Foreign visitors may be eligible to claim a tax treaty based on their country of tax residency. Look below to review a list of countries tax treaties that include articles appliable to payments issued by Corporate Payroll Services. Open each country to review specific guidance, including exemption limitations and to download the appropriate forms. Once the forms have been completed, please forward them to Corporate Payroll Services for review. As the document(s) are reviewed, you will be notified by email of any issues that may arise.
Please note: If your country of tax residency is not listed below, a tax treaty with articles applicable to payments issued by Corporate Payroll Services is not currently available.
Country Code: BS
Comments: N/A
Students:
- Article Number: 21
- Compensation Limit: $8,000
- Non-Compensation Limit: ??????
- Time Limit: no limit
Compensatory Forms:
Non-Compensatory Form:
- None
Teachers/Researchers:
- Article Number: 21
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: BL
Comments: N/A
Students:
- Article Number: VI
- Compensation Limit: no exemption
- Non-Compensation Limit: no limit
- Time Limit: 5 years
Compensatory Forms:
- None
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: VI
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: BE
Comments: N/A
Students:
- Article Number: 21
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: CH
Comments: N/A
Students:
- Article Number: 20C
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: no limit
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 19
- Compensation Limit: no limit
- Time Limit: 3 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: CY
Comments: no article applies
Students:
- Article Number: 21
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Country Code: EZ
Comments: N/A
Students:
- Article Number: 21
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: EG
Comments: N/A
Students:
- Article Number: 23
- Compensation Limit: $3000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 22
- Compensation Limit: N/A
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: EN
Comments: no article applies
Students:
- Article Number: 20
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Country Code: FR
Comments: N/A
Students:
- Article Number:21
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: no limit
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: GM
Comments: N/A
Students:
- Article Number: 20
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 4 calendar years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: GR
Comments: N/A
Students:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: HU
Comments: N/A
Students:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Teachers/Researchers:
- Article Number: 17
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: IC
Comments: N/A
Students:
- Article Number: 22
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 21
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: IN
Comments: N/A
Students:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Teachers/Researchers:
- Article Number: 22
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: ID
Comments: N/A
Students:
- Article Number: 19
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: IS
Comments: N/A
Students:
- Article Number: 24
- Compensation Limit: $3000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 23
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: IT
Comments: N/A
Students:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: JM
Comments: N/A
Students:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Teachers/Researchers:
- Article Number: 22
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: JA
Comments: N/A
Students:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: KZ
Comments: no exemption
Students:
- Article Number: 19
- Compensation Limit: no exemption
- Non-Compensation Limit: no limit
- Time Limit: 5 years
Compensatory Forms:
- None
Non-Compensatory Form:
Teachers/Researchers:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Country Code: LG
Comments: no article applies
Students:
- Article Number: 20
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 5 years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Country Code: LH
Comments: no article applies
Students:
- Article Number: 21
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 5 years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Country Code: LU
Comments: no article applies
Students:
- Article Number: 21
- Compensation Limit: no exemption
- Non-Compensation Limit: no limit
- Time Limit: 2 years
Compensatory Forms:
- None
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 21
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: MO
Comments: no article applies
Students:
- Article Number: 18
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Country Code: NL
Comments: N/A
Students:
- Article Number: 22
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 3 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 21
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: NO
Comments: N/A
Students:
- Article Number: 16
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 15
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: PK
Comments: N/A
Students:
- Article Number: XIII
- Compensation Limit: $5000
- Non-Compensation Limit: no exemption
- Time Limit: no limit
Compensatory Forms:
Non-Compensatory Form:
- None
Teachers/Researchers:
- Article Number: XII
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: RP
Comments: N/A
Students:
- Article Number: 22
- Compensation Limit: $3000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 21
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: PL
Comments: N/A
Students:
- Article Number: 18
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 17
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: PO
Comments: N/A
Students:
- Article Number: 23
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 5 years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 22
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: RO
Comments: N/A
Students:
- Article Number: 20
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 19
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: LO
Comments: N/A
Students:
- Article Number: 21
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 5 years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 21
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: SI
Comments: N/A
Students:
- Article Number: 20
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: KS
Comments: N/A
Students:
- Article Number: 21
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: SP
Comments: no article applies
Students:
- Article Number: 22
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 5 years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Country Code: TH
Comments: N/A
Students:
- Article Number: 22
- Compensation Limit: $3000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 23
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: TD
Comments: N/A
Students:
- Article Number: 19
- Compensation Limit: $2000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 18
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: TS
Comments: no article applies
Students:
- Article Number: 20
- Compensation Limit: $4000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Country Code: UP
Comments: no exemption
Students:
- Article Number: 20
- Compensation Limit: no exemption
- Non-Compensation Limit: no limit
- Time Limit: 5 years
Compensatory Forms:
- None
Non-Compensatory Form:
Teachers/Researchers:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Country Code: UK
Comments: N/A
Students:
- A tax treaty exemption is not available for individuals receiving payments of this nature.
Teachers/Researchers:
- Article Number: 20
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9
Country Code: VE
Comments: N/A
Students:
- Article Number: 21
- Compensation Limit: $5000
- Non-Compensation Limit: no limit
- Time Limit: 5 taxable years
Compensatory Forms:
Non-Compensatory Form:
Teachers/Researchers:
- Article Number: 21
- Compensation Limit: no limit
- Time Limit: 2 years
Non H-1B Visa Holder Forms:
H-1B Visa Holder Form: Form W9