New Zealand
A resident of New Zealand or an individual who was a resident of
New Zealand immediately before visiting the United States who is in
the United States for full-time education is exempt from U.S. income
tax on amounts received from abroad for maintenance or education.
Norway
An individual who is a resident of Norway on the date of arrival in
the United States and who is temporarily in the United States
primarily to study at a university or other recognized educational
institution in the United States, obtain professional training, or
study or do research as a recipient of a grant, allowance, or award
from a governmental, religious, charitable, scientific, literary, or
educational organization is exempt from U.S. income tax on the
following amounts.
- Gifts from abroad for maintenance, education, study,
research, or training.
- The grant, allowance, or award.
- Income from personal services performed in the United States
up to $2,000 each tax year.
An individual is entitled to the benefit of this exemption for a
maximum of 5 tax years.
An individual who is a resident of Norway on the date of arrival in
the United States and who is in the United States as an employee of,
or under contract with, a resident of Norway is exempt from U.S.
income tax for a period of 12 consecutive months on up to $5,000
received for personal services if the individual is in the United
States primarily to:
- Acquire technical, professional, or business experience from
a person other than that resident of Norway or other than a person
related to that resident of Norway, or
- Study at an educational institution.
Also exempt is a resident of Norway who is present in the United
States for not longer than 1 year as a participant in a program
sponsored by the Government of the United States primarily to train,
research, or study. The individual is exempt from tax on income from
personal services performed in the United States and received for the
training, research, or study, for a maximum of $10,000.
Pakistan
Residents of Pakistan temporarily in the United States are exempt
from U.S. income tax on certain income they may receive. To be
entitled to this exemption, they must be in the United States only as
students at a recognized university, college, or school, or as
recipients of grants, allowances, or awards from religious,
charitable, scientific, or educational organizations of Pakistan
primarily to study or research. The income exempt in these cases is
any payment from abroad for maintenance, education, or training, and
any pay for personal services of not more than $5,000 for any tax
year.
Other residents of Pakistan who are temporarily in the United
States for no more than one year are exempt from U.S. income tax on
pay of not more than $6,000 received for that period, including pay
from the enterprise or organization of which they are employees or
with which they are under contract. To qualify for this exemption,
they must be employees of, or under contract with, a Pakistani
enterprise or religious, charitable, scientific, or educational
organization and be in the United States only to acquire technical,
professional, or business experience from a person other than that
enterprise or organization.
Also exempt from U.S. income tax on certain income are residents of
Pakistan temporarily in the United States under an arrangement with
the U.S. Government, or any of its agencies or instrumentalities, only
for study, training, or orientation. They are exempt from tax on
income of not more than $10,000 for services directly related to their
training, study, or orientation, including income from their employer
abroad.
Philippines
An individual who is a resident of the Philippines on the date of
arrival in the United States and who is temporarily in the United
States primarily to study at a university or other recognized
educational institution in the United States, obtain professional
training, or study or do research as a recipient of a grant,
allowance, or award from a governmental, religious, charitable,
scientific, literary, or educational organization is exempt from U.S.
income tax on the following amounts.
- Gifts from abroad for maintenance, education, study,
research, or training.
- The grant, allowance, or award.
- Income from personal services performed in the United States
of up to $3,000 each tax year.
An individual is entitled to the benefit of this exemption for a
maximum of 5 years.
An individual who is a resident of the Philippines on the date of
arrival in the United States and who is temporarily in the United
States as an employee of, or under contract with, a resident of the
Philippines is exempt from U.S. income tax for a period of 12
consecutive months on up to $7,500 received for personal services if
the individual is in the United States primarily to:
- Acquire technical, professional, or business experience from
a person other than that resident of the Philippines or other than a
person related to that resident, or
- Study at an educational institution.
An individual who is a resident of the Philippines on the date of
arrival in the United States, and who is temporarily in the United
States (for no more than one year as a participant in a program
sponsored by the U.S. Government) primarily to train, research, or
study, is exempt from U.S. income tax on income received for personal
services for the training, research, or study, up to a maximum of
$10,000.
Poland
An individual who is a resident of Poland on the date of arrival in
the United States and who is temporarily in the United States
primarily to study at a university or other recognized educational
institution in the United States, obtain professional training, or
study or do research as a recipient of a grant, allowance, or award
from a governmental, religious, charitable, scientific, literary, or
educational organization is exempt from U.S. income tax on the
following amounts.
- Gifts from abroad for maintenance, education, study,
research, or training.
- The grant, allowance, or award.
- Any other payments received from Poland, except income from
performing personal services.
- Income from personal services performed in the United States
of up to $2,000 each tax year.
An individual is entitled to the benefit of this exemption for a
maximum of 5 years.
An individual who is a resident of Poland on the date of arrival in
the United States and who is temporarily in the United States as an
employee of, or under contract with, a resident of Poland is exempt
from U.S. income tax for one year on up to $5,000 received for
personal services if the individual is in the United States primarily
to:
- Acquire technical, professional, or business experience from
a person other than that resident of Poland or other than a person
related to that resident, or
- Study at an educational institution.
An individual who is a resident of Poland on the date of arrival in
the United States and who is temporarily in the United States for not
longer than one year as a participant in a program sponsored by the
U.S. Government primarily to train, research, or study is exempt from
U.S. income tax on up to $10,000 of income received for personal
services for the training, research, or study.
Portugal
An individual who is a resident of Portugal on the date of arrival
in the United States and who is temporarily in the United States
primarily to study at a university or other accredited educational
institution in the United States, obtain professional training, or
study, or do research as a recipient of a grant, allowance, or award
from a governmental, religious, charitable, scientific, literary, or
educational organization is exempt from U.S. income tax on the
following amounts.
- Payments from abroad for maintenance, education, study,
research, or training.
- The grant, allowance, or award.
- Income from personal services performed in the United States
of up to $5,000 each tax year.
An individual is entitled to the benefit of this exemption for a
maximum of 5 tax years from the date of arrival in the United States.
The benefits provided here and the benefits described earlier under
Professors, Teachers, and Researchers cannot be claimed
simultaneously or consecutively.
An individual who is a resident of Portugal on the date of arrival
in the United States and who is in the United States as an employee
of, or under contract with, a resident of Portugal is exempt from U.S.
income tax for a period of 12 consecutive months on up to $8,000
received for personal services if the individual is in the United
States primarily to:
- Acquire technical, professional, or business experience from
a person other than that resident of Portugal, or
- Study at an educational institution.
Romania
An individual who is a resident of Romania on the date of arrival
in the United States and who is temporarily in the United States
primarily to study at a university or other recognized educational
institution in the United States, obtain professional training, or
study or do research as a recipient of a grant, allowance, or award
from a governmental, religious, charitable, scientific, literary, or
educational organization is exempt from U.S. income tax on the
following amounts.
- Gifts from abroad for maintenance, education, study,
research, or training.
- The grant, allowance, or award.
- Income from personal services performed in the United States
of up to $2,000 each tax year.
An individual is entitled to the benefit of this exemption for a
maximum of 5 years.
An individual who is a resident of Romania on the date of arrival
in the United States and who is temporarily in the United States as an
employee of, or under contract with, a resident of Romania is exempt
from U.S. income tax for 1 year on up to $5,000 received for personal
services if the individual is in the United States primarily to:
- Acquire technical, professional, or business experience from
a person other than that resident of Romania or other than a person
related to that resident, or
- Study at an educational institution.
An individual who is a resident of Romania on the date of arrival
in the United States and who is temporarily in the United States for
not longer than 1 year as a participant in a program sponsored by the
U.S. Government primarily to train, research, or study is exempt from
U.S. income tax on up to $10,000 of income received for personal
services for the training, research, or study.
Russia
An individual who is a resident of Russia at the beginning of his
or her visit to the United States is exempt from U.S. tax on payments
from abroad for maintenance, education, study, research, or training
and on any grant, allowance, or other similar payments. To be entitled
to the exemption, the individual must be temporarily present in the
United States primarily to:
- Study at a university or other accredited educational
institution,
- Obtain training required to qualify him or her to practice a
profession or professional specialty, or,
- Study or do research as a recipient of a grant, allowance,
or other similar payments from a governmental, religious, charitable,
scientific, literary, or educational organization.
The individual is entitled to this exemption only for a period of
time necessary to complete the study, training, or research, but the
exemption for training or research may not extend for a period
exceeding 5 years.
These exemptions do not apply to income from research if it is
undertaken primarily for the private benefit of a specific person or
persons.
Slovak Republic
An individual who is a resident of the Slovak Republic at the
beginning of his or her visit to the United States and who is
temporarily present in the United States is exempt from U.S. income
tax on certain amounts for a period of up to 5 years. To be entitled
to the exemption, the individual must be in the United States for the
primary purpose of:
- Studying at a university or other accredited educational
institution in the United States,
- Obtaining training required to qualify him or her to
practice a profession or professional specialty, or
- Studying or doing research as a recipient of a grant,
allowance, or award from a governmental, religious, charitable,
scientific, literary, or educational organization.
If the individual meets any of these requirements, the
following amounts are exempt from U.S. tax.
- The payments from abroad, other than compensation for
personal services, for the purpose of maintenance, education, study,
research, or training.
- The grant, allowance, or award.
- The income from personal services performed in the United
States of up to $5,000 for the tax year.
An individual who is a Slovak resident at the beginning of the
visit to the United States and who is temporarily present in the
United States as an employee of, or under contract with, a Slovak
resident is exempt from U.S. income tax for a period of 12 consecutive
months on up to $8,000 received from personal services if the
individual is in the United States primarily to:
- Acquire technical, professional, or business experience from
a person other than the Slovak resident, or
- Study at a university or other accredited educational
institution in the United States.
An individual who is a Slovak resident at the time he or she
becomes temporarily present in the United States and who is
temporarily present in the United States for a period not longer than
1 year as a participant in a program sponsored by the U.S. government
for the primary purpose of training, research, or study, is exempt
from U.S. income tax on up to $10,000 of income from personal services
for that training, research, or study.
These exemptions do not apply to income from research undertaken
primarily for the private benefit of a specific person or persons.
South Africa
A student, apprentice, or business trainee who is a resident of
South Africa immediately before visiting the United States and is in
the United States for the purpose of full-time education or training
is exempt from U.S. income tax on amounts received from sources
outside the United States for the individual's maintenance, education,
or training.
Apprentices and business trainees are entitled to the benefit of
this exemption for a maximum period of one year.
Spain
An individual who is a resident of Spain at the beginning of the
visit to the United States and who is temporarily in the United States
primarily to study at a U.S. university or other accredited
educational institution, to obtain training to become qualified to
practice a profession or professional specialty, or to study or do
research as a recipient of a grant, allowance, or award from a
governmental, religious, charitable, scientific, literary, or
educational organization is exempt from U.S. income tax on the
following amounts.
- Payments from abroad (other than compensation for personal
services) for maintenance, education, study, research, or
training.
- The grant, allowance, or award.
- Income from personal services performed in the United States
of up to $5,000 for each tax year.
An individual is entitled to the benefit of this exemption for
a maximum of 5 years.
An individual who is a resident of Spain at the beginning of the
visit to the United States and is temporarily in the United States as
an employee of, or under contract with, a resident of Spain is exempt
from U.S. income tax for a period of 12 consecutive months on up to
$8,000 received for personal services if the individual is in the
United States primarily to:
- Acquire technical, professional, or business experience from
a person other than that Spanish resident, or
- Study at a university or other accredited educational
institution in the United States.
Both the $5,000 and $8,000 exemptions include any amount excluded
or exempted from tax under U.S. tax law.
These exemptions do not apply to income from research carried on
mainly for the private benefit of any person rather than in the public
interest.
Sweden
A student, apprentice, or business trainee who is a resident of
Sweden immediately before visiting the United States and is in the
United States for the purpose of full-time education or training is
exempt from U.S. tax on amounts received from sources outside the
United States for the individual's maintenance, education, and
training.
Switzerland
A student, apprentice, or business trainee who is a resident of
Switzerland immediately before visiting the United States and is in
the United States for the purpose of full-time education or training
is exempt from U.S. income tax on amounts received from sources
outside the United States for the individual's maintenance, education,
or training.
Thailand
An individual who is a resident of Thailand at the beginning of his
or her visit to the United States and who is temporarily present in
the United States is exempt from U.S. income tax on certain amounts
for a period of up to 5 years. To be entitled to the exemption, the
individual must be in the United States for the primary purpose of:
- Studying at a university or other recognized educational
institution in the United States,
- Obtaining training required to qualify him or her to
practice a profession or professional specialty, or
- Studying or doing research as a recipient of a grant,
allowance, or award from a governmental, religious, charitable,
scientific, literary, or educational organization.
If the individual meets any of these requirements, the
following amounts are exempt from U.S. tax.
- Gifts from abroad for the purpose of maintenance, education,
study, research, or training.
- The grant, allowance, or award.
- Income from personal services performed in the United States
of up to $3,000 for the tax year.
An individual who is a resident of Thailand at the beginning of the
visit to the United States and who is temporarily present in the
United States as an employee of, or under contract with, a resident of
Thailand is exempt from U.S. income tax for a period of 12 consecutive
months on up to $7,500 received from personal services if the
individual is in the United States primarily to:
- Acquire technical, professional, or business experience from
a person other than the Thai resident, or
- Study at a university or other recognized educational
institution in the United States.
An individual who is a resident of Thailand at the time he or she
becomes temporarily present in the United States and who is
temporarily present in the United States for a period not longer than
1 year as a participant in a program sponsored by the U.S. government
for the primary purpose of training, research, or study, is exempt
from U.S. income tax on up to $10,000 of income from personal services
for that training, research, or study.
Trinidad and Tobago
An individual who is a resident of Trinidad and Tobago on the date
of arrival in the United States and who is temporarily in the United
States primarily to study at a university or other accredited
educational institution in the United States, obtain professional
training, or study or do research as a recipient of a grant,
allowance, or award from a governmental, religious, charitable,
scientific, literary, or educational organization is exempt from U.S.
income tax on the following amounts.
- Gifts from abroad for maintenance, education, study,
research, or training.
- The grant, allowance, or award.
- Income from personal services performed in the United States
of up to $2,000 each tax year, or, if the individual is obtaining
training required to qualify to practice a profession or a
professional specialty, a maximum of $5,000 for any tax year.
An individual is entitled to the benefit of this exemption for a
maximum period of 5 tax years.
An individual who is a resident of Trinidad and Tobago on the date
of arrival in the United States and who is in the United States as an
employee of, or under contract with, a resident or corporation of
Trinidad and Tobago is exempt from U.S. income tax for 1 tax year on
up to $5,000 received for personal services if the individual is in
the United States primarily to:
- Study at an educational institution, or
- Acquire technical, professional, or business experience from
a person other than that resident or corporation of Trinidad and
Tobago.
Also exempt is a resident of Trinidad and Tobago who is present in
the United States for not longer than one year as a participant in a
program sponsored by the U.S. Government primarily to train, research,
or study. The individual is exempt from tax on income from personal
services performed in the United States and received for the training,
research, or study for up to a maximum of $10,000.
Tunisia
An individual who is a resident of Tunisia immediately before
visiting the United States and who is in the United States for
full-time study or training is exempt from U.S. income tax on the
following amounts.
- Payments from abroad for full-time study or training.
- A grant, allowance, or award from a governmental, religious,
charitable, scientific, literary, or educational organization to study
or engage in research.
- Income from personal services performed in the United States
of up to $4,000 in any tax year.
The individual is entitled to this exemption for a maximum of 5
years.
Turkey
A student, apprentice, or business trainee who is a resident of
Turkey immediately before visiting the United States and is in the
United States for the purpose of full-time education or training is
exempt from U.S. income tax on amounts received from sources outside
the United States for the individual's maintenance, education, or
training.
Ukraine
Note:
See the effective dates of the new treaty under Important
Changes at the beginning of this publication. For information on
the old provisions, see Commonwealth of Independent States.
An individual who is a resident of Ukraine at the beginning of his
or her visit to the United States is exempt from U.S. tax on payments
from abroad for maintenance, education, study, research, or training
and on any grant, allowance, or other similar payments. To be entitled
to the exemption, the individual must be temporarily present in the
United States primarily to:
- Study at a university or other accredited educational
institution,
- Obtain training required to qualify him or her to practice a
profession or professional specialty, or,
- Study or do research as a recipient of a grant, allowance,
or other similar payments from a governmental, religious, charitable,
scientific, literary, or educational organization.
The individual is entitled to this exemption only for a period of
time necessary to complete the study, training, or research, but the
exemption for training or research may not extend for a period
exceeding 5 years.
These exemptions do not apply to income from research if it is
undertaken primarily for the private benefit of a specific person or
persons.
United Kingdom
A student or business apprentice who is a resident of the United
Kingdom at the time of arrival in the United States and who is
receiving full-time education or training in the United States is
exempt from U.S. income tax on payments received from abroad for
maintenance, education, or training.
Venezuela
An individual who is a resident of Venezuela on the date of arrival
in the United States and who is temporarily in the United States
primarily to study at a university or other recognized educational
institution in the United States, obtain professional training, or
study or do research as a recipient of a grant, allowance, or award
from a governmental, religious, charitable, scientific, literary, or
educational organization is exempt from U.S. income tax on the
following amounts.
- Payments from abroad, other than compensation for personal
services, for maintenance, education, study, research, or
training.
- The grant, allowance, or award.
- Income from personal services performed in the United States
of up to $5,000 for each tax year.
An individual is generally entitled to the benefit of this
exemption for a maximum of 5 years from the date of arrival in the
United States. This exemption will also apply to any additional period
of time that a full-time student needs to complete the educational
requirements as a candidate for a postgraduate or professional degree
from a recognized educational institution.
An individual who is a resident of Venezuela on the date of arrival
in the United States and who is in the United States as an employee
of, or under contract with, a resident of Venezuela is exempt from
U.S. income tax for a period of 12 months on up to $8,000 received for
personal services if the individual is in the United States primarily
to:
- Acquire technical, professional, or business experience from
a person other than that resident of Venezuela, or
- Study at an educational institution.
These provisions do not apply to income from research carried on
mainly for the private benefit of any person rather than in the public
interest.
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