TAX TREATY STATEMENTS FOR STUDENTS Cyprus

Human Resources Department

Research Corporation

of the University of Hawai‘i

TAX TREATY STATEMENTS FOR STUDENTS

Cyprus

1. I was a resident of Cyprus 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].

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 Cyprus in an amount not in excess of $2,000 ($10,000

if you are a participant in a government sponsored program of study not exceeding one year)

for any tax year. I have not previously claimed an income tax exemption under that treaty for

income received as a student before the date of my arrival in the United States.

4. I arrived in the United States on ________________________________ [insert the

date of your last arrival in the United States before beginning study at the U.S. educational

institution]. The $2,000 treaty exemption is available only for compensation paid during a

period of five tax years beginning with the tax year that includes my arrival date, and for such

additional period of time as is necessary to complete, as a full-time student, educational

requirements as a candidate for a postgraduate or professional degree from a recognized

educational institution.

______________________________________ _____________________

Name (please print) Date

____________________________________________

Signature