Hi

I'm an Indian student in the US on an F-1 visa and I need some help filling form W-8BEN as I'm going to be on CPT over the summer and I believe I should be exempt from taxes for the summer.
Line 10 asks me to enter the treaty number, percent of withholding and type of wage. I know that the treaty article number is 21(2) and that the pay is a stipend but I can't seem to find the details on the percentage of withholding. I would be extremely grateful if someone could help me with that.

You are NOT exempt from income taxes.

Article 21(2) authorizes you to claim the standard deduction. Combined with your personal exemption, tbe first $9,500 IS tax-exempt, so if the CPT pay is less than $9,500, it will be tax exempt.

If it is over $9,500, you will pay some taxes.