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 residence of the individual, the category of personal service for which compensation is paid, the maximum amount of time that individual can be present 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 that 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 from New Zealand to Poland.