Dependent and Independent Personal Services

Sometimes students and scholars try to make use of the treaty benefits for dependent and independent personal service income (Income Codes 17 and 18).

Many treaties do not permit students and scholars to earn those types of income; they are only allowed to engage in employment that is related to the reason they were admitted to the country.

Click here to view the income codes for aliens. Taxpayers claiming Code 17 and 18 treaty benefits remain Out of Scope for the VITA/TCE Foreign Student and Scholar program.