Student exemptions from withholding of income tax for personal services exist for several countries but are limited to specific dollar amounts per calendar year.
Most treaties specify a limited number of years that an individual is eligible for the exemption.
Nonresident alien students, teachers, and researchers claiming exemption are required to provide an additional tax treaty statement. For more information on the tax treaty statement see, the Tax Treaty Statement document. However, it is not a complete guide to all provisions of every income tax treaty. The forms which must be filed to claim tax treaty exemption for students, teachers and researchers are summarized below. The Form 8233 must be filed by all nonresident aliens who claim a withholding exemption on compensation based on a tax treaty between the U.S. and the individual's home country.