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F-1 / J-1 Student Tax Treaty Matrix
Find your country's IRS tax treaty benefits — wage exclusions, scholarship exemptions, and the correct forms to submit to your employer.
Universal Rules for ALL F-1/J-1 Students: You must file Form 8843 every year regardless of income or treaty status. New Form 8233 must be re-submitted to your employer every January to renew your treaty claim.
Select Your Country
🇮🇳
India
Standard Deduction
🇨🇳
China
Wage Exclusion
🇵🇰
Pakistan
Wage Exclusion
🇬🇧
UK
Scholarship Exempt
🇩🇪
Germany
Scholarship Exempt
🇫🇷
France
Scholarship Exempt
🇰🇷
South Korea
Scholarship Exempt
🇯🇵
Japan
Scholarship Exempt
🇹🇭
Thailand
Scholarship Exempt
🇮🇩
Indonesia
Scholarship Exempt
🇲🇽
Mexico
Scholarship Exempt
🇨🇦
Canada
No Treaty Benefit
🇦🇺
Australia
No Treaty Benefit
🇵🇭
Philippines
No Treaty Benefit
🇧🇩
Bangladesh
No Treaty Benefit
Quick Reference: All Countries
| Country | Treaty Article | Wage Exclusion | Scholarship Exempt | Key Form |
|---|---|---|---|---|
| 🇮🇳 India | Article 21(2) | None | ✅ Yes | 1040-NR at tax filing |
| 🇨🇳 China | Article 20(c) | $5,000 | ✅ Yes | Form 8233 (to employer each January) |
| 🇵🇰 Pakistan | Article XIII | $5,000 | ✅ Yes | Form 8233 (to employer) |
| 🇬🇧 UK | Article 20 | None | ✅ Yes | Form W-8BEN (for scholarships) |
| 🇩🇪 Germany | Article 20 | None | ✅ Yes | Form W-8BEN (for scholarships) |
| 🇫🇷 France | Article 21 | None | ✅ Yes | Form W-8BEN (for scholarships) |
| 🇰🇷 South Korea | Article 21 | None | ✅ Yes | Form W-8BEN (for scholarships) |
| 🇯🇵 Japan | Article 20 | None | ✅ Yes | Form W-8BEN (for scholarships) |
| 🇹🇭 Thailand | Article 22 | None | ✅ Yes | Form W-8BEN (for scholarships) |
| 🇮🇩 Indonesia | Article 19 | None | ✅ Yes | Form W-8BEN (for scholarships) |
| 🇲🇽 Mexico | Article 22 | None | ✅ Yes | Form W-8BEN (for scholarships) |
| 🇨🇦 Canada | N/A | None | ❌ No | None |
| 🇦🇺 Australia | N/A | None | ❌ No | None |
| 🇵🇭 Philippines | N/A | None | ❌ No | None |
| 🇧🇩 Bangladesh | N/A | None | ❌ No | None |