Tax treaties: how they can lower your tax

A treaty may exempt part of your pay. The article, the amount and the time limit depend on your country and your program.

The IRS publishes the rules in Publication 901, Table 2. Some countries exempt a set amount for students, trainees, teachers or researchers. Others have no article for your situation.

• A treaty claim is your election. We explain what is claimed before you sign.

• The IRS may reject or adjust a claim. For Summer Work Travel returns the IRS does not accept the students and trainees article for the program, and Carolinas Wise does not appeal those adjustments.

• Thailand has its own page with the rules we apply.