Payroll Services (PAY)
APPENDIX 35i
Effective Date: 01/01/2003
Last Modified Date: 02/02/2004
|
Country of Residence |
Maximum Presence In U.S. (Years) |
Maximum Amount Exempt (Per Year) |
Tax Treaty Article |
|
Belgium |
5 |
$2,000 |
21 (1) |
|
China, People's Republic of |
Reasonable period to finish studies |
$5,000 |
20(c) |
|
Cyprus |
5 |
$2,000 |
21 (1) |
|
Czech Republic |
5 |
$5,000 |
21 (1) |
|
Egypt |
5 |
$3,000 |
23 (1) |
|
Estonia |
5 |
$5,000 |
20 (1) |
|
France |
5 |
$5,000 |
21 (1) |
|
Germany |
4 |
$5,000 |
20 (4) |
|
Iceland |
5 |
$2,000 |
22 (1) |
|
Indonesia |
5 |
$2,000 |
19 (1) |
|
Israel |
5 |
$3,000 |
24 (1) |
|
Japan |
5 |
$2,000 |
20 (1) |
|
Korea, South |
5 |
$2,000 |
21 (1) |
|
Latvia |
5 |
$5,000 |
20 (1) |
|
Lithuania |
5 |
$5,000 |
20 (1) |
|
Morocco |
5 |
$2,000 |
18 |
|
Netherlands |
Reasonable period to finish studies |
$2,000 |
22 (1) |
|
Norway |
5 |
$2,000 |
16 (1) |
|
Pakistan |
No Limit |
$5,000 |
XIII (1) |
|
Philippines |
5 |
$3,000 |
22 (1) |
|
Poland |
5 |
$2,000 |
18 (1) |
|
Portugal |
5 |
$5,000 |
23 (1) |
|
Romania |
5 |
$2,000 |
20 (1) |
|
Slovak Republic |
5 |
$5,000 |
21 (1) |
|
Slovenia |
5 |
$5,000 |
20 (1) |
|
Spain |
5 |
$5,000 |
22 (1) |
|
Thailand |
5 |
$3,000 |
22 (1) |
|
Trinidad & Tobago |
5 |
$2,000 |
19 (1) |
|
Tunisia |
5 |
$4,000 |
20(b) |
|
Venezuela |
5 |
$5,000 |
21 (1) |
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