Can a nonresident alien claim U.S. treaty benefits on an Idaho return?
Yes. Nonresident aliens can claim tax treaty benefits on their Idaho tax return. Idaho honors all tax treaties recognized by the United States. Gross income amounts exempt by treaty are not included in the gross income filing requirement for Idaho. Example: Jose Garcia, a nonresident alien from Venezuela, earned $6,000 in wages while working in Idaho for a year. Since his wages exceed the $2,500 filing requirement, Mr. Garcia would normally have to file an Idaho return. However, the tax treaty with Venezuela exempts $5,000 of the wages, so only the remaining $1,000 is included in the gross income filing requirement. Mr. Garcia is not required to file an Idaho return. For more information, see IRS Publication 901, U.S. Tax Treaties.
