Pub. 515, Withholding of Tax on Nonresident Aliens & Foreign Entities |
2006 Tax Year |
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Table 2. (Continued). Summary: This table provides the compensation amounts that are exempt from withholding and U.S. income tax for individuals
that are residents
of other countries working in the U.S. These are listed by country of residency of individual, the category of personal service
for which compensation
is paid, the maximum amount of time that individual can preside in the U.S. to receive this exemption, the required employer
or payer, the maximum
amount of compensation that is considered exempt under the treaty article, and the citation of the treaty article. There are
footnotes referenced
throughout the table (for example, 3 years (45), within the data cell) that are listed later in the text. This portion of
the table lists for
Venezuela.
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