Countries with Tax Treaties that Apply to Students
Below you will find a list of countries that have current tax treaties with the United States pertaining to students. Clicking a country on this list will bring you to a letter describing your eligibility for the tax treaty. This letter must be submitted along with your Form 8233 and supporting documents in order to take advantage of the tax treaty. Refer to Instructions for Completing Form 8233 and IRS Publication 901 U.S. Tax Treaties for further information.
Please note that not all countries have current tax treaties with the United States , and that not all treaties will apply to students.
Countries with tax treaties that apply to students:
Belgium
China
Commonwealth of Independent States
Cyprus
Czech Republic
Egypt
Estonia
France
Germany
Iceland
Indonesia
Israel
Japan
Korea, Republic of
Latvia
Lithuania
Morocco
Netherlands
Norway
Pakistan
Philippines
Poland
Portugal
Romania
Slovak Republic
Spain
Thailand
Trinidad and Tobago
Tunisia
Venezuela
Countries with tax treaties that do not require an 8233 form:
Barbados
Canada
Hungary
India
Jamaica
Mexico
