| Country | Treaty Citation | Maximum time in US in order to qualify | | Country | Treaty Citation | Maximum time in US in order to qualify |
| Bangladesh | 21(2) | No limit | | Morocco | 18 | 5 years |
| China | 20(b) | No limit | | Netherlands | 22(2) | 3 years |
| C.I.S. | VI(1) | 5 years | | Norway | 16(1) | 5 years |
| Cyprus | 21(1) | 5 years | | Philippines | 22(1) | 5 years |
| Czech Republic | 21(1) | 5 years | | Poland | 18(1) | 5 years |
| Egypt | 23(1) | 5 years | | Portugal | 23(1) | 5 years |
| Estonia | 20(1) | 5 years | | Romania | 20(1) | 5 years |
| France | 21(1) | 5 years | | Russia | 18 | 5 years |
| Germany | 20(3) | No limit | | Slovak Republic | 21(1) | 5 years |
| Iceland | 19(1) | 5 years | | Slovenia | 20(1) | 5 years |
| Indonesia | 19(1) | 5 years | | Spain | 22(1) | 5 years |
| Israel | 24(1) | 5 years | | Thailand | 22(1) | 5 years |
| Kazakhstan | 19 | 5 years | | Trinidad & Tobago | 19(1) | 5 years |
| Repub of Korea | 21(1) | 5 years | | Tunisia | 20 | 5 years |
| Latvia | 20(1) | 5 years | | Ukraine | 20 | 5 years |
| Lithuania | 20(1) | 5 years | | Venezuela | 21(1) | 5 years |
Note: In order to qualify for exemption, some treaties limit the time the student can be present in the US. Please check IRS Publication 901 for details or contact TSS for more information.