RCUH Policies and Procedures
Research Corporation
of the University of Hawai‘i
Human Resources Department
TAX TREATY STATEMENTS FOR STUDENTS Bulgaria
1. I was a resident of Bulgaria on the date of my arrival in the United States. I am not a U.S. citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant.
2. I am temporarily present in the United States for the primary purpose of studying at _______________________________________________________ [insert the name of the university or other recognized educational institution at which you study] or securing training to practice a profession or professional specialty.
3. I will receive compensation for personal services performed in the United States. This compensation qualifies for exemption from withholding of federal income tax under the tax treaty between the United States and Bulgaria in an amount not in excess of $9,000 for any tax year.
4. I arrived in the United States on _________________ [insert the date of your last arrival in the United States before beginning study or training] . The treaty exemption for training is available only for compensation paid during a period of two years.
______________________________________ _____________________ Name (please print) Date
____________________________________________ Signature