholding on Compensation
                        for
                        Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, to claim a tax treaty exemption from
                        withholding of tax on
                        compensation for dependent personal services. For treaty countries not listed, attach a statement in a format similar to those
                        for other treaties. See
                        chapter 8 for more information on withholding.
                        
                      
                        
                           
                              
                                 Belgium, Iceland, Japan, Korea, Norway, Poland, and Romania 
                        Note: Residents of Japan should use the following statement only if they are continuing to apply Article 20 of the old treaty because
                              they were entitled
                              to benefits under that article as of March 30, 2004.
                              
                            
                           
                         
                           
                              
                                 I was a resident of
                                    [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am
                                    not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of studying at
                                    [insert the name of the university or other recognized educational institution at which you study].
                                 
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and
                                    [insert the name of the country under whose treaty you claim exemption] in an amount not in excess of $2,000 for any tax year.
                                    I have not previously claimed an income tax exemption under this treaty for income received as a teacher, researcher, or student
                                    before the date of my
                                    arrival in the United States.
                                 
                                 I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate
                                    the purpose
                                    of this visit.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that
                                    includes my arrival
                                    date.
                                  
                           
                         
                        
                           
                              
                                 People's Republic of China 
                           
                         
                           
                              
                                 I was a resident of the People's Republic of China on the date of my arrival in the United States. I am not a U.S. citizen.
                                    I have not been
                                    lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am present in the United States solely for the purpose of my education or training.
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and the People's Republic of China in an amount not in
                                    excess of $5,000 for any
                                    tax year.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study or training]. I am claiming this exemption
                                    only for such period of time as is reasonably necessary to complete the education or training.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Cyprus on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of studying at
                                    [insert the name of the university or other recognized educational institution at which you study].
                                 
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and Cyprus in an amount not in excess of $2,000 for any
                                    tax year. I have not
                                    previously claimed an income tax exemption under that treaty for income received as a student before the date of my arrival
                                    in the United
                                    States.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that
                                    includes my arrival date,
                                    and for such additional period of time as is necessary to complete, as a full-time student, educational requirements as a
                                    candidate for a postgraduate
                                    or professional degree from a recognized educational institution.
                                  
                           
                         
                        
                           
                              
                                 Czech Republic, Estonia, Latvia, Lithuania, Portugal, Slovak Republic, and Spain 
                           
                         
                           
                              
                                 I was a resident of
                                    [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am
                                    not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of studying or training at
                                    [insert the name of the university or other recognized educational institution at which you study]; or, I am temporarily
                                    present in the United States as a recipient of a grant, allowance, or award from
                                    [insert the name of the nonprofit organization or government institution providing the grant, allowance, or
                                          award].
                                 I will receive compensation for services performed in the United States. This compensation qualifies for exemption from withholding
                                    of
                                    federal income tax under the tax treaty between the United States and
                                    [Insert the name of the country] . in the amount not in excess of $5,000 for any tax year.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that
                                    includes my arrival
                                    date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Egypt on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of studying at
                                    [insert the name of the university or other recognized educational institution at which you study].
                                 
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and Egypt in an amount not in excess of $3,000 for any
                                    tax year. I have not
                                    previously claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student before
                                    the date of my arrival in
                                    the United States.
                                 
                                 I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate
                                    the purpose
                                    of this visit.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that
                                    includes my arrival date,
                                    and for such period of time as is necessary to complete, as a full-time student, educational requirements as a candidate for
                                    a postgraduate or
                                    professional degree from a recognized educational institution.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of France on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of studying at
                                    [insert the name of the accredited university, college, school or other educational institution].
                                 
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and France in an amount not in excess of $5,000 for any
                                    taxable year. I have not
                                    previously claimed an income tax exemption under this treaty for income received as a teacher, researcher, or student before
                                    the date of my arrival in
                                    the United States.
                                 
                                 I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate
                                    the purpose
                                    of this visit.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Germany on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States as a student or business apprentice for the purpose of full-time study or training
                                    at
                                    [insert the name of the accredited university, college, school or other educational institution]; or, I am temporarily present
                                    in the United States as a recipient of a grant, allowance, or award from
                                    [insert the name of the nonprofit organization or government institution providing the grant, allowance, or
                                          award].
                                 
                                 I will receive compensation for dependent personal services performed in the United States. This compensation qualifies for
                                    exemption from
                                    withholding of federal income tax under the tax treaty between the United States and Germany in an amount not in excess of
                                    $5,000 for any tax year,
                                    provided that such services are performed for the purpose of supplementing funds otherwise available for my maintenance, education,
                                    or
                                    training.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of four tax years beginning with the tax year that
                                    includes my arrival
                                    date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Indonesia on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States solely for the purpose of study at
                                    [insert the name of the university or other accredited educational institution at which you study]; or, I am temporarily
                                    present in the United States as a recipient of a grant, allowance or award from
                                    [insert the name of the nonprofit organization or government institution providing the grant, allowance, or award] for the
                                    primary purpose of study, research, or training.
                                 
                                 I will receive compensation for services performed in the United States. This compensation qualifies for exemption from withholding
                                    of
                                    federal income tax under the tax treaty between the United States and Indonesia in an amount not in excess of $2,000 for my
                                    tax year, provided such
                                    services are performed in connection with my studies or are necessary for my maintenance.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that
                                    includes my arrival
                                    date.
                                  
                           
                         
                        
                           
                              
                                 Israel, Philippines and Thailand 
                           
                         
                           
                              
                                 I was a resident of the
                                    [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am
                                    not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of studying at
                                    [insert the name of the university or other recognized educational institution at which you study].
                                 
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and the Philippines in an amount not in excess of $3,000
                                    for any tax year. I have
                                    not previously claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student
                                    before the date of my
                                    arrival in the United States.
                                 
                                 I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate
                                    the purpose
                                    of this visit.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that
                                    includes my arrival
                                    date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Morocco on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of studying at
                                    [insert the name of the university or other recognized educational institution at which you study].
                                 
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and Morocco in an amount not in excess of $2,000 for
                                    any tax year. I have not
                                    previously claimed an income tax exemption under that treaty for income received as a student before the date of my arrival
                                    in the United
                                    States.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years, beginning with the tax year that
                                    includes my arrival
                                    date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of the Netherlands on the date of my arrival in the United States. I am not a U.S. citizen. I have not been
                                    lawfully
                                    accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of full time study at
                                    [insert the name of the recognized university, college, or school in the United States at which you study].
                                 
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and the Netherlands in an amount not in excess of $2,000
                                    for any tax
                                    year.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. I am
                                    claiming this exemption only for such period of time as is reasonably necessary to complete my education.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I am a resident of Pakistan. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently
                                    in the United
                                    States as an immigrant.
                                 
                                 I am temporarily present in the United States solely as a student at
                                    [insert the name of the recognized university, college, or school in the United States at which you study].
                                 
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and Pakistan in an amount not in excess of $5,000 for
                                    any tax year.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of
                                    [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am
                                    not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of studying or training at
                                    [insert the name of the university or other accredited educational institution at which you study or train].
                                 
                                 I will receive compensation for services performed in the United States. This compensation qualifies for exemption from withholding
                                    of
                                    federal income tax under the tax treaty between the United States and
                                    [insert the name of the country under whose treaty you claim exemption] in an amount not in excess of $5,000 for any tax
                                    year.
                                 
                                 I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate
                                    the purpose
                                    of this visit.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years beginning with the taxable year
                                    that includes my arrival
                                    date, and for such period of time as is necessary to complete, as a full-time student, educational requirements as a candidate
                                    for a postgraduate or
                                    professional degree from a recognized educational institution.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Trinidad and Tobago on the date of my arrival in the United States. I am not a U.S. citizen. I have not
                                    been lawfully
                                    accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the primary purpose of studying at
                                    [insert the name of the university or other accredited educational institution at which you study].
                                 
                                 I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption
                                    from withholding
                                    of federal income tax under the tax treaty between the United States and Trinidad and Tobago in an amount not in excess of
                                    $2,000 for any taxable
                                    year. I have not previously claimed an income tax exemption under this treaty for income received as a teacher, researcher,
                                    or student before the date
                                    of my arrival in the United States.
                                 
                                 I will be present in the United States only for such period of time as may be reasonably or customarily required to effectuate
                                    the purpose
                                    of this visit.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Tunisia on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the purpose of full-time study, training, or research at
                                    [insert the name of the university or other accredited educational institution at which you study, train, or perform
                                          research].
                                 
                                 I will receive compensation for services performed in the United States. This compensation qualifies for exemption from withholding
                                    of
                                    federal income tax under the tax treaty between the United States and Tunisia in an amount not in excess of $4,000 for any
                                    tax year.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning study at the U.S. educational institution]. The
                                    treaty exemption is available only for compensation paid during a period of five tax years beginning with the tax year that
                                    includes my arrival
                                    date.
                                  
                           
                         
                     This appendix contains the statements nonresident alien teachers and researchers must file with Form 8233, Exemption From
                        Withholding on
                        Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, to claim a tax treaty
                        exemption from
                        withholding of tax on compensation for dependent personal services. For treaty countries not listed, attach a statement in
                        a format similar to those
                        for other treaties. See chapter 8 for more information on withholding.
                        
                      
                        
                        
                           
                         
                           
                              
                                 I was a resident of Belgium on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I have accepted an invitation by the U.S. government, or by a university or other recognized educational institution in the
                                    United States,
                                    to come to the United States for the purpose of teaching or engaging in research at
                                    [insert the name of the educational institution], which is a recognized educational institution. I will receive compensation
                                    for my teaching or research activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or during the portion of the year from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Belgium. I have
                                    not previously
                                    claimed an income tax exemption under this treaty for income received as a teacher, researcher, or student before the date
                                    of my arrival in the United
                                    States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which the
                                          exemption is claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that
                                    date.
                                  
                           
                         
                        
                           
                              
                                 People's Republic of China 
                           
                         
                           
                              
                                 I was a resident of the People's Republic of China on the date of my arrival in the United States. I am not a U.S. citizen.
                                    I have not been
                                    lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am visiting the United States for the purpose of teaching, giving lectures, or conducting research at
                                    [insert the name of the educational institution or scientific research institution at which you teach, lecture, or conduct
                                          research], which is an accredited educational institution or scientific research institution. I will receive compensation for my teaching,
                                    lecturing, or research activities.
                                 
                                 The teaching, lecturing, or research compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and the People's
                                    Republic of China. I
                                    have not previously claimed an income tax exemption under that treaty for income received as a teacher, lecturer, researcher,
                                    or student before the
                                    date of my arrival in the United States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning your teaching, lecturing, or research activities].
                                    The treaty exemption is available only for compensation received during a maximum aggregate period of three years.
                                  
                           
                         
                        
                           
                              
                                 Commonwealth of Independent States The treaty with former Union of Soviet Socialist Republics remains in effect for the following countries: Armenia, Azerbaijan,
                           Belarus, Georgia,
                           Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.
                           
                         
                           
                         
                           
                              
                                 I am a resident of
                                    [insert the name of country]. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently
                                    in the United States as an immigrant. 
                                 
                                 I have accepted an invitation by a governmental agency or institution in the United States, or by an educational or scientific
                                    research
                                    institution in the United States , to come to the United States for the purpose of teaching, engaging in research, or participating
                                    in scientific,
                                    technical, or professional conferences at
                                    [insert the name of governmental agency or institution, educational or scientific institution, or organization sponsoring
                                          professional conference], which is a governmental agency or institution, an educational or scientific institution, or an organization sponsoring
                                    a professional conference. I will receive compensation for my teaching, research, or conference activities.
                                 
                                 The teaching, research or conference compensation received the entire tax year (or for the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and the former Union
                                    of Soviet Socialist
                                    Republics. I have not previously claimed an income tax exemption under that treaty for income received as a teacher, researcher,
                                    conference
                                    participant, or student before the date of my arrival in the United States.
                                 
                                 Any research I perform will not be undertaken primarily for the benefit of a private person or commercial enterprise of the
                                    United States or
                                    a foreign trade organization of
                                    [insert the name of country], unless the research is conducted on the basis of intergovernmental agreements on
                                    cooperations.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed], The treaty exemption is available only for compensation received during a period of two years beginning on that date.
                                  
                           
                         
                        
                           
                              
                                 Czech Republic and Slovak Republic 
                           
                         
                           
                              
                                  I was a resident of the
                                    [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am
                                    not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am visiting the United States for the primary purpose of teaching or conducting research at
                                    [insert the name of the educational or scientific institution], which is an accredited educational or research institution. I
                                    will receive compensation for my teaching or research activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and the
                                    [insert the name of the country under whose treaty you claim exemption]. I have not previously claimed an income tax exemption
                                    under that treaty for income received as a teacher, researcher, or student before the date of my arrival in the United States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching, research, or conference services
                                          for which
                                          exemption is claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that
                                    date.
                                  
                           
                         
                        
                           
                              
                                 Egypt, Hungary, Korea,  Philippines, Poland, and Romania 
                           
                         
                           
                              
                                 I was a resident of
                                    [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am
                                    not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I have accepted an invitation by the U.S. government (or by a political subdivision or local authority thereof), or by a university
                                    or other
                                    recognized educational institution in the United States for a period not expected to exceed two years for the purpose of teaching
                                    or engaging in
                                    research at
                                    [insert the name of the educational institution], which is a recognized educational institution. I will receive compensation
                                    for my teaching or research activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or for the portion of the year from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and
                                    [insert the name of the country under whose treaty you claim exemption]. I have not previously claimed an income tax exemption
                                    under this treaty for income received as a teacher, researcher, or student before the date of my arrival in the United States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of France on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I have accepted an invitation by the U.S. government, or by a university or other recognized educational or research institution
                                    in the
                                    United States for the primary purpose of teaching or engaging in research at
                                    [insert the name of the educational or research institution]. I will receive compensation for my teaching or research
                                    activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or for the portion of the year from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and France. I have
                                    not previously
                                    claimed an income tax exemption under this treaty for income received as a teacher, researcher, or student before the date
                                    of my arrival in the United
                                    States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I am a resident of Germany. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently
                                    in the United
                                    States as an immigrant.
                                 
                                 I am a professor or teacher visiting the United States for the purpose of advanced study, teaching, or research at
                                    [insert the name of the accredited university, college, school, or other educational institution, or a public research institution
                                          or other institution engaged in research for the public benefit]. I will receive compensation for my teaching, research, or study
                                    activities.
                                 
                                 The compensation received during the entire tax year (or during the period from
                                    to
                                    ) for these activities qualifies for exemption from withholding of federal tax under the tax treaty between the United States
                                    and
                                    Germany. I have not previously claimed an income tax exemption under that treaty for income received as a student, apprentice,
                                    or trainee during the
                                    immediately preceding period. (If, however, following the period in which the alien claimed benefits as a student, apprentice,
                                    or trainee, that person
                                    returned to Germany and resumed residence and physical presence before returning to the United States as a teacher or researcher,
                                    that person may
                                    claim the benefits of this treaty.)
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival into the United States before beginning the services for which the exemption is
                                          claimed]. The treaty exemption is available only for compensation paid during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I am a resident of Greece. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently
                                    in the United
                                    States as an immigrant.
                                 
                                 I am a professor or teacher visiting the United States for the purpose of teaching at
                                    [insert the name of the other educational institution at which you teach], which is an educational institution. I will receive
                                    compensation for my teaching activities.
                                 
                                 The teaching compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Greece. I have
                                    not previously
                                    claimed an income tax exemption under that treaty for income received as a teacher or student before the date of my arrival
                                    in the United
                                    States.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching services for which exemption is
                                          claimed]. The treaty exemption is available only for compensation received during a period of three years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of
                                    [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am
                                    not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I have accepted an invitation by the U.S. government, or by a university or other recognized educational institution in the
                                    United States
                                    for a period not expected to exceed two years for the purpose of teaching or engaging in research at
                                    [insert the name of the educational institution], which is a recognized educational institution. I will receive compensation
                                    for my teaching or research activities.
                                 
                                 The teaching or research compensation qualifies for exemption from withholding of federal tax under the tax treaty between
                                    the United States
                                    and
                                    [insert the name of the country under whose treaty you claim exemption]. I have not previously claimed an income tax exemption
                                    under this treaty for income received as a teacher, researcher, or student before the date of my arrival in the United States.
                                 
                                 Any research I perform will not be undertaken primarily for the private benefit of a specific person or persons.
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of India on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am visiting the United States for the purpose of teaching or conducting research at
                                    [insert the name of the university, college, or other recognized educational institution]. I will receive compensation for my
                                    teaching or study activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or during the period from
                                    to
                                    ) for these activities qualifies for exemption from withholding of federal tax under the tax treaty between the United States
                                    and
                                    India.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival into the United States before beginning the services for which the exemption is
                                          claimed]. The treaty exemption is available only for compensation paid during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Indonesia on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I have accepted an invitation by
                                    [insert the name of the university, college, school, or other similar educational institution] to come to the United States
                                    solely for the purpose of teaching or engaging in research at that educational institution. I will receive compensation for
                                    my teaching or research
                                    activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Indonesia. I
                                    have not
                                    previously claimed an income tax exemption under that treaty for income received as a teacher or researcher before the date
                                    specified in the next
                                    paragraph.
                                 
                                 I arrived in the United States on
                                    [insert the date of your arrival into the United States before beginning the teaching or research services for which the exemption
                                          is claimed]. The treaty exemption is available only for compensation paid during a period of two years beginning on that date.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Israel on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I have accepted an invitation by the U.S. government (or by a political subdivision or local authority thereof), or by a university
                                    or other
                                    recognized educational institution in the United States, to come to the United States for a period not expected to exceed
                                    two years for the purpose of
                                    teaching or engaging in research at
                                    [insert the name of the educational institution], which is a recognized educational institution. I will receive compensation
                                    for my teaching or research activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or for the portion of the year from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Israel. I have
                                    not previously
                                    claimed an income tax exemption under this treaty for income received as a teacher, researcher, or student before the date
                                    of my arrival in the United
                                    States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Italy on the date of my arrival in the United States. I am not a U.S. citizen. I have not been accorded
                                    the privilege of
                                    residing permanently in the United States as an immigrant.
                                 
                                 I am a professor or teacher visiting the United States for the purpose of teaching or performing research at
                                    [insert the name of the educational institution or medical facility at which you teach or perform research], which is an
                                    educational institution or a medical facility primarily funded from governmental sources. I will receive compensation for
                                    my teaching or research
                                    activities.
                                 
                                 The compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Italy. I have
                                    not previously claimed
                                    an income tax exemption under that treaty for income received as a teacher, researcher, or student before the date of my arrival
                                    in the United
                                    States.
                                 
                                 Any research I perform will be undertaken in the general interest and not primarily for the private benefit of a specific
                                    person or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Jamaica on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am visiting the United States for the purpose of teaching or conducting research for a period not expected to exceed two
                                    years at
                                    [insert the name of the educational institution at which you teach or conduct research], which is a recognized educational
                                    institution. I will receive compensation for my teaching or research activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Jamaica. I have
                                    not previously
                                    claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student before the date
                                    of my arrival in the United
                                    States.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed]. The treaty exemption is available only for compensation paid during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I am a resident of Luxembourg. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently
                                    in the
                                    United States as an immigrant.
                                 
                                 I have accepted an invitation by
                                    [insert the name of the educational institution at which you teach or perform research], which is a recognized educational
                                    institution, to come to the United States for the purpose of teaching or engaging in research at that institution. I will
                                    receive compensation for my
                                    teaching or research activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Luxembourg. I
                                    have not previously
                                    claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student before the date
                                    of my arrival in the United
                                    States.
                                 
                                 Any research I perform will not be carried on for the benefit of any person using or disseminating the results for purposes
                                    of
                                    profit.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival into the United States before beginning the teaching services for which exemption is
                                          claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I am a resident of the Netherlands. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently
                                    in the
                                    United States as an immigrant.
                                 
                                 I am visiting the United States for the purpose of teaching or engaging in research at
                                    [insert the name of the educational institution at which you teach or perform research] for a period not exceeding two years.
                                    I will receive compensation for my teaching or research activities.
                                 
                                 The compensation received during the entire tax year (or during the period from
                                    to
                                    ) for these activities qualifies for exemption from withholding of federal tax under the tax treaty between the United States
                                    and Netherlands. I
                                    have not previously claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student
                                    before the date of my
                                    arrival in the United States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the benefit of a specific person or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival into the United States before beginning the teaching or research services for which
                                          exemption
                                          is claimed]. The treaty exemption is available for compensation received during a period of two years beginning on that date only if
                                    my visit
                                    does not exceed 2 years.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I am a resident of Pakistan. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently
                                    in the United
                                    States as an immigrant.
                                 
                                 I am a professor or teacher visiting the United States for the purpose of teaching at
                                    [insert the name of the educational institution at which you teach], which is a recognized educational institution. I will
                                    receive compensation for my teaching activities.
                                 
                                 The teaching compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Pakistan. I have
                                    not previously
                                    claimed an income tax exemption under this treaty for income received as a teacher or student before the date of my arrival
                                    in the United
                                    States.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival into the United States before beginning the teaching services for which exemption is
                                          claimed]. The treaty exemption is available only for compensation paid during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Portugal on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I have accepted an invitation by
                                    [insert the name of the university, college, school, or other similar educational institution] to come to the United States
                                    solely for the purpose of teaching or engaging in research at that educational institution. I will receive compensation for
                                    my teaching or research
                                    activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Portugal. I have
                                    not
                                    previously claimed an income tax exemption under that treaty for income received as a teacher or researcher before the date
                                    specified in paragraph
                                    5.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your arrival into the United States before beginning the teaching or research services for which the exemption
                                          is claimed]. The treaty exemption is available only for compensation paid during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of
                                    [insert the name of the country under whose treaty you claim exemption] on the date of my arrival in the United States. I am
                                    not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am temporarily present in the United States for the purpose of teaching or carrying on research at
                                    [insert the name of the educational or research institution], which is a recognized educational or research institution. I
                                    will receive compensation for my teaching or research activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and
                                    [insert the name of the country under whose treaty you claim exemption]. I have not previously claimed an income tax exemption
                                    under this treaty for income received as a teacher, researcher, or student before the date of my arrival in the United States.
                                 
                                 Any research I perform will be undertaken in the general interest and not primarily for the private benefit of a specific
                                    person or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date. In
                                    no event have
                                    I claimed an exemption under this treaty for income received as a teacher or researcher for more than five years.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Thailand on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully
                                    accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am visiting the United States for the purpose of teaching or engaging in research at
                                    [insert the name of the educational or research institution at which you teach or perform research] for a period not exceeding
                                    two years. I will receive compensation for my teaching or research activities.
                                 
                                 The compensation received during the entire tax year (or during the period from
                                    to
                                    ) for these activities qualifies for exemption from withholding of federal tax under the tax treaty between the United States
                                    and Thailand. I
                                    have not previously claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student
                                    before the date of my
                                    arrival in the United States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the benefit of a specific person or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival into the United States before beginning the teaching or research services for which
                                          exemption
                                          is claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of Trinidad and Tobago on the date of my arrival in the United States. I am not a U.S. citizen. I have not
                                    been lawfully
                                    accorded the privilege of residing permanently in the United States as an immigrant.
                                 
                                 I have accepted an invitation by the U.S. government, or by a university or other educational institution in the United States,
                                    to come to
                                    the United States for the purpose of teaching or engaging in research at
                                    [insert the name of the educational institution], which is an educational institution approved by an appropriate governmental
                                    education authority. No agreement exists between the government of the United States and the government of Trinidad and Tobago
                                    for the provision of my
                                    services. I will receive compensation for my teaching or research services.
                                 
                                 The teaching or research compensation received during the entire tax year (or for the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and Trinidad and
                                    Tobago. I have not
                                    previously claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student before
                                    the date of my arrival in
                                    the United States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the private benefit of a specific person
                                    or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date.
                                  
                           
                         
                        
                        
                           
                         
                           
                              
                                 I was a resident of the United Kingdom on the date of my arrival in the United States. I am not a U.S. citizen. I have not
                                    been accorded the
                                    privilege of residing permanently in the United States as an immigrant.
                                 
                                 I am a professor or teacher visiting the United States for a period of not more than two years for the purpose of teaching
                                    or engaging in
                                    research at
                                    [insert the name of the educational institution], which is a recognized educational institution. I will receive compensation
                                    for my teaching or research activities.
                                 
                                 The teaching or research compensation received during the entire tax year (or during the period from
                                    to
                                    ) qualifies for exemption from withholding of federal tax under the tax treaty between the United States and the United Kingdom.
                                    I have not
                                    previously claimed an income tax exemption under that treaty for income received as a teacher, researcher, or student before
                                    the date of my arrival in
                                    the United States.
                                 
                                 Any research I perform will be undertaken in the public interest and not primarily for the benefit of any private person or
                                    persons.
                                 
                                 I arrived in the United States on
                                    [insert the date of your last arrival in the United States before beginning the teaching or research services for which exemption
                                          is
                                          claimed]. The treaty exemption is available only for compensation received during a period of two years beginning on that date. The
                                    entire
                                    treaty exemption is lost retroactively if my stay in the United States exceeds two years.
                                  
                           
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