Payroll Services (PAY)
APPENDIX 35k
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
No Limit
21(1)
China, People's Republic of
No Limit
No Limit
20(b)
Cyprus
5
No Limit
21(1)
Czech Republic
5
No Limit
21(1)
Egypt
5
No Limit
23(1)
Estonia
5
No Limit
20(1)
France
5
No Limit
21(1)
Germany
No Limit
No Limit
20(3)
Iceland
5
No Limit
22(1)
Indonesia
5
No Limit
19(1)
Israel
5
No Limit
24(1)
Japan
5
No Limit
20(1)
Kazakhstan
5
No Limit
19(1)
Korea, South
5
No Limit
21(1)
Latvia
5
No Limit
20(1)
Lithuania
5
No Limit
20(1)
Luxembourg
No Limit
No Limit
21(1)
Morocco
5
No Limit
18(1)
Netherlands
3
No Limit
22(2)
Norway
5
No Limit
16(1)
Philippines
5
No Limit
22(1)
Poland
5
No Limit
18(1)
Portugal
5
No Limit
23(1)
Romania
5
No Limit
20(1)
Russia
5
No Limit
18(1)
Slovak Republic
5
No Limit
21(1)
Slovenia
5
No Limit
20(1)
Spain
5
No Limit
22(1)
Thailand
5
No Limit
22(1)
Trinidad & Tobago
5
No Limit
19(1)
Tunisia
5
No Limit
20
Ukraine
5
No Limit
20(1)
U.S.S.R., former (see Note, below)
5
$10,000
VI(1)(d)
Venezuela
5
No Limit
21(1)
Note: The tax treaty with the former U.S.S.R. covers Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Also, the $10,000 annual limitation applies only to the taxable portion of the scholarship/fellowship grant.
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