U.S. Tax Treaty Basics for
International Students U.S.-Sourced Scholarship and Fellowship Grants

The following information is applicable only for scholarship and fellowship grants from non-profit educational, religious, scientific, charitable or literary organizations. Teaching assistantship stipends, research assistantship stipends, and graduate assistantship stipends are wages, not scholarships. Therefore, this table does not apply to them.

This chart provides very basic information. It is important to review the text of the tax treaty as summarized in IRS publication 901, US Tax Treaties, or by reviewing the special IRS Tax Treaty Website: http://www.irs.gov/businesses/international/article/0,,id=96739,00.html or the website of Windstar Technologies .

COUNTRY	AMOUNT OF SCHOLARSHIP/FELLOWSHIP EXEMPT FROM TAX	TYPE OF INCOME	TREATY ARTICLE #
BANGLADESH	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	21(2)
BELGIUM	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	21(1)
CHINA	Entire grant, allowance or award	Scholarship or Fellowship Grant	20(b)
COMMONWEALTH OF INDEPENDENT STATES	Entire grant, allowance or award for less than $10,000 and for 5 years *this treaty in effect for Armenia, Azerbaijan, Belarus, Georgia, Kyrgystan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan	Scholarship or Fellowship Grant	VI(1)
CYPRUS	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	21(1)
CZECH REPUBLIC	Entire grant, allowance or award	Scholarship or Fellowship Grant	21(1)
EGYPT	Entire grant, allowance or award for 5 years & for add. time needed to complete, as a ft student, ed. req. for a post-grad or prof. degree	Scholarship or Fellowship Grant	23(1)
ESTONIA	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	20(1)
FRANCE	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	21(1)
GERMANY	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	20(3)
ICELAND	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	22(1)
INDONESIA	Entire grant, allowance or award for up to 5 years	Scholarship or Fellowship Grant	19(1)
ISRAEL	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	24(1)
KAZAKHSTAN	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	19
REP. OF KOREA	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	21(1)
LATVIA	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	20(1)
LITHUANIA	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	20(1)
LUXEMBOURG	Remittances or Allowances	Scholarship or Fellowship Grant	XIV(1)
MOROCCO	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	18
NETHERLANDS	Entire grant, allowance or award for 3 years	Scholarship or Fellowship Grant	22(2)
NORWAY	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	16(1)
PHILIPPINES	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	22(1)
POLAND	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	18(1)
PORTUGAL	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	23(1)
ROMANIA	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	20(1)
RUSSIA	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	18
SLOVAK REPUBLIC	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	21(1)
SPAIN	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	22(1)
THAILAND	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	22(1)
TRINIDAD & TOBAGO	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	19(1)
TUNISIA	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	20
UKRAINE	Entire grant, allowance or award for 5 years	Scholarship or Fellowship Grant	20
VENEZUELA	Entire grant, allowance or award for 5 years or additional period of time for post-graduate or professional degree	Scholarship or Fellowship Grant	21(1)