Which countries are covered
The US–USSR income tax treaty of 1973 still applies to Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan, as listed in the IRS tax treaty tables. Ukraine, Kazakhstan and Russia have their own treaties, which work differently.
The 183-day rule
Article VI(2) of the treaty says that pay for personal services in the US is exempt from US federal income tax if you were in the US 183 days or less in the tax year. The IRS treaty table lists it with no dollar limit and with any employer as the payer, US companies included.
This fits most Work and Travel seasons, many H-2B seasons and short internships. If you stay longer than 183 days in a calendar year, the exemption doesn't apply for that year.
Example
A student from Moldova works in New Jersey from June to mid-September: 110 days, $9,800 of wages, $1,120 of federal tax withheld. Under the treaty, all $9,800 is exempt, so all $1,120 comes back. Add $749.70 of FICA, which J-1 nonresidents don't owe, and $340 of New Jersey tax. The total is about $2,210. A student from a country without this treaty, with the same numbers, would get about $1,264.
What about state tax?
US tax treaties bind the federal government. Most states follow federal income, so the exemption carries over. Some states don't honor treaties at all, including California, Maryland, New Jersey and Pennsylvania. There, you calculate state tax as if the treaty didn't exist. Our estimator handles this automatically.
How to claim it
- File Form 1040-NR and report the wages as treaty-exempt, quoting Article VI(2).
- Attach Form 8843 if you were on a J-1 or F-1 visa.
- To stop withholding during the job, you can give your employer Form 8233. Many seasonal employers don't process it, so most people claim on the return.
Our tax experts confirm you meet the treaty conditions before filing.
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Frequently asked questions
Does the treaty cover Ukraine or Kazakhstan?
No. Ukraine and Kazakhstan have their own treaties with the US, and those don't include this 183-day exemption for wages paid by US employers.
Does it apply to H-2B workers?
Yes, if they were in the US 183 days or less in the tax year. Longer seasons usually lose the exemption and may also make the worker a tax resident.
Is FICA also exempt under this treaty?
The treaty covers income tax. FICA has its own rule: J-1 and F-1 nonresidents are exempt from FICA under US law. H-2B workers generally pay it.
This guide is general information based on IRS publications and form instructions as of November 2026. It isn't tax advice for your situation. Rules change, so our tax experts check every return before filing.