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            Publication 901
            (Rev. September 2016)                                              Contents
            Cat. No. 46849F                                                    Reminders . . . . . . . . . . . . . . . . . . . 1
Department 
of the                                                                         Introduction . . . . . . . . . . . . . . . . . . 1
Treasury
Internal    U.S. Tax                                                           Application of Treaties   . . . . . . . . . . . 2
Revenue 
Service                                                                        Tax Exemptions Provided by 
            Treaties                                                           Treaties . . . . . . . . . . . . . . . . . . 2
                                                                               Personal Services Income        . . . . . . . . 2
                                                                               Professors, Teachers, and 
                                                                                           Researchers . . . . . . . . . . . . 15
                                                                               Students and Apprentices . . . . . . .          19
                                                                               Wages and Pensions Paid by a 
                                                                                           Foreign Government . . . . . . . .  27
                                                                               How To Get Tax Help     . . . . . . . . . . .   33

                                                                               Future Developments
                                                                               For  the  latest  information  about  developments 
                                                                               related  to  Publication  901,  such  as  treaties 
                                                                               effective  after  it  was  published,  go  to 
                                                                               www.irs.gov/pub901.

                                                                               What’s New
                                                                               Tax treaty tables. The treaty tables previously 
                                                                               contained in this publication have been updated 
                                                                               and moved to IRS.gov. You can locate the ta
                                                                               bles on IRS.gov by entering "Tax Treaty Table" 
                                                                               in the search box. Click on "Tax Treaty Tables." 
                                                                               You  can  also  access  the  tables  by  going  to 
                                                                               www.irs.gov/Individuals/International- 
                                                                               Taxpayers/Tax-Treaty-Tables.

                                                                               Reminders
                                                                               Disclosure  of  a  treaty-based  position  that 
                                                                               reduces your tax.  If you take the position that 
                                                                               any U.S. tax is overruled or otherwise reduced 
                                                                               by  a  U.S.  treaty  (a  treatybased  position),  you 
                                                                               generally must disclose that position on your af
                                                                               fected return. See Application of Treaties, later.
                                                                               U.S.–U.S.S.R.  income  tax  treaty.       The  U.S.–
                                                                               U.S.S.R. income tax treaty remains in effect for 
                                                                               the following members of the Commonwealth of 
                                                                               Independent States: Armenia, Azerbaijan, Bela
                                                                               rus,  Georgia,  Kyrgyzstan,  Moldova,  Tajikistan, 
                                                                               Turkmenistan,  and  Uzbekistan.  That  treaty  will 
                                                                               remain in effect until new treaties with these in
                                                                               dividual  countries  are  negotiated  and  ratified. 
                                                                               Provisions  of  the  U.S.–U.S.S.R.  income  tax 
                                                                               treaty  are  discussed  in  this  publication  under 
                                                                               Commonwealth of Independent States.
                                                                               U.S.–China  income  tax  treaty.          The  U.S.–
                                                                               China income tax treaty does not apply to Hong 
                                                                               Kong.

                                                                               Introduction
              Get forms and other information faster and easier at:            This publication will tell you whether a tax treaty 
              • IRS.gov (English)         • IRS.gov/Korean (한국어)               between  the  United  States  and  a  particular 
              • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)          country  offers  a  reduced  rate  of,  or  possibly  a 
              • IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (TiếngViệt) 

Oct 12, 2016

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complete exemption from, U.S. income tax for Useful Items Form 8833 does not apply to a reduced rate of
residents of that particular country. You may want to see: withholding tax on noneffectively connected in
come, such as dividends, interest, rents or roy
You should use this publication only for alties, or to a reduced rate of tax on pay re
Publication
! quick reference. It is not a complete ceived for services performed as an employee,
CAUTION guide to all provisions of every income
519 U.S. Tax Guide for Aliens including pensions, annuities, and social secur
tax treaty. ity. For more information, see Publication 519
For more detailed information on treaty ben 597 Information on the United States–
efits, you should consult the text of the applica Canada Income Tax Treaty and the Form 8833 instructions.
If you fail to file Form 8833, you may have to
ble treaty. The treaties are available at Form (and Instructions) pay a $1,000 penalty. Corporations are subject
www.irs.gov/Individuals/International- to a $10,000 penalty for each failure.
Taxpayers/Tax-Treaty-Tables. 8833 TreatyBased Return Position
Disclosure Under Section 6114 or
Comments and suggestions. We welcome 7701(b) Tax Exemptions
your comments about this publication and your
suggestions for future editions. See How To Get Tax Help near the end of this Provided by Treaties
You can send us comments from www/ publication for information about getting these
irs.gov/formspubs. Click on “More information” publications and forms. This publication contains discussions of the ex
and then on “Give us feedback”. emptions from tax and certain other effects of
Or, you can write to: the tax treaties on the following types of in
Application of Treaties come.
Internal Revenue Service Pay for certain personal services per
Business Forms and Publications Branch The United States has income tax treaties formed in the United States.
SE:W:CAR:MP:T:B with a number of foreign countries. Under these Pay of a professor, teacher, or researcher
1111 Constitution Ave. NW, IR6526 treaties, residents (not necessarily citizens) of who teaches or performs research in the
Washington, DC 20224 foreign countries are taxed at a reduced rate, or United States for a limited time.
are exempt from U.S. income taxes on certain Amounts received for maintenance and
We respond to many letters by telephone. items of income they receive from sources studies by a foreign student or apprentice
Therefore, it would be helpful if you would in within the United States. These reduced rates who is here for study or experience.
clude your daytime phone number, including and exemptions vary among countries and spe Wages, salaries, and pensions paid by a
the area code, in your correspondence. cific items of income. foreign government.
Although we cannot respond individually to
each comment received, we do appreciate your If there is no treaty between your country Personal Services Income
feedback and will consider your comments as and the United States, you must pay tax on the
we revise our tax products. income in the same way and at the same rates Pay for certain personal services performed in
shown in the instructions for Form 1040NR. the United States is exempt from U.S. income
Ordering forms and publications. Visit Also see Publication 519. tax if you are a resident of one of the countries
www.irs.gov/formspubs to download forms and discussed below, if you are in the United States
publications. Otherwise, you can go to Many of the individual states of the United
www.irs.gov/orderforms to order current and States tax the income of their residents. There for a limited number of days, and if you meet
prior year forms and instructions. Your oder fore, you should consult the tax authorities of certain other conditions. For this purpose, the
should arrive within 10 business days. the state in which you live to find out if that state word “day” means a day during any part of
taxes the income of individuals and, if so, which you are physically present in the United
Internal Revenue Service whether the tax applies to any of your income. States.
1201 N. Mitsubishi Motorway Tax treaties reduce the U.S. taxes of resi Terms defined. Several terms appear in many
Bloomington, IL 617056613 dents of foreign countries. With certain excep of the discussions that follow. The exact mean
tions, they do not reduce the U.S. taxes of U.S. ings of the terms are determined by the particu
Tax questions. If you have a tax question citizens or residents. U.S. citizens and residents lar tax treaty under discussion; thus, the mean
not answered by this publication, check are subject to U.S. income tax on their world ings vary among treaties. The definitions that
IRS.gov and How To Get Tax Help at the end of wide income. follow are, therefore, general definitions that
this publication. may not give the exact meaning intended by a
Treaty provisions generally are reciprocal particular treaty.
Obtaining copies of treaties. You can get (apply to both treaty countries); therefore, a The terms fixed base and permanent estab
complete information about treaty provisions U.S. citizen or resident who receives income lishment generally mean a fixed place of busi
from the taxing authority in the country from from a treaty country may refer to the tables in ness, such as a place of management, a
which you receive income or from the treaty it this publication to see if a tax treaty might affect branch, an office, a factory, a warehouse, or a
self. the tax to be paid to that foreign country. For mining site, through which an enterprise carries
You can obtain the text of most of the trea eign taxing authorities sometimes require certifi on its business.
ties at www.irs.gov/businesses/international. cation from the U.S. Government that an appli
You can also obtain the text of most of the trea cant filed an income tax return as a U.S. citizen The term borne by generally means having
ties at the following address: or resident, as part of the proof of entitlement to ultimate financial accounting responsibility for,
the treaty benefits. See Form 8802, Application or providing the monetary resources for, an ex
Department of the Treasury for United States Residency Certification, to re penditure or payment, even if another entity in
Office of Public Correspondence quest a certification. another location actually made the expenditure
1500 Pennsylvania Ave. NW — Rm. 3419 or payment.
Washington, D.C. 20220 Disclosure of a treaty-based position that
reduces your tax. If you take the position that Australia
any U.S. tax is overruled or otherwise reduced
by a U.S. treaty (a treatybased position), you Income that residents of Australia receive for
generally must disclose that position on Form performing personal services as independent
8833 and attach it to your return. If you are not contractors or selfemployed individuals (inde
required to file a return because of your pendent personal services) in the United States
treatybased position, you must file a return
anyway to report your position. The filing of
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during the tax year is exempt from U.S. income Income received by a resident of Austria for during the tax year is exempt from U.S. income
tax if the residents: services performed as an employee and mem tax if the residents:
Are in the United States for no more than ber of the regular complement of a ship or air Are in the United States for no more than
183 days during the tax year, and craft operated in international traffic is exempt 89 days during the tax year,
Do not have a fixed base regularly availa from U.S. income tax. Earn net income for independent services
ble to them in the United States for the pur provided to U.S. residents that is not more
pose of performing the services. Bangladesh than $5,000 (there is no dollar limit if the
If they have a fixed base available in the United contractors are not U.S. residents), and
States, they are taxed on the income attributa Income that residents of Bangladesh receive for Do not have a regular base available in the
ble to the fixed base. performing personal services as independent United States for performing the services.
contractors or selfemployed individuals (inde If they have a regular base available in the Uni
Pay that residents of Australia receive for la pendent personal services) in the United States ted States but otherwise meet the conditions for
bor or personal services performed in the Uni during the tax year is exempt from U.S. income exemption, they are taxed only on the income
ted States as employees (dependent personal tax if the residents: attributable to the regular base.
services), including services as a director of a Are in the United States for no more than
company, is exempt from U.S. income tax if: 183 days in any 12month period begin Income that residents of Barbados receive
The residents are in the United States for ning or ending in the tax year, or for personal services performed in the United
no more than 183 days during the tax year, Do not have a fixed base regularly availa States as employees (dependent personal
The pay is paid by, or on behalf of, an em ble to them in the United States for the pur services) is exempt from U.S. tax if the resi
ployer or company that is not a resident of pose of performing the services. dents meet four requirements.
the United States, and If they have a fixed base available in the United They are in the United States for no more
The pay is not deductible in determining States, they are taxed on the income attributa than 183 days during the calendar year.
the taxable income of the trade or business ble to the fixed base. The income earned in the calendar year in
of the employer (or company) in the United the United States is not more than $5,000.
States. Income that residents of Bangladesh re Their income is paid by or for an employer
ceive for services performed in the United who is not a U.S. resident.
These exemptions do not apply to public en States as employees (dependent personal The income is not borne by a permanent
tertainers (such as theater, motion picture, ra services) is exempt from U.S. income tax if the establishment or regular base of the em
dio, or television entertainers, musicians, and residents meet the following requirements. ployer in the United States.
athletes) from Australia who earn more than They are in the United States for no more
$10,000 in gross receipts, including reimbursed than 183 days in any 12month period be Income of a Barbadian resident from em
expenses, from their entertainment activities in ginning or ending in the tax year. ployment as a member of the regular comple
the United States during the tax year. Their income is paid by, or on behalf of, an ment of a ship or aircraft operated in interna
employer who is not a U.S. resident. tional traffic is exempt from U.S. tax.
Austria Their income is not borne by a permanent
establishment or a fixed base that the em These exemptions do not apply to Barba
Income that residents of Austria receive for per ployer has in the United States. dian resident public entertainers (such as thea
sonal services as independent contractors or ter, motion picture, radio, or television artists,
selfemployed individuals (independent per These exemptions do not apply to pubic en musicians, or athletes) who receive gross re
sonal services) in the United States is exempt tertainers (such as theater, motion picture, ra ceipts of more than $250 per day or $4,000 in
from U.S. income tax if they do not have a fixed dio, or television entertainers, musicians, and the tax year, not including reimbursed expen
base regularly available to them in the United athletes) from Bangladesh who earn more than ses, from their entertainment activities in the
States for performing the services. If they have $10,000 in gross receipts, including reimbursed United States. However, the exemptions do ap
a fixed base available in the United States, they expenses, from their entertainment activities in ply regardless of these limits on gross receipts if
are taxed on the income attributable to the fixed the United States during the tax year. Regard the entertainer's visit to the United States is
base. less of these limits, income of Bangladesh en substantially supported by Barbadian public
tertainers is exempt from U.S. income tax if their funds or if the entertainer's services are provi
Income that residents of Austria receive for visit to the United States is wholly or mainly ded to a nonprofit organization.
services performed in the United States as em supported by public funds of Bangladesh, its
ployees (dependent personal services) is ex political subdivisions, or local authorities. Belgium
empt from U.S. income tax if the residents meet
the following requirements. Income received from employment as a Income that residents of Belgium receive for
They are in the United States for no more member of the regular complement of a ship or personal services as independent contractors
than 183 days in any 12month period be an aircraft operated by a Bangladesh enterprise or selfemployed individuals are subject to the
ginning or ending in the tax year. in international traffic is exempt from U.S. tax. If provisions of Article 7 (Business Profits) of the
Their income is paid by, or on behalf of, an the ship or aircraft is operated by a U.S. enter treaty. Under that provision, business profits are
employer who is not a U.S. resident. prise, the income is subject to U.S. tax. exempt from U.S. income tax unless the individ
Their income is not borne by a permanent ual has a permanent establishment in the Uni
establishment or a fixed base that the em If the resident of Bangladesh is a share ted States. If they have a permanent establish
ployer has in the United States. holder in a U.S. corporation, these exemptions ment in the United States, they are taxed on the
do not apply to directors' fees received as a profit attributable to the permanent establish
These exemptions do not apply to public en member of the board of directors of the U.S. ment.
tertainers (such as theater, motion picture, ra corporation. The amount received by the share
dio, or television entertainers, musicians, and holder that is more than the amount paid to a di Income that residents of Belgium receive for
athletes) from Austria who earn more than rector that is not a shareholder is subject to U.S. services performed in the United States as em
$20,000 in gross receipts, including reimbursed tax at the rate of 15%. ployees (dependent personal services) is ex
expenses, from their entertainment activities in
the United States during the tax year. empt from U.S. income tax if the residents meet
Barbados the following requirements.
They are in the United States for no more
Income that residents of Barbados receive for than 183 days in any 12month period be
performing personal services as independent ginning or ending in the tax year.
contractors or selfemployed individuals (inde Their income is paid by, or on behalf of, an
pendent personal services) in the United States employer who is not a U.S. resident.
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Their income is not borne by a permanent aircraft operated in international traffic is employees (dependent personal services) in
establishment that the employer has in the exempt from U.S. income tax. the United States is exempt from U.S. tax if:
United States. The residents are present in the United
Canada States for no more than 183 days in the
The exemption does not apply to directors' calendar year,
fees and similar payments received by a resi Income that residents of Canada receive for The pay is paid by or for an employer who
dent of Belgium for services performed in the personal services as independent contractors is not a U.S. resident, and
United States as a member of the board of di or selfemployed individuals is subject to the The pay is not borne by a permanent es
rectors of a company that is a resident of the provisions of Article VII (Business Profits) of the tablishment or fixed base that the em
United States. treaty. Under that provision, business profits are ployer has in the United States.
exempt from U.S. income tax unless the individ
Public entertainers (such as theater, motion ual has a permanent establishment in the Uni These exemptions do not apply to directors'
picture, radio, or television artists, musicians, or ted States. If they have a permanent establish fees for service on the board of directors of a
athletes) from Belgium who earn more than ment in the United States, they are taxed on the U.S. corporation.
$20,000 in gross receipts, including reimbursed profit attributable to the permanent establish
expenses, from their entertainment activities in ment. Under Article V (Permanent Establish These exemptions generally do not apply to
the United States during the tax year are sub ment), you may be considered to provide serv income received as a public entertainer (such
ject to U.S. tax. ices through a permanent establishment in the as a theater, motion picture, radio, or television
United States even if you do not have a fixed artist, musician, or athlete). However, income of
Income received by a resident of Belgium place of business. athletes or public entertainers from China par
for services performed as an employee and ticipating in a cultural exchange program
member of the regular complement of a ship or Income that residents of Canada receive for agreed upon by the U.S. and Chinese govern
aircraft operated in international traffic is ex personal services performed as employees (de ments is exempt from U.S. tax.
empt from U.S. income tax. pendent personal services) in the United States
is exempt from U.S. tax if it is not more than Commonwealth of
Bulgaria $10,000 for the year. If the income is more than Independent States
$10,000 for the year, it is exempt only if:
Income that residents of Bulgaria receive for The residents are present in the United Income that residents of a C.I.S. member re
personal services as independent contractors States for no more than 183 days in any ceive for performing personal services in the
or selfemployed individuals is subject to the 12month period beginning or ending in the United States is exempt from U.S. income tax if
provisions of Article 7 (Business Profits) of the tax year, and those residents are in the United States for no
treaty. Under that provision, business profits are The income is not paid by, or on behalf of, more than 183 days during the tax year.
exempt from U.S. income tax unless the individ a U.S. resident, and is not borne by a per
ual has a permanent establishment in the Uni manent establishment in the United States. Pay received by an employee who is a
ted States. If they have a permanent establish member of the regular complement of a ship or
ment in the United States, they are taxed on the Public entertainers (such as theater, motion aircraft operated in international traffic by a
profit attributable to the permanent establish picture, radio, or television artists, musicians, or C.I.S. member or a resident of a C.I.S. member
ment. Under Article 5 (Permanent Establish athletes) from Canada who derive more than is exempt from U.S. tax.
ment), you may be considered to provide serv $15,000 in gross receipts, including reimbursed
ices through a permanent establishment in the expenses, from their entertainment activities in Cyprus
United States even if you do not have a fixed the United States during the calendar year are
place of business. subject to U.S. tax. However, this article does Income that residents of Cyprus receive for per
not apply to athletes participating in team sports forming personal services as independent con
Income that residents of Bulgaria receive for in leagues with regularly scheduled games in tractors or selfemployed individuals (independ
services performed in the United States as em both Canada and the United States. ent personal services) in the United States
ployees (dependent personal services) is ex during the tax year is exempt from U.S. income
empt from U.S. income tax if the residents meet Pay received by a resident of Canada for tax if the residents:
the following requirements. employment regularly done in more than one Are present in the United States for less
They are in the United States for no more country on a ship, aircraft, motor vehicle, or than 183 days in the tax year, and
than 183 days in any 12month period be train operated by a Canadian resident is ex Do not have a fixed base regularly availa
ginning or ending in the tax year. empt from U.S. tax. ble to them in the United States for per
Their income is paid by, or on behalf of, an forming the services.
employer who is not a U.S. resident. If they have a fixed base available in the United
Their income is not borne by a permanent China, People's Republic of
States, they are taxable on the income attributa
establishment that the employer has in the ble to the fixed base.
United States. Income that residents of the People's Republic
of China receive for personal services as inde
pendent contractors or selfemployed individu Pay received by residents of Cyprus from
The exemption does not apply to directors' als (independent personal services) that they services performed as employees (dependent
fees and similar payments received by a resi perform during the tax year in the United States personal services), including services as an offi
dent of Bulgaria as a member of the board of di is exempt from U.S. income tax if the residents: cer of a corporation, is exempt from U.S. in
rectors of a U.S. company. Are present in the United States for no come tax if:
more than 183 days in the calendar year, The residents are in the United States for
Public entertainers (such as theater, motion and less than 183 days during the tax year,
picture, radio, or television artists, musicians, or Do not have a fixed base regularly availa The pay is paid by or for an employer who
athletes) from Bulgaria who earn more than ble in the United States for performing the is not a U.S. resident, and
$15,000 in gross receipts, including reimbursed services. The pay is not borne by a permanent es
expenses, from their entertainment activities in tablishment, fixed base, or trade or busi
the United States during the tax year are sub If they have a fixed base available in the United ness that the employer has in the United
ject to U.S. tax. States, they are taxable on the income attributa States.
ble to the fixed base.
Income received by a resident of Bulgaria Pay received by a Cyprus resident for per
for services performed as an employee and Pay received by residents of the People's forming personal services as an employee and
member of the regular complement of a ship or Republic of China for services performed as member of the regular complement of a ship or
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aircraft operated in international traffic by a resi Income from employment as a member of They are employees of a resident of, or a
dent of Cyprus is exempt from U.S. tax. the regular complement of a ship or aircraft op permanent establishment in, Egypt.
erated by a Czech enterprise in international Their income is not borne by a permanent
These exemptions do not apply to Cyprus traffic is exempt from U.S. income tax. If the establishment that the employer has in the
resident public entertainers (theater, motion pic ship or aircraft is operated by a U.S. enterprise, United States.
ture, radio, or television artists, musicians, or the income is subject to U.S. tax. Their income is subject to Egyptian tax.
athletes) who receive gross receipts of more
than $500 per day or $5,000 for the tax year, Denmark This exemption does not apply to pay re
not including reimbursed expenses, from their ceived by a resident of Egypt who is an em
entertainment activities in the United States. Income that residents of Denmark receive for ployee and member of the regular complement
personal services as independent contractors of a ship or an aircraft operated in international
Directors' fees received by residents of Cy or selfemployed individuals (independent per traffic by a resident of the United States.
prus for service on the board of directors of a sonal services) in the United States is exempt
U.S. corporation are exempt from U.S. income from U.S. income tax if they do not have a fixed These exemptions do not apply to Egyptian
tax to the extent of a reasonable fixed amount base regularly available to them in the United resident public entertainers (theater, motion pic
payable to all directors for each day of attend States for performing the services. If they have ture, radio, or television artists, musicians, or
ance at directors' meetings held in the United a fixed base available in the United States, they athletes), who earn income for services as pub
States. are taxed on the income attributable to the fixed lic entertainers if the gross amount of the in
base. come is more than $400 for each day they are
in the United States performing the services.
Czech Republic Income that residents of Denmark receive
Income that residents of the Czech Republic re for services performed in the United States as Estonia
ceive for performing personal services as inde employees (dependent personal services) is
pendent contractors or selfemployed individu exempt from U.S. income tax if the residents Income that residents of Estonia receive for per
als (independent personal services) in the meet the following requirements. forming personal services as independent con
United States is exempt from U.S. income tax if They are in the United States for no more tractors or selfemployed individuals (independ
the residents: than 183 days in any 12month period be ent personal services) in the United States is
Are present in the United States for no ginning or ending in the tax year. exempt from U.S. income tax if the residents:
more than 183 days in any 12month pe Their income is paid by, or on behalf of, an Are in the United States for no more than
riod, and employer who is not a U.S. resident. 183 days in any 12month period begin
Do not have a fixed base regularly availa Their income is not borne by a permanent ning or ending in the tax year, and
ble to them in the United States for per establishment or a fixed base that the em Do not have a fixed base regularly availa
forming the services. ployer has in the United States. ble to them in the United States for per
forming the services.
If they have a fixed base available, they are These exemptions do not apply to directors' If they have a fixed base available, they are
taxed only on income attributable to the fixed fees and similar payments received by a resi taxed on the income attributable to the fixed
base. dent of Denmark as a member of the board of base.
directors of a company that is a resident of the
Income that residents of the Czech Republic United States. Income that residents of Estonia receive for
receive for employment in the United States services performed in the United States as em
(dependent personal services) is exempt from These exemptions do not apply to public en ployees (dependent personal services) is ex
U.S. income tax if the following three require tertainers (such as theater, motion picture, ra empt from U.S. income tax if the following re
ments are met. dio, or television artists, musicians, and ath quirements are met.
The resident is present in the United letes) from Denmark who earn more than The resident is in the United States for no
States for no more than 183 days in any $20,000 in gross receipts, including reimbursed more than 183 days in any 12month pe
12month period. expenses, from their entertainment activities in riod beginning or ending in the tax year.
The income is paid by, or on behalf of, an the United States during the tax year. The income is paid by, or on behalf of, an
employer who is not a U.S. resident. employer who is not a U.S. resident.
The income is not borne by a permanent Income received by a resident of Denmark The income is not borne by a permanent
establishment or a fixed base that the em for services performed as an employee and establishment or a fixed base that the em
ployer has in the United States. member of the regular complement of a ship or ployer has in the United States.
aircraft operated in international traffic is ex
These exemptions do not apply to income empt from U.S. income tax. These exemptions do not apply to directors'
residents of the Czech Republic receive as pub fees and similar payments received by a resi
lic entertainers (such as theater, motion picture, Egypt dent of Estonia as a member of the board of di
radio, or television artists, or musicians) or rectors or similar body of a company that is a
sportsmen if their gross receipts, including re Income that residents of Egypt receive for per U.S. resident.
imbursed expenses, are more than $20,000 forming personal services as independent con
during the tax year. Regardless of these limits, tractors or as selfemployed individuals (inde Pay received for employment as a member
income of Czech entertainers and sportsmen is pendent personal services) in the United States of the regular complement of a ship or an air
exempt from U.S. income tax if their visit to the during the tax year is exempt from U.S. income craft operated in international traffic by a United
United States is substantially supported by pub tax if they are in the United States for no more States enterprise is subject to U.S. tax.
lic funds of the Czech Republic, its political sub than 89 days during the tax year.
divisions, or local authorities, or the visit is These exemptions do not apply to income
made pursuant to a specific arrangement be Income that residents of Egypt receive for residents of Estonia receive as public entertain
tween the United States and the Czech Repub labor or personal services performed in the Uni ers (such as theater, motion picture, radio, or
lic. ted States as employees (dependent personal television artists, or musicians) or sportsmen if
services), including income for services per their gross receipts, including reimbursed ex
These exemptions do not apply to directors' formed by an officer of a corporation or com penses, are more than $20,000 for their per
fees and similar payments received by a resi pany, is exempt from U.S. income tax if the resi sonal activities in the United States during the
dent of the Czech Republic as a member of the dents meet four requirements. tax year. Regardless of these limits, income of
board of directors of a company that is a resi They are in the United States for no more Estonian entertainers or athletes is exempt from
dent of the United States. than 89 days during the tax year. U.S. income tax if their visit to the United States
Publication 901 (September 2016) Page 5

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is wholly or mainly supported by public funds of Income for services performed by a resident United States is substantially supported by pub
Estonia, its political subdivisions, or local au of France as an employee and member of the lic funds of Germany, its political subdivisions,
thorities. regular complement of a ship or an aircraft op or local authorities.
erated in international traffic is exempt from tax
Finland in the United States. Greece
Income that residents of Finland receive for per These exemptions do not apply to public en Income that residents of Greece receive for la
forming personal services as independent con tertainers (such as theater, motion picture, ra bor or personal services (including practicing
tractors or selfemployed individuals (independ dio, or television artists, or musicians), or liberal and artistic professions) is exempt from
ent personal services) in the United States is sportsmen from France who earn more than U.S. income tax if they are in the United States
exempt from U.S. income tax if they do not $10,000 in gross receipts, including reimbursed for no more than 183 days during the tax year
have a fixed base regularly available to them in expenses, from their entertainment activities in and the pay is not more than $10,000. The pay,
the United States for performing the services. If the United States during the tax year. Regard regardless of amount, is exempt from U.S. in
they have a fixed base available in the United less of these limits, income of French entertain come tax if it is for labor or personal services
States, they are taxed on the income attributa ers or sportsmen is exempt from U.S. tax if their performed as employees of, or under contract
ble to the fixed base. visit is principally supported by public funds of with, a resident of Greece or a Greek corpora
France. tion or other entity of Greece, and if the resi
Income that residents of Finland receive for dents are in the United States for no more than
labor or personal services performed in the Uni These exemptions do not apply to directors' 183 days during the tax year.
ted States as employees (dependent personal fees and similar payments received by a resi
services) is exempt from U.S. income tax if the dent of France as a member of the board of di
residents meet three requirements. rectors of a company that is a resident of the Hungary
They are in the United States for no more United States.
Income that residents of Hungary receive for
than 183 days during any 12month period. performing personal services as independent
Their income is paid by, or on behalf of, an Germany contractors or selfemployed individuals (inde
employer who is not a resident of the Uni pendent personal services) in the United States
ted States. Income that residents of Germany receive for during the tax year is exempt from U.S. tax if the
Their income is not borne by a permanent personal services as independent contractors residents:
establishment, fixed base, or trade or busi or selfemployed individuals are subject to the Are in the United States for no more than
ness that the employer has in the United provisions of Article 7 (Business Profits) of the 183 days during the tax year, and
States. treaty. Under that provision, business profits are Do not have a fixed base regularly availa
exempt from U.S. income tax unless the individ ble in the United States.
The exemption does not apply to pay re ual has a permanent establishment in the Uni
ceived by a resident of Finland who is an em ted States. If they have a permanent establish If they have a fixed base available in the United
ployee and member of the regular complement ment in the United States, they are taxed on the States, they are taxed on the income attributa
of a ship or aircraft operated in international traf profit attributable to the permanent establish ble to the fixed base.
fic by a resident of the United States. ment.
Income that residents of Hungary receive for
These exemptions do not apply to income Income that residents of Germany receive labor or personal services performed in the Uni
residents of Finland receive as public entertain for labor or personal services performed in the ted States as employees (dependent personal
ers or sportsmen if the gross income, including United States as employees (dependent per services) is exempt from U.S. income tax if the
reimbursed expenses, is more than $20,000 for sonal services) is exempt from U.S. tax if the residents meet three requirements.
their personal activities in the United States dur residents meet three requirements. They are in the United States for no more
ing the calendar year. They are in the United States for no more than 183 days during the tax year.
than 183 days during the calendar year. Their income is paid by or on behalf of an
France The income is paid by, or on behalf of, an employer who is not a resident of the Uni
employer who is not a resident of the Uni ted States.
Income that residents of France receive for per ted States. Their income is not borne by a permanent
forming personal services as independent con The income is not borne by a permanent establishment or a fixed base that the em
tractors or selfemployed individuals (independ establishment that the employer has in the ployer has in the United States.
ent personal services) in the United States is United States.
exempt from U.S. income tax if they do not Pay received by an employee who is a
have a fixed base regularly available to them in Pay received by a resident of Germany for member of the regular complement of a ship or
the United States for performing the services. If services performed as an employee and mem aircraft operated by a Hungarian enterprise in
they have a fixed base available in the United ber of the regular complement of a ship or air international traffic is exempt from U.S. tax. If
States, they are taxed on the income attributa craft operated in international traffic is exempt the ship or aircraft is operated by a U.S. enter
ble to the fixed base. from U.S. tax. prise, the pay is subject to U.S. tax.

Income that residents of France receive for The exemption does not apply to directors' Iceland
labor or personal services performed in the Uni fees and other similar payments received by a
ted States as employees (dependent personal resident of Germany for services performed in Income that residents of Iceland receive for per
services) is exempt from U.S. income tax if the the United States as a member of the board of sonal services as independent contractors or
residents meet three requirements. directors of a company resident in the United selfemployed individuals is subject to the provi
They are in the United States for no more States. sions of Article 7 (Business Profits) of the treaty.
than 183 days in any 12month period. Under that provision, business profits are ex
Their income is paid by, or on behalf of, an Income residents of Germany receive as empt from U.S. income tax unless the individual
employer who is not a resident of the Uni public entertainers (such as theater, motion pic has a permanent establishment in the United
ted States. ture, radio, or television artists, or musicians) or States. If they have a permanent establishment
Their income is not borne by a permanent athletes is subject to U.S. tax if their gross re in the United States, they are taxed on the profit
establishment or a fixed base that the em ceipts, including reimbursed expenses, from attributable to the permanent establishment.
ployer has in the United States. their entertainment activities in the United
States are more than $20,000 during the calen Income that residents of Iceland receive for
dar year. Income of German entertainers or ath services performed in the United States as em
letes is exempt from U.S. tax if their visit to the ployees (dependent personal services) is
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exempt from U.S. income tax if the residents These exemptions do not apply to income selfemployed individuals (independent per
meet the following requirements. residents of India receive as public entertainers sonal services) in the United States is exempt
They are in the United States for no more (such as theater, motion picture, radio, or televi from U.S. income tax if they do not have a fixed
than 183 days in any 12month period be sion artists, or musicians) or athletes if their net base regularly available to them in the United
ginning or ending in the tax year. income is more than $1,500 during the tax year States for performing the services. If they have
Their income is paid by, or on behalf of, an for their entertainment activities in the United a fixed base available in the United States, they
employer who is not a U.S. resident. States. Regardless of this limit, the income of are taxed on the income attributable to the fixed
Their income is not borne by a permanent Indian entertainers and athletes is exempt from base.
establishment that the employer has in the U.S. tax if their visit to the United States is
United States. wholly or substantially supported from the pub Income that residents of Ireland receive for
lic funds of the Indian Government, its political services performed in the United States as em
The exemption does not apply to directors' subdivisions, or local authorities. ployees (dependent personal services) is ex
fees and similar payments received by a resi empt from U.S. income tax if the residents meet
dent of Iceland as a member of the board of di Indonesia the following requirements.
rectors of a U.S. company. They are in the United States for no more
Income that residents of Indonesia receive for than 183 days in any 12month period be
Public entertainers (such as theater, motion performing personal services as individual con ginning or ending in the tax year.
picture, radio, or television artists, musicians, or tractors or selfemployed individuals (independ Their income is paid by, or on behalf of, an
athletes) from Iceland who earn more than ent personal services) in the United States dur employer who is not a U.S. resident.
$20,000 in gross receipts, including reimbursed ing the tax year is exempt from U.S. income tax Their income is not borne by a permanent
expenses, from their entertainment activities in if the residents: establishment or a fixed base that the em
the United States during the tax year are sub Are present in the United States for no ployer has in the United States.
ject to U.S. tax. more than 119 days during any consecu
tive 12month period, and These exemptions do not apply to directors'
Income received by a resident of Iceland for Do not have a fixed base regularly availa fees and similar payments received by a resi
services performed as an employee and mem ble to them in the United States for per dent of Ireland as a member of the board of di
ber of the regular complement of a ship or air forming the services. rectors of a company that is a resident of the
craft operated in international traffic is exempt United States. However, amounts received for
from U.S. income tax. If they have a fixed base available, they are attending meetings in Ireland are not subject to
taxed only on the income attributable to the U.S. income tax.
India fixed base. Income received by a resident of Ireland for
services performed as an employee and mem
Income that residents of India receive for per Income that residents of Indonesia receive ber of the regular complement of a ship or air
forming personal services in the United States for personal services performed in the United craft operated in international traffic is exempt
during the tax year as independent contractors States as employees (dependent personal from U.S. income tax.
or selfemployed individuals (independent per services) is exempt from U.S. income tax if the
sonal services) is exempt from U.S. income tax residents meet three requirements. These exemptions do not apply to public en
if the residents: They are present in the United States no tertainers (such as theater, motion picture, ra
Are present in the United States for no more than 119 days during any consecu dio, or television entertainers, musicians, and
more than 89 days during the tax year, and tive 12month period. athletes) from Ireland who earn more than
Do not have a fixed base regularly availa The income is paid by, or on behalf of, an $20,000 in gross receipts, including reimbursed
ble to them in the United States for per employer who is not a resident of the Uni expenses, from their entertainment activities in
forming the services. ted States. the United States during the tax year.
The income is not borne or reimbursed by
If they have a fixed base available, they are a permanent establishment the employer
taxed only on income attributable to the fixed has in the United States. Israel
base. Income that residents of Israel receive for per
Pay received by an individual for services forming personal services as independent con
Income that residents of India receive for performed as an employee aboard a ship or air tractors or as selfemployed individuals (inde
personal services performed in the United craft operated by an Indonesian resident in in pendent personal services) in the United States
States as employees (dependent personal ternational traffic is exempt from U.S. tax if the during the tax year is exempt from U.S. income
services) is exempt from U.S. income tax if the individual is a member of the regular comple tax if they are in the United States for no more
residents meet three requirements. ment of the ship or aircraft. than 182 days during the tax year.
They are present in the United States for
no more than 183 days during the tax year. These exemptions do not apply to income Income that residents of Israel receive for la
The income is paid by, or on behalf of, an residents of Indonesia receive as public enter bor or personal services performed in the Uni
employer who is not a resident of the Uni tainers (such as theater, motion picture, radio, ted States as employees (dependent personal
ted States. or television artists, or musicians) or athletes if services), including income for services per
The income is not borne by a permanent their gross receipts, including reimbursed ex formed by an officer of a corporation or com
establishment, fixed base, or trade or busi penses, are more than $2,000 during any con pany, is exempt from U.S. income tax if the resi
ness the employer has in the United secutive 12month period. Regardless of these dents meet four requirements.
States. limits, income of Indonesian entertainers and They are in the United States for no more
athletes is exempt from U.S. tax if their visit to than 182 days during the tax year.
The exemption does not apply to pay re the United States is substantially supported or They are employees of a resident of, or a
ceived by a resident of India for services per sponsored by the Indonesian Government and permanent establishment in, Israel.
formed as an employee aboard a ship or aircraft the Indonesian competent authority certifies Their income is not borne by a permanent
operated in international traffic by a U.S. enter that the entertainers or athletes qualify for this establishment that the employer has in the
prise. exemption. United States.
Their income is subject to Israeli tax.
These exemptions do not apply to directors' Ireland
fees and similar payments received by an In The exemption does not apply to pay re
dian resident as a member of the board of di Income that residents of Ireland receive for per ceived by an employee for labor or personal
rectors of a company that is a U.S. resident. sonal services as independent contractors or services performed as a member of the regular
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complement of a ship or an aircraft operated in Earn net income for those services that is Their income is not borne by a permanent
international traffic by a U.S. resident. not more than $5,000 during the tax year if establishment that the employer has in the
the income is from a U.S. contractor. United States.
These exemptions do not apply to income If they have a fixed base available in the United
that residents of Israel receive as public enter States, they are taxed only on the income that is The exemption does not apply to directors'
tainers (such as theater, motion picture, radio, attributable to the fixed base. There is no dollar fees and similar payments received by a resi
or television artists, musicians, or athletes), if limit for condition (3) if the contractor is from a dent of Japan for services performed as a mem
the gross amount of the income is more than country other than the United States. ber of the board of directors of a company that
$400 for each day they are in the United States is a resident of the United States.
performing the services. Income that residents of Jamaica receive for
personal services performed in the United The exemption does not apply to a resident
Italy States as employees (dependent personal of Japan who performs services as an em
services) is exempt from U.S. income tax if the ployee aboard a ship or an aircraft operated in
Income that residents of Italy receive for per residents meet four requirements. international traffic by a U.S. resident.
sonal services as independent contractors or They are in the United States for no more
selfemployed individuals (independent per than 183 days during the tax year. Public entertainers (such as theater, motion
sonal services) in the United States is exempt Their income is paid by or for an employer picture, radio, or television artists, musicians, or
from U.S. income tax if they do not have a fixed who is not a resident of the United States. athletes) from Japan who earn more than
base regularly available to them in the United Their income is not borne by a permanent $10,000 in gross receipts, including reimbursed
States for performing the services. If they have establishment or a fixed base that the em expenses, from their entertainment activities in
a fixed base available in the United States, they ployer has in the United States. the United States during the tax year are sub
are taxed on the income attributable to the fixed Their net income received for the services ject to U.S. tax.
base. is not more than $5,000 during the tax
year. Kazakhstan
Income that residents of Italy receive for la
bor or personal services performed in the Uni Pay received from employment as a mem Income that residents of Kazakhstan receive for
ted States as employees (dependent personal ber of the regular complement of a ship or an performing personal services as independent
services) is exempt from U.S. income tax if the aircraft operated in international traffic by a Ja contractors or selfemployed individuals (inde
following requirements are met. maican enterprise is exempt from U.S. tax. If pendent personal services) in the United States
The residents are in the United States for the ship or aircraft is operated by a U.S. enter is exempt from U.S. income tax if:
no more than 183 days during the tax year. prise, the pay is subject to U.S. tax. The residents are in the United States for
The income is paid by, or on behalf of, an no more than 183 days in any consecutive
employer who is not a resident of the Uni These exemptions do not apply to income 12month period, and
ted States. that residents of Jamaica receive for performing The income is not attributable to a fixed
The income is not borne by a permanent services in the United States as entertainers, base in the United States which is regularly
establishment or a fixed base that the em such as theater, motion picture, radio, or televi available to the residents.
ployer has in the United States. sion artists, musicians, or athletes, if the gross
receipts (excluding reimbursements for expen If the residents have a fixed base available, they
These exemptions do not apply to directors' ses) from the services are more than $400 a are taxed only on the income attributable to the
fees and similar payments received by a resi day or $5,000 for the tax year. fixed base.

dent of Italy for services performed in the United Income that residents of Kazakhstan receive
States as a member of the board of directors of Directors' fees received by residents of Ja
a company that is a U.S. resident. maica for services performed in the United for employment in the United States (depend
States as members of boards of directors of ent personal services) is exempt from U.S. in
U.S. corporations are exempt from U.S. tax if come tax if the following three requirements are
Pay received for employment regularly exer the fees (excluding reimbursed expenses) are met.
cised aboard a ship or aircraft operated by a not more than $400 per day for each day the di The resident is in the United States for no
U.S. enterprise is subject to U.S. tax. rectors are present in the United States to per more than 183 days in any 12month pe
form the services. riod.
These exemptions do not apply to income The income is paid by, or on behalf of, an
residents of Italy receive as public entertainers employer who is not a resident of the Uni
(such as theater, motion picture, radio, or televi Japan ted States.
The income is not borne by a permanent
sion artists, musicians, or athletes) if they are Income that residents of Japan receive for per establishment or a fixed base that the em
present in the United States for more than 90 sonal services as independent contractors or ployer has in the United States.
days during the tax year or their gross receipts, selfemployed individuals is subject to the provi
including reimbursed expenses, are more than sions of Article 7 (business profits) of the treaty.
$20,000 during the tax year for their entertain Under that provision, business profits are ex Income derived by a resident of Kazakhstan
ment activities in the United States. empt from U.S. income tax unless the individual from employment as a member of the regular
has a permanent establishment in the United complement of a ship or aircraft operated in in
Jamaica States. If they have a permanent establishment ternational traffic is exempt from U.S. tax.
in the United States, they are taxed on the prof
Income that residents of Jamaica receive for its attributable to the permanent establishment. These exemptions do not apply to directors'
the performance of personal services as inde fees and similar payments received by a resi
pendent contractors or selfemployed individu Income that residents of Japan receive for dent of Kazakhstan as a member of the board
als (independent personal services) in the Uni services performed in the United States as em of directors or similar body of a company that is
ted States during the tax year is exempt from ployees (dependent personal services) is ex a U.S. resident.
U.S. income tax if the residents: empt from U.S. income tax if the residents meet
Are in the United States for no more than the following requirements. Korea, South
89 days during the tax year, They are in the United States for no more
Do not have a fixed base regularly availa than 183 days in any 12month period be Income that residents of South Korea receive
ble to them in the United States for per ginning or ending in the tax year. for performing personal services as independ
forming their services, and Their income is paid by, or on behalf of, an ent contractors or selfemployed individuals (in
employer who is not a U.S. resident. dependent personal services) in the United
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States during the tax year is exempt from U.S. resident of Latvia as a member of the board of Luxembourg
tax if the residents: directors or similar body of a company that is a
Are in the United States for no more than U.S. resident. Income that residents of Luxembourg receive
182 days during the tax year, for personal services as independent contrac
Earn income for those services that is not The exemptions do not apply to income resi tors or selfemployed individuals (independent
more than $3,000 during the tax year, and dents of Latvia receive as public entertainers personal services) in the United States is ex
Do not maintain a fixed base in the United (such as theater, motion picture, radio, or televi empt from U.S. income tax if they do not have a
States for more than 182 days during the sion artists, or musicians) or sportsmen if their fixed base regularly available to them in the Uni
tax year. gross receipts, including reimbursed expenses, ted States for performing the services. If they
If they maintain a fixed base in the United are more than $20,000 for their personal activi have a fixed base available in the United
States for more than 182 days, they are taxed ties in the United States during the tax year. Re States, they are taxed on the income attributa
on the income attributable to the fixed base. gardless of these limits, income of Latvian en ble to the fixed base.
tertainers or athletes is exempt from U.S.
Income that residents of Korea receive for income tax if their visit to the United States is Income that residents of Luxembourg re
labor or personal services performed in the Uni wholly or mainly supported by public funds of ceive for services performed in the United
ted States as employees (dependent personal Latvia, its political subdivisions, or local authori States as employees (dependent personal
services), including pay for services performed ties. services) is exempt from U.S. income tax if the
as an officer of a corporation, is exempt from residents meet the following requirements.
U.S. tax if the residents meet four requirements. Lithuania They are in the United States for no more
They are in the United States for no more than 183 days in any 12month period be
than 182 days during the tax year. Income that residents of Lithuania receive for ginning or ending in the tax year.
They are employees of a resident of Korea performing personal services as independent Their income is paid by, or on behalf of, an
or of a permanent establishment main contractors or selfemployed individuals (inde employer who is not a U.S. resident.
tained in Korea. pendent personal services) in the United States Their income is not borne by a permanent
Their compensation is not borne by a per is exempt from U.S. income tax if the residents: establishment or a fixed base that the em
manent establishment that the employer Are in the United States for no more than ployer has in the United States.
has in the United States. 183 days in any 12month period begin
Their income for those services is not more ning or ending in the tax year, and The exemption does not apply to pay re
than $3,000. Do not have a fixed base regularly availa ceived for employment exercised continuously
ble to them in the United States for per or predominantly aboard a ship or aircraft oper
Pay received by employees who are mem forming the services. ated in international traffic by a U.S. enterprise.
bers of the regular complement of a ship or air If they have a fixed base available, they are
craft operated by a resident of Korea in interna taxed only on the income attributable to the The exemptions do not apply to directors'
tional traffic is exempt. fixed base. fees and similar payments received by a resi
dent of Luxembourg for services performed in
Latvia Income that residents of Lithuania receive the United States as a member of the board of
for services performed in the United States as directors of a company that is a resident of the
Income that residents of Latvia receive for per employees (dependent personal services) is United States.
forming personal services as independent con exempt from U.S. income tax if the following re
tractors or selfemployed individuals (independ quirements are met. The exemptions do not apply to public en
ent personal services) in the United States is The resident is in the United States for no tertainers (such as theater, motion picture, ra
exempt from U.S. income tax if the residents: more than 183 days in any 12month pe dio, or television artists, musicians, or athletes)
Are in the United States for no more than riod beginning or ending in the tax year. from Luxembourg who earn more than $10,000
183 days in any 12month period begin The income is paid by, or on behalf of, an in gross receipts, including reimbursed expen
ning or ending in the tax year, and employer who is not a U.S. resident. ses, from their entertainment activities in the
Do not have a fixed base regularly availa The income is not borne by a permanent United States during the tax year.
ble to them in the United States for per establishment or a fixed base that the em
forming the services. ployer has in the United States. Malta
If they have a fixed base available, they are
taxed only on the income attributable to the The exemption does not apply to pay re Income that residents of Malta receive for per
fixed base. ceived for employment as a member of the reg sonal services as independent contractors or
ular complement of a ship or an aircraft oper selfemployed individuals is subject to the provi
Income that residents of Latvia receive for ated in international traffic by a U.S. enterprise. sions of Article 7 (Business Profits) of the treaty.
services performed in the United States as em Under that provision, business profits are ex
ployees (dependent personal services) is ex The exemptions do not apply to directors' empt from U.S. income tax unless the individual
empt from U.S. income tax if the following re fees and similar payments received by a resi has a permanent establishment in the United
quirements are met. dent of Lithuania as a member of the board of States. If they have a permanent establishment
The resident is in the United States for no directors or similar body of a company that is a in the United States, they are taxed on the prof
more than 183 days in any 12month pe U.S. resident. its attributable to the permanent establishment.
riod beginning or ending in the tax year.
The income is paid by, or on behalf of, an The exemptions do not apply to income resi Income that residents of Malta receive for
employer who is not a U.S. resident. dents of Lithuania receive as public entertainers services performed in the United States as em
The income is not borne by a permanent (such as theater, motion picture, radio, or televi ployees (dependent personal services) is ex
establishment or a fixed base that the em sion artists, or musicians) or sportsmen if their empt from U.S. income tax if the residents meet
ployer has in the United States. gross receipts, including reimbursed expenses, the following requirements.
are more than $20,000 for their personal activi They are in the United States for no more
The exemption does not apply to pay re ties in the United States during the tax year. Re than 183 days in any 12month period be
ceived for employment as a member of the reg gardless of these limits, income of Lithuanian ginning or ending in the tax year.
ular complement of a ship or an aircraft oper entertainers or athletes is exempt from U.S. in Their income is paid by, or on behalf of, an
ated in international traffic by a U.S. enterprise. come tax if their visit to the United States is employer who is not a U.S. resident.
wholly or mainly supported by public funds of Their income is not borne by a permanent
The exemptions do not apply to directors' Lithuania, its political subdivisions, or local au establishment that the employer has in the
fees and similar payments received by a thorities. United States.
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The exemption does not apply to directors' Morocco income tax if the following three requirements
fees and similar payments received by a resi are met.
dent of Malta for services performed in the Uni Income that residents of Morocco receive for The resident is in the United States for no
ted States as a member of the board of direc performing personal services as independent more than 183 days during the tax year.
tors of a company that is a resident of the contractors or as selfemployed persons (inde The income is paid by, or on behalf of, an
United States. pendent personal services) in the United States employer who is not a U.S. resident.
during the tax year is exempt from U.S. income The income is not borne by a permanent
Public entertainers (such as theater, motion tax if the residents: establishment or fixed base the employer
picture, radio, or television artists, musicians, or Are in the United States for no more than has in the United States.
athletes) from Malta who earn more than 182 days during the tax year,
$20,000 in gross receipts, including reimbursed Do not maintain a fixed base in the United Income received by a Netherlands resident
expenses, from their entertainment activities in States for more than 89 days during the tax for employment as a member of the regular
the United States during the tax year are sub year, and complement of a ship or aircraft operated in in
ject to U.S. tax. Earn total income for those services that is ternational traffic is exempt from U.S. tax.
not more than $5,000.
These exemptions do not apply to directors'
Income received by a resident of Malta for If they have a fixed base in the United States for fees and other similar payments received by a
employment aboard a ship or an aircraft oper more than 89 days, they are taxed only on the resident of the Netherlands for services per
ated in international traffic is exempt from U.S. income attributable to the fixed base. formed outside the Netherlands as a member of
income tax if the individual is a member of the the board of directors of a company that is a
regular complement of the ship or aircraft. Income that residents of Morocco receive
for labor or personal services performed in the resident of the United States.
United States as employees (dependent per These exemptions do not apply to income
Mexico sonal services) is exempt from U.S. income tax residents of the Netherlands receive as public
Income that residents of Mexico receive for per if the residents meet three requirements. entertainers (such as theater, motion picture,
forming personal services as independent con They are in the United States for less than radio, or television artists, or musicians) or ath
tractors or selfemployed individuals (independ 183 days during the tax year. letes if the gross income, including reimbursed
ent personal services) in the United States is They are employees of a resident of Mo expenses, is more than $10,000.
exempt from U.S. income tax if the residents: rocco or of a permanent establishment of a
Are in the United States for no more than resident of a country other than Morocco if
182 days in a 12month period, and the permanent establishment is located in New Zealand
Do not have a fixed base that they regu Morocco.
larly use for performing the services. Their income is not borne by a permanent Income that residents of New Zealand receive
establishment that the employer has in the for performing personal services as independ
If they have a fixed base available, they are United States. ent contractors or selfemployed individuals is
taxed only on income attributable to the fixed subject to the provisions of Article 7 (Business
base. Compensation received for services per Profits) of the treaty. Under that provision, busi
formed by a member of the board of directors of ness profits are exempt from U.S. income tax
Income that residents of Mexico receive for a corporation does not qualify for this exemp unless the individual has a permanent estab
employment in the United States (dependent tion. lishment in the United States. If they have a per
personal services) is exempt from U.S. tax if the manent establishment in the United States, they
following three requirements are met. Income received by an individual for per are taxed on the profits attributable to the per
The resident is present in the United forming labor or personal services as an em manent establishment.
States for no more than 183 days in a ployee aboard a ship or an aircraft operated in
12month period. international traffic by a Moroccan resident is Income that residents of New Zealand re
The income is paid by, or on behalf of, an exempt from U.S. income tax if the individual is ceive for labor or personal services performed
employer who is not a resident of the Uni a member of the regular complement of the ship in the United States as employees (dependent
ted States. or aircraft. personal services) is exempt from U.S. income
The income is not borne by a permanent tax if the residents meet these requirements.
establishment or fixed base that the em These exemptions do not apply to income They are present in the United States for
ployer has in the United States. received for services performed in the United no more than 183 days in any consecutive
States by professional entertainers, including 12month period.
theater, film, radio, and television performers, Their income is paid by or on behalf of an
These exemptions do not apply to directors' musicians, and athletes, unless the services are employer that is not a resident of the Uni
fees and similar payments received by a resi performed by, or for the account of, a Moroccan ted States.
dent of Mexico for services performed outside nonprofit organization. Their income is not borne by a permanent
Mexico as a director or overseer of a company establishment that the employer has in the
that is a U.S. resident. United States.
Netherlands
These exemptions do not apply to income Income that residents of the Netherlands re The exemption does not apply to public en
residents of Mexico receive as public entertain ceive for performing personal services as inde tertainers (artists, athletes, etc.) from New Zea
ers (such as theater, motion picture, radio, or pendent contractors or selfemployed individu land who earn more than $10,000 in gross re
television artists, or musicians) or athletes if the als (independent personal services) in the ceipts, including reimbursed expenses, from
income, including reimbursed expenses, is United States is exempt from U.S. income tax if their entertainment activities in the United
more than $3,000 during the tax year for their the income is not attributable to a fixed base in States during the tax year.
entertainment activities in the United States. the United States that is regularly available for Pay received by a New Zealand resident as
This includes income from activities performed performing the services. an employee and member of the regular com
in the United States relating to the entertainer or
athlete's reputation, such as endorsements of Income that residents of the Netherlands re plement of a ship or aircraft operated in interna
commercial products. Regardless of this limit, ceive for employment in the United States (de tional traffic is exempt from U.S. tax.
the income of Mexican entertainers and ath pendent personal services) is exempt from U.S.
letes is exempt from U.S. tax if their visit to the
United States is substantially supported by pub
lic funds of Mexico, its political subdivisions, or
local authorities.
Page 10 Publication 901 (September 2016)

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Norway                                                  Do not have a fixed base regularly availa            Pay received by employees who are mem
                                                        ble to them in the United States for per             bers of the regular complement of a ship or air
Income  that  residents  of  Norway  receive  for       forming their services.                               craft operated by a resident of Poland in inter
performing  personal  services  as  independent         If they have a fixed base available in the United     national traffic is exempt from U.S. tax.
contractors  or  selfemployed  individuals  (inde     States, they are taxed only on the income attrib
pendent personal services) in the United States         utable to the fixed base. There is no dollar limit    Portugal
during the tax year is exempt from U.S. income          for condition (2) if the contractor is a resident of 
tax if the residents:                                   a country other than the United States.               Income  that  residents  of  Portugal  receive  for 
Are present in the United States for no                                                                       performing  personal  services  as  independent 
more than 182 days during the tax year,                 Income that residents of the Philippines re          contractors  or  selfemployed  individuals  (inde
and                                                     ceive  for  personal  services  performed  in  the    pendent personal services) in the United States 
Do not maintain a fixed base in the United              United  States  as  employees  (dependent  per       is exempt from U.S. income tax if the residents:
States for more than 182 days during the                sonal services) is exempt from U.S. income tax        Are in the United States for no more than 
tax year.                                               if the residents meet three requirements.             182 days in any 12month period, and
If  they  do  not  meet  requirement  (2),  they  are   They are in the United States for no more             Do not have a fixed base regularly availa
taxed  only  on  the  income  attributable  to  the     than 89 days during the tax year.                     ble to them in the United States for per
fixed base.                                             They are employees of a resident of the               forming the activities.
                                                        Philippines or of a permanent establish              If  they  have  a  fixed  base  available,  they  are 
This exemption does not apply to residents              ment maintained in the Philippines.                   taxed  only  on  the  income  attributable  to  the 
of Norway who are public entertainers (theater,         Their income is not borne by a permanent              fixed base.
motion  picture,  or  television  artists,  musicians,  establishment that the employer has in the 
or athletes) if they are in the United States for       United States.
                                                                                                              Income that residents of Portugal receive for 
more than 90 days during the tax year or their                                                                employment  in  the  United  States  (dependent 
pay for services as public entertainers is more         Pay received by an employee of a resident 
than $10,000 during the tax year.                       of  the  Philippines  for  personal  services  per   personal services) is exempt from U.S. income 
                                                        formed as a member of the regular complement          tax if the following three requirements are met.
Income that residents of Norway receive for             of a ship or an aircraft operated in international    The resident is in the United States for no 
labor or personal services performed in the Uni        traffic by a resident of the Philippines is exempt    more than 183 days in any 12month pe
ted  States  as  employees  (dependent  personal        from U.S. tax.                                        riod.
                                                                                                              The income is paid by, or on behalf of, an 
services) is exempt from U.S. income tax if the                                                               employer who is not a U.S. resident.
residents meet three requirements.                      These  exemptions  do  not  apply  to  income 
They are in the United States less than 183             residents of the Philippines receive for perform     The income is not borne by a permanent 
days during the tax year.                               ing services (both independent and dependent          establishment or fixed base that the em
They are employees of a resident of Nor                personal  services)  in  the  United  States  as  en ployer has in the United States.
way or of a permanent establishment of a                tertainers,  such  as  theater,  motion  picture,  ra
resident of a state other than Norway if the            dio, or television artists, musicians, or athletes,   Income  received  by  a  resident  of  Portugal 
permanent establishment is situated in                  if the income is more than $100 a day or $3,000       for  employment  as  a  member  of  the  regular 
Norway.                                                 for the tax year. Regardless of these limits, in     complement of a ship or aircraft operated in in
Their income is not borne by a permanent                come of Philippine entertainers is exempt from        ternational traffic is exempt from U.S. tax.
establishment that the employer has in the              U.S. tax if their visit to the United States is sub
United States.                                          stantially supported or sponsored by the Philip      These  exemptions  do  not  apply  to  income 
                                                        pine Government and the entertainers are certi       residents  of  Portugal  receive  as  public  enter
The exemption does not apply to a resident              fied  as  qualified  for  this  exemption  by  the    tainers  (such  as  theater,  motion  picture,  radio, 
of  Norway  who  performs  services  as  an  em        Philippine competent authority.                       or television artists, or musicians) or athletes if 
ployee aboard a ship or an aircraft operated by                                                               that income, including reimbursed expenses, is 
a  United  States  resident  in  international  traffic Poland                                                more than $10,000. The income of Portuguese 
or in fishing on the high seas if the resident of                                                             entertainers  and  athletes  is  exempt  from  U.S. 
Norway is a member of the regular complement            Income that residents of Poland receive for per      tax if their visit to the United States is substan
of the ship or aircraft.                                forming personal services as independent con         tially supported by public funds of Portugal or its 
                                                        tractors or selfemployed individuals (independ      political or administrative subdivisions.
Pakistan                                                ent  personal  services)  in  the  United  States  is 
                                                        exempt from U.S. income tax if they are in the        These exemptions do not apply to directors' 
Residents  of  Pakistan  who  perform  personal         United States for no more than 182 days during        fees  and  similar  payments  received  by  a  resi
services (including professional services) for or       the tax year.                                         dent of Portugal for services performed outside 
on behalf of a resident of Pakistan while in the                                                              of Portugal as a member of the board of direc
United States for no more than 183 days during          Income that residents of Poland receive for           tors of a company that is a resident of the Uni
the  tax  year  are  exempt  from  U.S.  income  tax    labor  or  personal  services  performed  as  em     ted States.
on the income from the services if they are sub        ployees (dependent personal services), includ
ject to Pakistani tax.                                  ing services performed by an officer of a corpo
                                                        ration or company, in the United States during        Romania
                                                        the tax year is exempt from U.S. income tax if 
Philippines                                             the residents meet three requirements.                Income  that  residents  of  Romania  receive  for 
                                                        They are in the United States for no more             performing  personal  services  as  independent 
Income that residents of the Philippines receive        than 182 days during the tax year.                    contractors  or  selfemployed  individuals  (inde
for  performing  personal  services  as  independ      Their income is paid by or on behalf of an            pendent personal services) in the United States 
ent contractors or as selfemployed individuals         employer who is not a U.S. resident.                  during the tax year is exempt from U.S. income 
(independent  personal  services)  in  the  United      Their income is not borne by a permanent              tax if the residents:
States during the tax year is exempt from U.S.          establishment that the employer has in the            Are present in the United States for no 
income tax if the residents:                            United States.                                        more than 182 days during the tax year, 
Are in the United States for no more than                                                                     and
89 days during the tax year,                                                                                  Do not maintain a permanent establish
Earn gross income for those services that                                                                     ment in the United States with which the in
is not more than $10,000 for the tax year if                                                                  come is effectively connected.
the income is from U.S. contractors, and
Publication 901 (September 2016)                                                                                                         Page 11

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Income that residents of Romania receive assembly or installation project, or drilling oper board of directors of a company that is a resi
for labor or personal services performed as em ation. dent of the United States.
ployees (dependent personal services), includ
ing services performed by an officer of a corpo Income derived by a resident of Russia from Income from employment as a member of
ration or company, in the United States during employment as a member of the regular com the regular complement of a ship or aircraft op
the tax year is exempt from U.S. income tax if plement of a ship or aircraft operated in interna erated by a Slovak enterprise in international
the residents meet these requirements. tional traffic is exempt from U.S. tax. traffic is exempt from U.S. income tax. If the
They are in the United States for no more ship or aircraft is operated by a U.S. enterprise,
than 182 days during the tax year. Income from technical services directly con the income is subject to U.S. income tax.
They are employees of a resident of Ro nected with the application of a right or property
mania or of a permanent establishment giving rise to a royalty is exempt if those serv Slovenia
maintained in Romania by a resident of the ices are provided as part of a contract granting
United States. the use of the right or property. Income that residents of Slovenia receive for
Their income is not borne by a permanent personal services as independent contractors
establishment that the employer has in the or selfemployed individuals (independent per
United States. These exemptions do not apply to directors'
fees and similar payments received by a resi sonal services) in the United States is exempt
These exemptions do not apply to entertain dent of Russia as a member of the board of di from U.S. income tax if they do not have a fixed
ers, such as theater, motion picture, radio, or rectors or similar body of a company that is a base regularly available to them in the United
television artists, musicians, or athletes, who resident of the United States. States for performing the services. If they have
a fixed base available in the United States, they
are present in the United States for more than are taxed on the income attributable to the fixed
90 days during the tax year (90 days or more if Slovak Republic base.
the entertainers are employees) or who earn
gross income as entertainers in the United Income that residents of the Slovak Republic re Income that residents of Slovenia receive for
States of more than $3,000 during the tax year ceive for performing personal services as inde services performed in the United States as em
($3,000 or more if they are employees). How pendent contractors or selfemployed individu ployees (dependent personal services) is ex
ever, the exemptions do apply, without regard als (independent personal services) in the empt from U.S. income tax if the residents meet
to the 90 day, $3,000 requirement, if the enter United States is exempt from U.S. income tax if the following requirements.
tainers are present in the United States by spe the residents: They are in the United States for no more
cific arrangements between the United States Are present in the United States for no than 183 days in any 12month period be
and Romania. more than 183 days in any 12month pe ginning or ending in the tax year.
riod, and
Pay received by employees who are mem Do not have a fixed base regularly availa Their income is paid by, or on behalf of, an
bers of the regular complement of a ship or air ble to them in the United States for per employer who is not a U.S. resident.
craft operated by a resident of Romania in inter forming the activities. Their income is not borne by a permanent
establishment or a fixed base that the em
national traffic is exempt from U.S. tax. If they have a fixed base available, they are ployer has in the United States.
taxed only on income attributable to the fixed
Russia base. These exemptions do not apply to directors'
fees and similar payments received by a resi
Income that residents of Russia receive for per Income that residents of the Slovak Repub dent of Slovenia for services performed in the
forming personal services as independent con lic receive for employment in the United States United States as a member of the board of di
tractors or selfemployed individuals (independ (dependent personal services) is exempt from rectors of a company that is a resident of the
ent personal services) in the United States is U.S. income tax if the following three require United States.
exempt from U.S. income tax if: ments are met.
The residents are in the United States for The resident is present in the United Income received by a Slovenian resident for
no more than 183 days during the calendar States for no more than 183 days in any employment as a member of the regular com
year, or 12month period. plement of a ship or aircraft operated in interna
The income is not attributable to a fixed The income is paid by, or on behalf of, an tional traffic is exempt from U.S. tax.
base in the United States which is regularly employer who is not a U.S. resident.
available to the residents. The income is not borne by a permanent These exemptions do not apply to income
If the residents have a fixed base available, they establishment or a fixed base that the em residents of Slovenia receive as public enter
are taxed only on the income attributable to the ployer has in the United States. tainers (such as theater, motion picture, radio,
fixed base. or television artists, or musicians) or athletes if
These exemptions do not apply to income their gross receipts, including reimbursed ex
Income that residents of Russia receive for residents of the Slovak Republic receive as penses, are more than $15,000 during the tax
employment in the United States (dependent public entertainers (such as theater, motion pic year. Regardless of these limits, income of
personal services) is exempt from U.S. income ture, radio, or television artists, or musicians) or Slovenian entertainers or athletes is exempt
tax if the following three requirements are met. sportsmen if their gross receipts, including re from U.S. tax if their visit to the United States is
The resident is in the United States for no imbursed expenses, are more than $20,000 wholly or mainly paid by public funds of either
more than 183 days during the calendar during the tax year. Regardless of these limits, the United States or Slovenia or their political
year. income of Slovak entertainers and sportsmen is subdivisions, or local authorities.
The income is paid by, or on behalf of, an exempt from U.S. income tax if their visit to the
employer who is not a resident of the Uni United States is substantially supported by pub South Africa
ted States. lic funds of the Slovak Republic, its political
The income is not borne by a permanent subdivisions, or local authorities, or the visit is Income that residents of South Africa receive
establishment or a fixed base that the em made pursuant to a specific arrangement be for performing personal services as independ
ployer has in the United States. tween the United States and the Slovak Repub ent contractors or selfemployed individuals (in
However, income from employment directly lic. dependent personal services) in the United
connected with a place of business that is not a States is exempt from U.S. income tax if the
permanent establishment is exempt if the resi These exemptions do not apply to directors' residents:
dent is present in the United States not longer fees and similar payments received by a resi Are in the United States for no more than
than 12 consecutive months. For this purpose, dent of the Slovak Republic for services per 183 days in any 12month period begin
a place of business means a construction site, formed in the United States as a member of the ning or ending in the tax year, and
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Do not have a fixed base regularly availa The exemption does not apply to pay re United States as a member of the board of di
ble to them in the United States for per ceived by employees who are members of a rectors of a company resident in the United
forming the services. regular complement of a ship or aircraft oper States.
If they have a fixed base available, they are ated in international traffic by a U.S. enterprise.
taxed only on income attributable to the fixed Sweden
base. These exemptions do not apply to public en
tertainers (such as theater, motion picture, ra Income that residents of Sweden receive for
dio, or television artists, or musicians) or ath performing personal services as independent
Income that residents of South Africa re letes from Spain who earn more than $10,000 in contractors or selfemployed individuals (inde
ceive for services performed in the United income, including reimbursed expenses, from pendent personal services) in the United States
States as employees (dependent personal their entertainment activities in the United during the tax year is exempt from U.S. income
services) is exempt from U.S. income tax if the States during the tax year. Regardless of these tax if they do not have a fixed base regularly
following requirements are met. limits, Spanish entertainers and athletes are ex available to them in the United States for per
The resident is in the United States for no empt from U.S. tax if their visit to the United forming the services. If they have a fixed base
more than 183 days in any 12month pe States is substantially supported by public available in the United States, they are taxed on
riod beginning or ending in the tax year. funds of Spain, a political subdivision, or local the income attributable to the fixed base.
The income is paid by, or on behalf of, an authority.
employer who is not a U.S. resident.
The income is not borne by a permanent Income that residents of Sweden receive for
establishment or a fixed base that the em Sri Lanka labor or personal services performed in the Uni
ployer has in the United States. ted States as employees (dependent personal
Income that residents of Sri Lanka receive for services) is exempt from U.S. income tax if the
performing personal services as independent residents meet three requirements.
These exemptions do not apply to directors' contractors or selfemployed individuals (inde They are in the United States for no more
fees and similar payments received by a resi pendent personal services) in the United States than 183 days during any consecutive
dent of South Africa for services performed in during the tax year is exempt from U.S. income 12month period.
the United States as a member of the board of tax if the residents: Their income is paid by, or on behalf of, an
directors of a company resident in the United Are in the United States for no more than employer who is not a resident of the Uni
States. 183 days in any 12month period, or ted States.
Do not have a fixed base regularly availa Their income is not borne by a permanent
These exemptions do not apply to income ble to them in the United States for the pur establishment or a fixed base that the em
residents of South Africa receive as public en pose of performing the services. ployer has in the United States.
tertainers (such as theater, motion picture, ra
dio, or television artists, or musicians) or ath If they have a fixed base available in the Income received by a resident of Sweden
letes if their gross receipts, including United States, they are taxed on the income at for employment as a member of the regular
reimbursed expenses, are more than $7,500 tributable to the fixed base. complement of a ship or aircraft operated in in
during the tax year. Regardless of these limits, ternational traffic is exempt from U.S. tax.
income of South African entertainers or athletes Income that residents of Sri Lanka receive
is exempt from U.S. income tax if their visit to for services performed in the United States as These exemptions do not apply to income
the United States is wholly or mainly supported employees (dependent personal services) is residents of Sweden receive as public enter
by public funds of South Africa, its political sub exempt from U.S. income tax if the residents tainers (such as theater, motion picture, radio,
divisions, or local authorities. meet the following requirements. or television artists, or musicians) or athletes if
They are in the United States for no more the gross income, including reimbursed expen
Income received by a resident of South Af than 183 days in any 12month period. ses, is more than $6,000 for any 12month pe
rica for services performed as an employee and Their income is paid by, or on behalf of, an riod.
member of the complement of a ship or aircraft employer who is not a U.S. resident.
operated in international traffic is exempt from Their income is not borne by a permanent These exemptions do not apply to directors'
U.S. income tax. establishment or a fixed base that the em fees received by a resident of Sweden for serv
ployer has in the United States. ices performed outside of Sweden as a member
Spain of the board of directors of a company that is a
Income received from employment as a resident of the United States.
Income that residents of Spain receive as inde member of the regular complement of a ship or
pendent contractors or selfemployed individu an aircraft operated in international traffic by a Switzerland
als (independent personal services) in the Uni Sri Lanka enterprise is exempt from U.S. tax. If
ted States is exempt from U.S. income tax if the the ship or aircraft is operated by a U.S. enter Income that residents of Switzerland receive for
residents do not have a fixed base available to prise, the income is subject to U.S. tax. personal services as independent contractors
them in the United States for performing the or selfemployed individuals (independent per
services. If they have a fixed base, they are These exemptions do not apply to public en sonal services) that they perform during the tax
taxed only on the income attributable to the tertainers (such as theater, motion picture, ra year in the United States is exempt from U.S.
fixed base. dio, or television entertainers, musicians, and income tax if they do not have a fixed base reg
athletes) from Sri Lanka who earn more than ularly available to them in the United States for
Income that residents of Spain receive for $6,000 in gross receipts, including reimbursed performing the services. If they have a fixed
personal services performed in the United expenses, from their entertainment activities in base available in the United States, they are
States as employees (dependent personal the United States during the tax year. Regard taxed on the income attributable to the fixed
services) is exempt from U.S. income tax if: less of these limits, income of Sri Lanka enter base.
The residents are present in the United tainers is exempt from U.S. income tax if their
States no more than 183 days in any visit to the United States is directly or indirectly Income that residents of Switzerland receive
12month period, supported wholly or substantially by public for services performed in the United States as
The income is paid by, or on behalf of, an funds of Sri Lanka or the United States, their employees (dependent personal services) is
employer who is not a U.S. resident, and political subdivisions, or local authorities. exempt from U.S. income tax if the residents
The income is not borne by a permanent meet the following requirements.
establishment or fixed base the employer These exemptions do not apply to directors' They are in the United States for no more
has in the United States. fees and other compensation received by a res than 183 days in any 12month period be
ident of Sri Lanka for services performed in the ginning or ending in the tax year.
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Their income is paid by, or on behalf of, an services in the United States as entertainers Their income is paid by, or on behalf of, an
employer who is not a U.S. resident. (such as theater, motion picture, radio, or televi employer who is not a resident of the Uni
Their income is not borne by a permanent sion artists, or musicians) and athletes, if the in ted States, and
establishment or a fixed base that the em come is more than $100 a day or $3,000 for the Their income is not borne by a permanent
ployer has in the United States. tax year. Regardless of these limits, income of establishment or fixed base the employer
Thai entertainers is exempt from U.S. tax if their has in the United States.
These exemptions do not apply to directors' visit to the United States is substantially suppor
fees and similar payments received by a resi ted by public funds of Thailand or its political Pay received by employees who are mem
dent of Switzerland as a member of the board subdivisions or local authorities. bers of the regular complement of a ship or air
of directors of a company that is a resident of craft operated by an enterprise in international
the United States. The exemption does not apply to pay re traffic is exempt from U.S. tax if the place of
ceived by employees who are members of the management of the enterprise is in Tunisia.
These exemptions do not apply to public en regular complement of a ship or aircraft oper However, if the enterprise is created under the
tertainers (such as theater, motion picture, ra ated in international traffic by a U.S. enterprise. laws of the United States (or a U.S. state), the
dio, or television entertainers, musicians, and pay is subject to U.S. tax.
athletes) from Switzerland who earn more than
$10,000 in gross receipts, including reimbursed Trinidad and Tobago These exemptions do not apply to income
residents of Tunisia receive as public entertain
expenses, from their entertainment activities in Income (including reimbursed travel expenses) ers (such as theater, motion picture, radio, or
the United States during the tax year. that residents of Trinidad and Tobago receive television artists, and musicians) or athletes if
during the tax year for personal services per their gross receipts, including reimbursed ex
Income received by a resident of Switzer formed in the United States is exempt from U.S. penses, are more than $7,500 during the tax
land for services performed as an employee income tax if the individuals are in the United year.
and member of the regular complement of a States for no more than 183 days during the tax
ship or aircraft operated in international traffic is year and either: These exemptions do not apply to fees re
exempt from U.S. income tax. The residents are employees of a resident ceived by a resident of Tunisia for services per
of a country other than the United States or formed as a director of a U.S. corporation if the
Thailand are employees of a permanent establish fees are treated as a distribution of profits and
ment of a U.S. resident outside the United cannot be taken as a deduction by the corpora
Income that residents of Thailand receive for States and the income is not deducted in tion.
performing personal services as independent figuring the profits of a permanent estab
contractors or as selfemployed individuals (in lishment in the United States, or
dependent personal services) in the United The income is not more than $3,000 (ex Turkey
States during the tax year is exempt from U.S. cluding reimbursed travel expenses).
income tax if the residents: Income that residents of Turkey receive for per
forming personal services as independent con
Are in the United States for no more than These exemptions do not apply to the pro tractors or selfemployed individuals (independ
89 days during the tax year, and fessional earnings of public entertainers such ent personal services) in the United States is
Do not have a fixed base regularly availa as actors, musicians, and professional athletes exempt from U.S. income tax if the residents:
ble to them in the United States for per or to any person providing their services if the Are in the United States for purposes of
forming their services. pay is more than $100 per day (excluding reim performing the services or activities for no
If they have a fixed base available in the United bursed travel expenses). more than 183 days in any 12month pe
States, they are taxed only on the income attrib riod, and
utable to the fixed base. Pay received by members of the regular Do not have a fixed base regularly availa
complement of a ship or aircraft operated in in ble to them in the United States for per
This exemption does not apply if a resident ternational traffic by a resident of Trinidad and forming the services.
of Thailand earns more than $10,000 for inde Tobago is exempt from U.S. tax. If they have a fixed base available, they are
pendent personal services and that income is
taxed only on income attributable to the fixed
paid by a U.S. resident or borne by a perma Tunisia base.
nent establishment or fixed base in the United
States. Income that residents of Tunisia receive for per Income that residents of Turkey receive for
forming personal services as independent con services performed in the United States as em
Income that residents of Thailand receive for tractors or selfemployed individuals (independ ployees (dependent personal services) is ex
services performed in the United States as em ent personal services) in the United States are empt from U.S. income tax if the following re
ployees (dependent personal services) is ex exempt from U.S. income tax if: quirements are met.
empt from U.S. income tax if the following re They are in the United States for no more The resident is in the United States for no
quirements are met. than 183 days during the tax year, more than 183 days in any 12month pe
The resident is in the United States for no They do not have a fixed base regularly riod.
more than 183 days in any 12month pe available in the United States for perform The income is paid by, or on behalf of, an
riod beginning or ending in the tax year. ing the services, and employer who is not a U.S. resident.
The income is paid by, or on behalf of, an The gross income for the tax year from The income is not borne by a permanent
employer who is not a U.S. resident. U.S. residents for services performed in establishment or a fixed base that the em
The income is not borne by a permanent the United States is no more than $7,500. ployer has in the United States.
establishment or a fixed base that the em
ployer has in the United States. This exemption does not apply to a resident
If they do not meet condition (2), they are
These exemptions do not apply to directors' taxed on the income that is attributable to the of Turkey who performs services as a member
fees and similar payments received by a resi fixed base. of the regular complement of a ship or an air
craft operated by a U.S. resident in international
dent of Thailand for services performed outside traffic.
of Thailand as a member of the board of direc Income that residents of Tunisia receive for
tors of a company that is a resident of the Uni personal services performed in the United
ted States. States as employees (dependent personal
services) is exempt from U.S. income tax if:
These exemptions do not apply to income The residents are in the U.S. for no more
residents of Thailand receive for performing than 183 days during the tax year,

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These exemptions do not apply to directors' contractors or selfemployed individuals are United States as a member of the board of di
fees and similar payments received by a resi subject to the provisions of Article 7 (Business rectors of a company resident in the United
dent of Turkey for services provided in the Uni Profits) of the treaty. Under that provision, busi States.
ted States as a member of the board of direc ness profits are exempt from U.S. income tax
tors of a company that is a resident of the unless the individual has a permanent estab Pay received by a resident of Venezuela for
United States. lishment in the United States. If they have a per services performed as an employee of a ship or
manent establishment in the United States, they an aircraft operated in international traffic is ex
These exemptions do not apply to income are taxed on the profits attributable to the per empt from U.S. income tax.
residents of Turkey receive as public entertain manent establishment.
ers (such as theater, motion picture, radio, or These exemptions do not apply to income
television artists, or musicians) or athletes if Income that residents of the United King residents of Venezuela receive as public enter
their gross receipts are more than $3,000 dur dom receive for services performed in the Uni tainers (such as theater, motion picture, radio,
ing the tax year for their entertainment activities ted States as employees (dependent personal or television artists, or musicians) or sportsmen
in the United States. If their visit to the United services) is exempt from U.S. income tax if the if their gross income, including reimbursed ex
States is substantially supported by a Turkish residents meet the following requirements. penses, is more than $6,000 for their personal
nonprofit organization or from the public funds They are in the United States for no more activities in the United States during the tax
of Turkey, its political subdivisions, or local au than 183 days in any 12month period be year. Regardless of these limits, income of Ven
thorities, the income is taxed as independent ginning or ending in the tax year. ezuelan entertainers or athletes is exempt from
personal services or dependent personal serv Their income is paid by, or on behalf of, an U.S. income tax if their visit to the United States
ices. employer who is not a U.S. resident. is wholly or mainly supported by public funds of
Their income is not borne by a permanent Venezuela, its political subdivisions, or local au
establishment that the employer has in the thorities.
Ukraine United States.
Income that residents of Ukraine receive for Professors, Teachers,
performing personal services as independent The exemption does not apply to directors'
contractors or selfemployed individuals (inde fees and similar payments received by a resi and Researchers
pendent personal services) in the United States dent of the United Kingdom for services per
is exempt from U.S. income tax if the income is formed in the United States as a member of the Pay of professors and teachers who are resi
not attributable to a fixed base in the United board of directors of a company resident in the dents of the following countries is generally ex
States that is regularly available for performing United States. empt from U.S. income tax for 2 or 3 years if
they temporarily visit the United States to teach
the services. or do research. The exemption applies to pay
Public entertainers (such as theater, motion
picture, radio, or television artists, musicians, or earned by the visiting professor or teacher dur
Income that residents of Ukraine receive for athletes) from the United Kingdom who earn ing the applicable period. For most of the fol
employment in the United States (dependent more than $20,000 in gross receipts, including lowing countries, the applicable period begins
personal services) is exempt from U.S. income reimbursed expenses, from their entertainment on the date of arrival in the United States for the
tax if the following three requirements are met. activities in the United States during the tax purpose of teaching or engaging in research.
The resident is in the United States for no year are subject to U.S. tax. Furthermore, for most of the following countries,
more than 183 days during the tax year. the exemption applies even if the stay in the
The income is paid by, or on behalf of, an Income received by a resident of the United United States extends beyond the applicable
employer who is not a resident of the Uni Kingdom for services performed as an em period.
ted States. ployee and member of the regular complement The exemption generally applies to pay re
The income is not borne by a permanent of a ship or aircraft operated in international traf ceived during a second teaching assignment if
establishment or a fixed base that the em fic is exempt from U.S. income tax. both are completed within the specified time,
ployer has in the United States.
even if the second assignment was not ar
These exemptions do not apply to directors' Venezuela ranged until after arrival in the United States on
fees and similar payments received by a resi the first assignment. For each of the countries
dent of Ukraine for services performed outside Income that residents of Venezuela receive for listed, the conditions are stated under which the
of Ukraine as a member of the board of direc personal services as independent contractors pay of a professor or teacher from that country
tors of a company that is a resident of the Uni or selfemployed individuals (independent per is exempt from U.S. income tax.
ted States. sonal services) in the United States is exempt
from U.S. income tax if they do not have a fixed If you do not meet the requirements for ex
base regularly available to them in the United emption as a teacher or if you are a resident of
These exemptions generally do not apply to States for performing the services. If they have a treaty country that does not have a special
income received as a public entertainer (such a fixed base available, they are taxed on the in provision for teachers, you may qualify under a
as a theater, motion picture, radio, or television come attributable to the fixed base. personal services income provision discussed
artist, musician, or athlete). However, income of earlier.
Ukrainian entertainers and sportsmen is exempt Income that residents of Venezuela receive
from U.S. income tax if their visit to the United for services performed in the United States as Bangladesh
States is substantially supported by public employees (dependent personal services) is
funds of Ukraine, its political subdivisions, or lo exempt from U.S. income tax if the residents An individual is exempt from U.S. income tax on
cal authorities, or the visit is made pursuant to a meet the following requirements. income from teaching or research for not more
specific arrangement between the United They are in the United States for no more than 2 years from the date of arrival for such
States and Ukraine. than 183 days in any 12month period be purposes if he or she:
ginning or ending in the tax year. Is a resident of Bangladesh immediately
Income derived by a resident of Ukraine Their income is paid by, or on behalf of, an before visiting the United States, and
from employment as a member of the regular employer who is not a U.S. resident. Is in the United States to teach or engage
complement of a ship or aircraft operated in in The income is not borne by a permanent in research at a university, college, or other
ternational traffic is exempt from U.S. tax. establishment or a fixed base that the em recognized educational institution.
ployer has in the United States.
United Kingdom This exemption does not apply to income
These exemptions do not apply to directors' from research carried on mainly for the private
Income that residents of the United Kingdom re fees and similar payments received by a resi benefit of any person rather than in the public
ceive for personal services as independent dent of Venezuela for services performed in the interest.
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Belgium                                                  The  exemption  does,  however,  apply  if  the         in research, or both, at a university or other edu
                                                         research  is        conducted through         an        cational  or  research  institution  is  exempt  from 
An individual who is a resident of Belgium at the        intergovernmental agreement on cooperation.             U.S. income tax on income from teaching or re
beginning of the visit to the United States and                                                                  search for a maximum of 2 years from the date 
who is temporarily in the United States to teach         This  exemption  also  applies  to  journalists         of arrival in the United States.
or  carry  on  research  at  a  school,  college,  uni  and correspondents who are temporarily in the 
versity or other educational or research institu        United  States  for  periods  not  longer  than  2      An  individual  may  claim  this  benefit  only 
tion is exempt from U.S. income tax for a period         years and who receive their compensation from           once. Also, this benefit and the benefits descri
not exceeding 2 years from the date of arrival in        abroad. It is not necessary that the journalists or     bed later under Students and Apprentices can 
the United States on income received for teach          correspondents be invited by the U.S. Govern           be claimed for no more than 5 years.
ing or carrying on research.                             ment or other appropriate institution, nor does it 
                                                         matter that they are employed by a private per         This  exemption  does  not  apply  to  income 
This  exemption  does  not  apply  to  income            son, including commercial enterprises and for          from research carried on mainly for the private 
from research carried on mainly for the private          eign trade organizations.                               benefit  of  any  person  rather  than  in  the  public 
benefit  of  any  person  rather  than  in  the  public                                                          interest.
interest.                                                Czech Republic
                                                                                                                 Germany
Bulgaria                                                 An individual is exempt from U.S. income tax on 
                                                         income  for  teaching  or  research  for  up  to  2     A professor or teacher who is a resident of Ger
An individual who is a resident of Bulgaria at the       years if he or she:                                     many  and  who  is  temporarily  in  the  United 
beginning of the visit to the United States and          Is a resident of the Czech Republic imme               States to engage in advanced study or research 
who is temporarily in the United States to teach         diately before visiting the United States,              or teaching at an accredited educational institu
or  carry  on  research  at  a  school,  college,  uni  and                                                     tion  or  institution  engaged  in  research  for  the 
versity  or  other  recognized  educational  or  re     Is in the United States primarily to teach or           public  benefit  is  exempt  from  U.S.  tax  on  in
search  institution  is  exempt  from  U.S.  income      conduct research at a university, college,              come  received  for  such  study,  research,  or 
tax for a period not exceeding 2 years from the          school, or other accredited educational or              teaching  for  a  maximum  of  2  years  from  the 
date  of  arrival  in  the  United  States  on  income   research institution.                                   date of arrival in the United States.
received for teaching or carrying on research.
                                                         A Czech resident is entitled to these benefits          The  exemption  does  not  apply  to  income 
This  exemption  does  not  apply  to  income            only  once.  However,  the  exemption  does  not        from research carried on mainly for the private 
from research carried on mainly for the private          apply if:                                               benefit  of  any  person  rather  than  in  the  public 
benefit  of  any  person  rather  than  in  the  public  The resident claimed during the immediate               interest. The exemption does not apply if, dur
interest.                                                preceding period the benefits described                 ing the preceding period, the benefit described 
                                                         later under Students and Apprentices, or                in paragraph (2), (3), or (4) of Article 20 of the 
China, People's Republic of                              The income is from research undertaken                  treaty, pertaining to students, was claimed.
                                                         primarily for the private benefit of a specific 
An individual who is a resident of the People's          person or persons.                                      Greece
Republic of China and who is temporarily in the 
United States primarily to teach, lecture, or con       Egypt                                                   A  professor  or  teacher  who  is  a  resident  of 
duct research at a university or other accredited                                                                Greece  and  who  is  temporarily  in  the  United 
educational  institution  or  scientific  research  in  An individual who is a resident of Egypt on the         States to teach at a university, college, or other 
stitution is exempt from U.S. income tax on in          date of arrival in the United States and who is         educational institution for a maximum of 3 years 
come for the teaching, lecturing, or research for        temporarily  in  the  United  States  primarily  to     is exempt from U.S. income tax on the income 
a total of not more than 3 years.                        teach or engage in research, or both, at a uni         received for teaching during that period.
                                                         versity  or  other  recognized  educational  institu
This  exemption  does  not  apply  to  income            tion is exempt from U.S. income tax on income           Hungary
from research carried on mainly for the private          from the teaching or research for a maximum of 
benefit  of  any  person  rather  than  in  the  public  2  years  from  the  date  of  arrival  in  the  United An  individual  who  is  a  resident  of  Hungary  on 
interest.                                                States. The individual must have been invited to        the date of arrival in the United States and who 
                                                         the United States for a period not expected to          is  temporarily  in  the  United  States  primarily  to 
Commonwealth of                                          be longer than 2 years by the U.S. Government           teach or engage in research, or both, at a uni
Independent States (C.I.S.)                              or a state or local government, or by a university      versity  or  other  recognized  educational  institu
                                                         or other recognized educational institution in the      tion is exempt from U.S. income tax on income 
An individual who is a resident of a C.I.S. mem         United States.                                          for the teaching or research for a maximum of 2 
ber  on  the  date  of  arrival  in  the  United  States                                                         years  from  the  date  of  arrival  in  the  United 
and  who  is  temporarily  in  the  United  States  at   The exemption does not apply if the resident            States. The individual must have been invited to 
the invitation of the U.S. Government or an edu         claimed, during the immediately preceding pe           the United States for a period not expected to 
cational  or  scientific  research  institution  in  the riod,  the  benefits  described  later  under Stu-      be longer than 2 years by the U.S. Government 
United States primarily to teach, engage in re          dents and Apprentices.                                  or a state or local government, or by a university 
search, or participate in scientific, technical, or                                                              or other recognized educational institution in the 
professional  conferences  is  exempt  from  U.S.        This  exemption  does  not  apply  to  income           United States.
income tax on income for teaching, research, or          from research carried on mainly for the private 
participation  in  these  conferences  for  a  maxi     benefit  of  any  person  rather  than  in  the  public The  exemption  does  not  apply  to  income 
mum period of 2 years.                                   interest.                                               from research carried on mainly for the private 
                                                                                                                 benefit  of  any  person  rather  than  in  the  public 
This  exemption  does  not  apply  to  income                                                                    interest.
from research carried on mainly for the benefit          France
of a private person, including a commercial en          An individual who is a resident of France on the        Iceland
terprise of the United States or a foreign trade         date of arrival in the United States and who is 
organization of a C.I.S. member.                         temporarily in the United States at the invitation      Although  there  is  no  provision  to  exempt  in
                                                         of  the  U.S.  Government,  a  university,  or  other   come derived by teachers or researchers in the 
                                                         recognized educational or research institution in       treaty, an individual who was otherwise entitled 
                                                         the United States primarily to teach or engage          to treaty benefits under Article 21 (Teachers) of 
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the treaty in effect before 2009 can continue to        is  expected  to  last  no  more  than  2  years  to     Luxembourg
apply those provisions.                                 teach  or  conduct  research  at  a  university,  col
                                                        lege,  school,  or  other  recognized  educational       A resident of Luxembourg who is temporarily in 
India                                                   institution, or at a medical facility primarily fun     the United States at the invitation of a U.S. uni
                                                        ded from government sources, is exempt from              versity, college, school, or other recognized ed
An individual is exempt from U.S. tax on income         U.S. income tax for up to 2 years on pay from            ucational institution only to teach or engage in 
received for teaching or research if he or she:         this teaching or research.                               research, or both, at that educational institution 
Is a resident of India immediately before                                                                        is exempt from U.S. income tax on income for 
visiting the United States, and                         This  exemption  does  not  apply  to  income            the  teaching  or  research  for  not  more  than  2 
Is in the United States to teach or engage              from research carried on mainly for the private          years  from  the  date  of  arrival  in  the  United 
in research at an accredited university or              benefit  of  any  person  rather  than  in  the  public  States.
other recognized educational institution in             interest.
the United States for a period not longer                                                                        If the individual's visit to the United States is 
than 2 years.                                           Jamaica                                                  longer than 2 years, the exemption is lost for the 
                                                                                                                 entire  visit  unless  the  competent  authorities  of 
If  the  individual's  visit  to  the  United  States   An  individual  who  is  a  resident  of  Jamaica  on    Luxembourg and the United States agree other
exceeds  2  years,  the  exemption  is  lost  for  the  the date of arrival in the United States and who         wise.
entire visit.                                           temporarily visits the United States to teach or 
                                                        engage  in  research  at  a  university,  college,  or   This exemption does not apply to pay for re
This  exemption  does  not  apply  to  income           other  recognized  educational  institution  for  a      search carried on for the benefit of any person 
from research carried on mainly for the private         period  not  expected  to  exceed  2  years,  is  ex    other than the educational institution that exten
benefit  of  any  person  rather  than  in  the  public empt  from  U.S.  income  tax  on  the  income  re      ded the invitation.
interest.                                               ceived for the teaching or research for not more 
                                                        than 2 years from the date of arrival in the Uni        Netherlands
Indonesia                                               ted States. A resident of Jamaica is entitled to 
                                                        this exemption only once.                                An individual is exempt from U.S. income tax on 
An individual is exempt from U.S. tax on income                                                                  income received for teaching or research for a 
for  teaching  or  research  for  a  maximum  of  2     This  exemption  does  not  apply  to  income            maximum of 2 years from the date of arrival if 
years  from  the  date  of  arrival  in  the  United    from research carried on mainly for the private          he or she:
States if he or she:                                    benefit  of  any  person  rather  than  in  the  public  Is a resident of the Netherlands immedi
Is a resident of Indonesia immediately be              interest.                                                ately before visiting the United States, and
fore visiting the United States, and                                                                             Is in the United States to teach or engage 
Is in the United States at the invitation of a          Japan                                                    in research at a university, college, or other 
university, school, or other recognized ed                                                                      recognized educational institution for not 
ucational institution to teach or engage in             An  individual  who  is  a  resident  of  Japan  and     more than 2 years.
research, or both, at that educational insti           who is temporarily in the United States primarily 
tution.                                                 to teach or engage in research at a university,          If the individual's visit to the United States is 
                                                        college, or other recognized educational institu        longer than 2 years, the exemption is lost for the 
A resident of Indonesia is entitled to this ex         tion is exempt from U.S. income tax on income            entire  visit  unless  the  competent  authorities  of 
emption only once. But this exemption does not          for the teaching or research for a maximum of 2          the  Netherlands  and  the  United  States  agree 
apply  to  income  from  research  carried  on          years  from  the  date  of  arrival  in  the  United     otherwise.
mainly for the private benefit of any person.           States.
                                                                                                                 The  exemption  does  not  apply  to  income 
                                                        The  exemption  does  not  apply  to  income             from  research  carried  on  primarily  for  the  pri
Israel                                                  from research carried on mainly for the private          vate  benefit  of  any  person  rather  than  in  the 
An individual who is a resident of Israel on the        benefit  of  any  person  rather  than  in  the  public  public interest. Nor does the exemption apply if 
date of arrival in the United States and who is         interest.                                                the resident claimed during the immediate pre
temporarily  in  the  United  States  primarily  to                                                              ceding period the benefits described later under 
teach or engage in research, or both, at a uni         Korea, South                                             Students and Apprentices.
versity  or  other  recognized  educational  institu
tion is exempt from U.S. income tax on income           An individual who is a resident of South Korea           Norway
from the teaching or research for a maximum of          on the date of arrival in the United States and 
2  years  from  the  date  of  arrival  in  the  United who is temporarily in the United States primarily        An individual who is a resident of Norway on the 
States. The individual must have been invited to        to  teach  or  engage  in  research,  or  both,  at  a   date of arrival in the United States and who is 
the United States for a period not expected to          university or other recognized educational insti        temporarily in the United States at the invitation 
be longer than 2 years by the U.S. Government           tution  is  exempt  from  U.S.  income  tax  on  in     of  the  U.S.  Government,  a  university,  or  other 
or a state or local government, or by a university      come  for  the  teaching  or  research  for  a  maxi    recognized educational institution in the United 
or other recognized educational institution in the      mum  of  2  years  from  the  date  of  arrival  in  the States primarily to teach or engage in research, 
United States.                                          United  States.  The  individual  must  have  been       or both, at a university or other recognized edu
                                                        invited to the United States for a period not ex        cational institution is exempt from U.S. income 
This  exemption  does  not  apply  to  income           pected  to  be  longer  than  2  years  by  the  U.S.    tax on income for the teaching or research for a 
from research carried on mainly for the private         Government or a state or local government, or            maximum period of 2 years from the date of ar
benefit  of  any  person  rather  than  in  the  public by a university or other recognized educational          rival in the United States.
interest. The exemption does not apply if, dur         institution in the United States.
ing the immediately preceding period, the bene                                                                  This  exemption  does  not  apply  to  income 
fits described in Article 24(1) of the treaty, per     The  exemption  does  not  apply  to  income             from research carried on mainly for the private 
taining to students, were claimed.                      from research carried on mainly for the private          benefit  of  any  person  rather  than  in  the  public 
                                                        benefit  of  any  person  rather  than  in  the  public  interest.
                                                        interest.
Italy
                                                                                                                 Pakistan
A professor or teacher who is a resident of Italy 
immediately before the date of arrival in the Uni                                                               A professor or teacher who is a resident of Paki
ted States and whose visit to the United States                                                                  stan  and  who  temporarily  visits  the  United 
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States to teach at a university, college, school,       This  exemption  does  not  apply  to  income           U.S. income tax on income for the teaching or 
or  other  educational  institution  for  not  longer   from research carried on mainly for the private         research. The exemption from tax applies only 
than 2 years is exempt from U.S. income tax on          benefit  of  any  person  rather  than  in  the  public if  the  visit  does  not  exceed  2  years  from  the 
the income received for teaching for that period.       interest.                                               date the individual first visits the United States 
                                                                                                                for  the  purpose  of  engaging  in  teaching  or  re
Philippines                                             Romania                                                 search.
An  individual  who  is  a  resident  of  the  Philip  An individual who is a resident of Romania on           This  exemption  does  not  apply  to  income 
pines on the date of arrival in the United States       the date of arrival in the United States and who        from research carried on mainly for the private 
and who is temporarily in the United States pri        is temporarily in the United States at the invita      benefit  of  any  person  rather  than  in  the  public 
marily to teach or engage in research, or both,         tion  of  the  U.S.  Government,  a  university,  or    interest. This exemption does not apply if, dur
at a university or other recognized educational         other  recognized  educational  institution  in  the    ing the immediately preceding period, the bene
institution is exempt from U.S. income tax on in       United States primarily to teach or engage in re       fits described in treaty Article 22(1), pertaining 
come  from  the  teaching  or  research  for  not       search, or both, at a university or other recog        to students, were claimed.
more than 2 years from the date of arrival in the       nized  educational  institution  is  exempt  from 
United  States.  The  individual  must  have  been      U.S. income tax on income for the teaching or           Trinidad and Tobago
invited to the United States for a period not ex       research  for  a  maximum  of  2  years  from  the 
pected  to  be  longer  than  2  years  by  the  U.S.   date of arrival in the United States.                   An individual who is a resident of Trinidad and 
Government or a state or local government, or                                                                   Tobago  on  the  date  of  arrival  in  the  United 
by a university or other recognized educational         This  exemption  does  not  apply  to  income           States  and  who  is  temporarily  in  the  United 
institution in the United States.                       from research carried on mainly for the private         States at the invitation of the U.S. Government, 
                                                        benefit  of  any  person  rather  than  in  the  public a university, or other accredited educational in
This  exemption  does  not  apply  to  income           interest.                                               stitution in the United States primarily to teach 
from research carried on mainly for the private                                                                 or engage in research, or both, at a university or 
benefit  of  any  person  rather  than  in  the  public Slovak Republic                                         other  accredited  educational  institution  is  ex
interest. The exemption does not apply if, dur                                                                 empt  from  U.S.  income  tax  on  the  income  re
ing the immediately preceding period, the bene         An individual is exempt from U.S. income tax on         ceived for the teaching or research for a maxi
fits described in Article 22(1) of the treaty, per     income  for  teaching  or  research  for  up  to  2     mum  of  2  years  from  the  date  of  arrival  in  the 
taining to students, were claimed.                      years if he or she:                                     United States.
                                                        Is a resident of the Slovak Republic imme
Poland                                                  diately before visiting the United States,              This  exemption  does  not  apply  to  income 
                                                        and                                                     from research carried on mainly for the private 
An individual who is a resident of Poland on the        Is in the United States primarily to teach or           benefit  of  any  person  rather  than  in  the  public 
date of arrival in the United States and who is         conduct research at a university, college,              interest.  Nor  does  the  exemption  apply  to  in
temporarily in the United States at the invitation      school, or other accredited educational or              come if an agreement exists between the Gov
of  the  U.S.  Government,  a  university,  or  other   research institution.                                   ernments of Trinidad and Tobago and the Uni
recognized educational institution in the United                                                                ted  States  for  providing  the  services  of  these 
States primarily to teach or engage in research,        A Slovak resident is entitled to these bene            individuals.
or both, at a university or other recognized edu       fits  only  once.  However,  the  exemption  does 
cational institution is exempt from U.S. income         not apply if:                                           Turkey
tax on income for the teaching or research for a        The resident claimed during the immediate 
maximum of 2 years from the date of arrival in          preceding period the benefits described                 An individual who was a resident of Turkey im
the United States.                                      later under Students and Apprentices, or                mediately before visiting the United States who 
                                                        The income is from research undertaken                  is  in  the  United  States  for  not  longer  than  2 
The exemption does not apply if the resident            primarily for the private benefit of a specific         years for the purpose of teaching or engaging in 
claimed, during the immediately preceding pe           person or persons.                                      scientific research is exempt from U.S. income 
riod,  the  benefits  described  later  under Stu-                                                              tax on payments received from outside the Uni
dents and Apprentices.                                  Slovenia                                                ted States for teaching or research.

This  exemption  does  not  apply  to  income           An  individual  who  is  a  resident  of  Slovenia  on  United Kingdom
from research carried on mainly for the private         the date of arrival in the United States and who 
benefit  of  any  person  rather  than  in  the  public temporarily visits the United States to teach or        A professor or teacher who is a resident of the 
interest.                                               engage in research at a recognized educational          United Kingdom on the date of arrival in the Uni
                                                        or  research  institution  is  exempt  from  U.S.  in  ted States and who is in the United States for 
                                                        come tax on the income received for the teach          not longer than 2 years primarily to teach or en
Portugal                                                ing or research for not more than 2 years from          gage  in  research  at  a  university,  college,  or 
                                                        the  date  of  arrival  in  the  United  States.  This  other  recognized  educational  institution  is  ex
An  individual  who  is  a  resident  of  Portugal  on  benefit  can  be  claimed  for  no  more  than  5       empt  from  U.S.  income  tax  on  income  for  the 
the date of arrival in the United States and who        years.                                                  teaching  or  research.  If  the  individual's  2year 
is temporarily in the United States at the invita                                                              period is exceeded, the exemption is lost for the 
tion of the U.S. Government, a university, other        The  exemption  does  not  apply  to  income            entire visit, including the 2year period.
accredited educational institution, or recognized       from research carried on mainly for the private 
research institution in the United States, or un       benefit  of  any  person  rather  than  in  the  public The  exemption  does  not  apply  to  income 
der an official cultural exchange program, only         interest.                                               from research carried on mainly for the private 
to  teach  or  engage  in  research,  or  both,  at  a                                                          benefit  of  any  person  rather  than  in  the  public 
university  or  educational  institution  is  exempt                                                            interest.
from U.S. income tax on income from teaching            Thailand
or research for a maximum of 2 years from the 
date of arrival in the United States. An individual     An  individual  who  is  a  resident  of  Thailand  on  Venezuela
is entitled to these benefits only once. However,       the date of arrival in the United States and who 
these benefits, and the benefits described later        is  in  the  United  States  for  not  longer  than  2  An individual who is a resident of Venezuela on 
under Students  and  Apprentices   cannot  be           years primarily to teach or engage in research          the date of arrival in the United States and who 
claimed either simultaneously or consecutively.         at a university, college, school, or other recog       temporarily visits the United States to teach or 
                                                        nized  educational  institution  is  exempt  from       engage in research at a recognized educational 
Page 18                                                                                                                  Publication 901 (September 2016)

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or research institution is exempt from U.S. in and who is temporarily present in the United Bulgaria
come tax on the income received for the teach States for the primary purpose of:
ing or research for not more than 2 years from 1. Studying at a university, college, school, A student or business trainee who is a resident
the date of arrival in the United States. This or other recognized educational institution of Bulgaria immediately before visiting the Uni
benefit can be claimed for no more than 5 in the United States, ted States and is in the United States for the
years. purpose of fulltime education at a college, uni
2. Securing training as a business or techni versity, or other recognized educational institu
The exemption does not apply to income cal apprentice, or tion of a similar nature, or fulltime training is ex
from research carried on mainly for the private 3. Studying or doing research as a recipient empt from U.S. income tax on the following
benefit of any person rather than in the public of a grant, allowance, or award from a amounts.
interest. governmental, religious, charitable, or ed Payments received from abroad for main
ucational organization tenance, education, or training.
Income from personal services of up to
Students and Apprentices is exempt from U.S. tax on the following $9,000 for each tax year.
amounts.
Residents of the following countries who are in The payments from abroad for the purpose An apprentice or a business trainee is enti
the United States to study or acquire technical of maintenance, education, or training. tled to the benefit of this exemption for a maxi
experience are exempt from U.S. income tax, The grant, allowance, or award. mum period of 2 years.
under certain conditions, on amounts received The income from personal services per
from abroad for their maintenance and studies. formed in the United States of up to $8,000 For this purpose, a business trainee is an in
This exemption does not apply to the salary for the tax year. dividual who is temporarily in the United States:
To secure training to practice a profession
paid by a foreign corporation to one of its exec or professional specialty, or
utives, a citizen and resident of a foreign coun For an individual described in (2), the ex
try who is temporarily in the United States to emption from tax applies for not more than 2 As an employee of, or under contract with,
study a particular industry for an employer. That years from the date the individual first arrived in a resident of Bulgaria, for the primary pur
amount is a continuation of salary and is not re the United States. pose of acquiring technical, professional,
or business experience from a person
ceived to study or acquire experience. other than that resident of Bulgaria or other
Barbados
For each country listed there is a statement than a person related to that resident.
of the conditions under which the exemption A student or business apprentice who is a resi
applies to students and apprentices from that dent of Barbados on the date of arrival in the Canada
country. United States and is here for fulltime education
or training is exempt from U.S. income tax on A student, business trainee, or apprentice who
Amounts received from the National Insti payments received from outside the United is or was a Canadian resident immediately be
tutes of Health (NIH) under provisions of the States for the individual's maintenance, educa fore visiting the United States, and is in the Uni
Visiting Fellows Program are generally treated tion, or training. ted States for the purpose of fulltime education
as a grant, allowance, or award for purposes of or fulltime training, is exempt from U.S. income
whether an exemption is provided by treaty. Nevertheless, an individual who qualifies for tax on amounts received from sources outside
Amounts received from NIH under the Visiting this exemption may instead choose to be the United States for maintenance, education,
Associate Program and Visiting Scientist Pro treated as a resident alien of the United States or training.
gram are not exempt from U.S. tax as a grant, for all U.S. income tax purposes. Once made, Apprentices and business trainees are enti
allowance, or award. this choice applies for the entire period that the tled to the benefit of this exemption for a maxi
individual remains qualified for exemption and
Australia may not be revoked without the permission of mum period of 1 year.
the U.S. competent authority.
A resident of Australia or an individual who was Also see Publication 597, Information on the
a resident of Australia immediately before visit United States–Canada Income Tax Treaty.
ing the United States who is temporarily here for Belgium
fulltime education is exempt from U.S. income A student or business trainee who is a resident China, People's Republic of
tax on payments received from outside the Uni of Belgium immediately before visiting the Uni A student, business apprentice, or trainee who
ted States for the individual's maintenance or ted States and is in the United States for the is a resident of the People's Republic of China
education. purpose of fulltime education or training is ex on the date of arrival in the United States and
empt from U.S. income tax on the following who is present in the United States solely to ob
Austria amounts. tain training, education, or special technical ex
Payments received from abroad for main perience is exempt from U.S. income tax on the
A student, apprentice, or business trainee who tenance, education, or training. following amounts.
is a resident of Austria immediately before visit Income from personal services of up to Payments received from abroad for main
ing the United States and is in the United States $9,000 for each tax year. tenance, education, study, research, or
for the purpose of fulltime education at a recog
training.
nized educational institution or fulltime training An apprentice or a business trainee is enti Grants or awards from a government, sci
is exempt from U.S. income tax on amounts re tled to the benefit of this exemption for a maxi entific, educational, or other taxexempt or
ceived from sources outside the United States mum period of 2 years. ganization.
for the individual's maintenance, education, or
Income from personal services performed
training. For this purpose, a business trainee is an in in the United States of up to $5,000 for
dividual who is temporarily in the United States: each tax year.
Apprentices and business trainees are enti To secure training to practice a profession
tled to the benefit of this exemption for a maxi or professional specialty, or An individual is entitled to this exemption
mum period of 3 years. As an employee of, or under contract with, only for the time reasonably necessary to com
a resident of Belgium, for the primary pur plete the education or training.
Bangladesh pose of acquiring technical, professional,
or business experience from a person
An individual who is a resident of Bangladesh other than that resident of Belgium or other
immediately before visiting the United States than a person related to that resident.
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Commonwealth of                                           on  income  from  personal  services  for  a  maxi    of income from personal services for that train
Independent States (C.I.S.)                               mum of $7,500 if the individual is in the United       ing, research, or study.
                                                          States primarily to either:
An individual who is a resident of a C.I.S. mem          Acquire technical, professional, or busi              These  exemptions  do  not  apply  to  income 
ber and who is temporarily in the United States           ness experience from a person other than               from  research  undertaken  primarily  for  the  pri
primarily to study at an educational or scientific        a resident of Cyprus or other than a person            vate benefit of a specific person or persons.
research institution or to obtain training for qual      related to that resident, or
ification  in  a  profession  or  specialty  is  exempt   Study at a university or other recognized 
from  U.S. income tax  on  amounts received  as           educational institution.                               Denmark
stipends,  scholarships,  or  other  substitute  al                                                             A student, apprentice, or business trainee who 
lowances  necessary  to  provide  ordinary  living        An individual who is a resident of Cyprus on           is  a  resident  of  Denmark  immediately  before 
expenses. An individual is entitled to the benefit        the date of arrival in the United States and who       visiting  the  United  States  and  is  in  the  United 
of this exemption for a maximum of 5 years and            is temporarily here for a period of not more than      States for the purpose of fulltime education at 
for less than $10,000 in each tax year.                   1 year as a participant in a program sponsored         an accredited educational institution, or fulltime 
                                                          by  the  U.S.  Government  primarily  to  train,  re  training,  is  exempt  from  U.S.  income  tax  on 
An  individual  who  is  a  resident  of  a  C.I.S.       search, or study is exempt from U.S. income tax        amounts received from sources outside the Uni
member  and  who  is  temporarily  in  the  United        on income for personal services for the training,      ted States for the individual's maintenance, ed
States primarily to acquire technical, professio         research, or study. This exemption is limited to       ucation, or training.
nal, or commercial experience or perform tech            $10,000.
nical  services  and  who  is  an  employee  of,  or 
under contract with, a resident of a C.I.S. mem                                                                 Apprentices and business trainees are enti
ber  is  exempt  from  U.S.  income  tax  on  the         Czech Republic                                         tled to the benefit of this exemption for a maxi
                                                                                                                 mum period of 3 years.
amounts  received  from  that  resident.  Also  ex       An individual who is a resident of the Czech Re
empt is an amount received from U.S. sources,             public at the beginning of his or her visit to the 
of not more than $10,000, that is necessary to            United States and who is temporarily present in        The  exemption  does  not  apply  to  income 
provide  for  ordinary  living  expenses.  The  ex       the United States is exempt from U.S. income           from  research  undertaken  primarily  for  the  pri
emption contained in this paragraph is limited to         tax on certain amounts for a period of up to 5         vate benefit of a specific person or persons.
1 year.                                                   years. To be entitled to the exemption, the indi
                                                          vidual must be in the United States for the pri       Egypt
An  individual  who  is  a  resident  of  a  C.I.S.       mary purpose of:
member and who is temporarily present in the              Studying at a university or other accredited           An individual who is a resident of Egypt on the 
United States under an exchange program pro              educational institution in the United States,          date of arrival in the United States and who is 
vided  for  by  an  agreement  between  govern           Obtaining training required to qualify him or          temporarily  in  the  United  States  primarily  to 
ments  on  cooperation  in  various  fields  of  sci     her to practice a profession or professional           study at a university or other recognized educa
ence  and  technology  is  exempt  from  U.S.             specialty, or                                          tional institution in the United States, obtain pro
income  tax  on  all  income  received  in  connec       Studying or doing research as a recipient              fessional training, or study or do research as a 
tion with the exchange program for a period not           of a grant, allowance, or award from a gov            recipient of a grant, allowance, or award from a 
longer than 1 year.                                       ernmental, religious, charitable, scientific,          governmental,  religious,  charitable,  scientific, 
                                                          literary, or educational organization.                 literary,  or  educational  organization  is  exempt 
Cyprus                                                    If  the  individual  meets  any  of  these  require   from U.S. income tax on the following amounts.
An individual who is a resident of Cyprus on the          ments, the following amounts are exempt from           Gifts from abroad for maintenance, educa
date of arrival in the United States and who is           U.S. tax.                                              tion, study, research, or training.
temporarily here primarily to study at a univer          The payments from abroad, other than                   The grant, allowance, or award.
sity  or  other  recognized  educational  institution     compensation for personal services, for                Income from personal services performed 
in  the  United  States,  obtain  professional  train    the purpose of maintenance, education,                 in the United States of up to $3,000 each 
ing, or study or do research as a recipient of a          study, research, or training.                          tax year.
grant, allowance, or award from a governmen              The grant, allowance, or award.
tal,  religious,  charitable,  scientific,  literary,  or The income from personal services per                 An individual is entitled to the benefit of this 
educational  organization  is  exempt  from  U.S.         formed in the United States of up to $5,000            exemption for a maximum of 5 tax years and for 
income tax on the following amounts.                      for the tax year.                                      any  additional  period  of  time  needed  to  com
                                                                                                                 plete,  as  a  fulltime  student,  educational  re
Gifts from abroad for maintenance, educa                                                                        quirements  as  a  candidate  for  a  postgraduate 
tion, or training.                                        An individual who is a Czech resident at the 
The grant, allowance, or award.                           beginning of the visit to the United States and        or professional degree from a recognized edu
Income from personal services performed                   who is temporarily present in the United States        cational institution.
in the United States of up to $2,000 for                  as  an  employee  of,  or  under  contract  with,  a 
each tax year.                                            Czech resident is exempt from U.S. income tax          An individual who is a resident of Egypt on 
                                                          for a period of 12 consecutive months on up to         the date of arrival in the United States and who 
An individual is entitled to this exemption for           $8,000 received for personal services if the indi     is  temporarily  in  the  United  States  as  an  em
up to 5 tax years and for an additional period as         vidual is in the United States primarily to:           ployee of, or under contract with, a resident of 
is necessary to complete, as a fulltime student,         Acquire technical, professional, or busi              Egypt is exempt from U.S. income tax for a pe
educational requirements for a postgraduate or            ness experience from a person other than               riod of 12 consecutive months on up to $7,500 
professional  degree  from  a  recognized  educa         the Czech resident, or                                 received for personal services if the individual is 
tional institution.                                       Study at a university or other accredited              in the United States primarily to:
                                                          educational institution in the United States.          Acquire technical, professional, or busi
An individual who is a resident of Cyprus on                                                                     ness experience from a person other than 
the date of arrival in the United States and who          An individual who is a Czech resident at the           that resident of Egypt or other than a per
is temporarily here as an employee of, or under           time he or she becomes temporarily present in          son related to that resident, or
contract  with,  a  resident  of  Cyprus  is  exempt      the  United  States  and  who  is  temporarily         Study at a university or other educational 
from U.S. income tax for not more than 1 year             present in the United States for a period not lon     institution.
                                                          ger  than  1  year  as  a  participant  in  a  program 
                                                          sponsored by the U.S. Government for the pri          An individual who is a resident of Egypt on 
                                                          mary purpose of training, research, or study is        the date of arrival in the United States and who 
                                                          exempt from U.S. income tax on up to $10,000           is temporarily in the United States for no more 
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than 1 year as a participant in a program spon           study at a university or other recognized educa          or by a nonprofit religious, charitable, scientific, 
sored by the U.S. Government primarily to train,          tional institution in the United States, obtain pro      literary,  or  educational  organization  is  exempt 
research, or study is exempt from U.S. income             fessional training, or study, or do research as a         from U.S. tax on compensation paid by the em
tax on income received for personal services for          recipient of a grant, allowance, or award from a          ployer from outside the United States if:
the training, research, or study for a maximum            notforprofit  governmental,  religious,  charita       The individual is temporarily in the United 
of $10,000.                                               ble,  scientific,  artistic,  cultural,  or  educational  States for not more than 1 year to acquire 
                                                          organization is exempt from U.S. income tax on            technical, professional, or business experi
Estonia                                                   the following amounts.                                    ence from any person other than his or her 
                                                          Gifts from abroad for maintenance, educa                 employer, and
An individual who is a resident of Estonia on the         tion, study, research, or training.                       The compensation is not more than 
date of arrival in the United States and who is           The grant, allowance, or award.                           $10,000.
temporarily  in  the  United  States  primarily  to       Income from personal services performed                   If the compensation is more than $10,000, none 
study at a university or other accredited educa          in the United States of up to $5,000 each                 of the income is exempt.
tional institution in the United States, obtain pro      tax year.
fessional training, or study or do research as a 
recipient of a grant, allowance, or award from a          An  individual  is  entitled  to  this  benefit  and      Greece
governmental,  religious,  charitable,  scientific,       the benefit described earlier under Professors, 
literary,  or  educational  organization  is  exempt      Teachers, and Researchers for a maximum of 5              A student or business apprentice who is a resi
from U.S. income tax on the following amounts.            tax years.                                                dent of Greece and is temporarily in the United 
                                                                                                                    States only to study or acquire business experi
Payments from abroad, other than com                                                                               ence  is  exempt  from  U.S.  income  tax  on 
pensation for personal services, for main                This  exemption  does  not  apply  to  income 
tenance, education, study, research, or                   from research carried on mainly for the private           amounts received from sources outside the Uni
training.                                                 benefit  of  any  person  rather  than  in  the  public   ted States for maintenance or studies.
The grant, allowance, or award.                           interest.
Income from personal services performed                                                                             Hungary
in the United States of up to $5,000 for                  An individual who is a resident of France on 
each tax year.                                            the date of arrival in the United States and who          An individual who is a resident of Hungary im
                                                          is in the United States as an employee of, or un         mediately  before  arrival  in  the  United  States 
An individual is entitled to the benefit of this          der  contract  with,  a  resident  of  France  is  ex    and is here for fulltime education or training is 
exemption for a maximum of 5 years.                       empt  from  U.S.  income  tax  for  a  period  of  12     exempt from U.S. income tax on payments re
                                                          consecutive  months  on  up  to  $8,000  received         ceived from outside the United States for the in
An individual who is a resident of Estonia on             for  personal  services  if  the  individual  is  in  the dividual's maintenance, education, or training.
the date of arrival in the United States and who          United States primarily to:
is in the United States as an employee of, or un         Acquire technical, professional, or busi                 The fulltime student or trainee may instead 
der  contract  with,  a  resident  of  Estonia  is  ex   ness experience from a person other than                  choose to be treated as a resident alien of the 
empt  from  U.S.  income  tax  for  a  period  of  12     that resident of France, or                               United  States  for  U.S.  income  tax  purposes. 
consecutive  months  on  up  to  $8,000  received         Study at an educational institution.                      Once  made,  the  choice  applies  for  the  entire 
for  personal  services  if  the  individual  is  in  the                                                           period  that  the  individual  remains  qualified  for 
United States primarily to:                               Germany                                                   exemption as a fulltime student or trainee and 
Acquire technical, professional, or busi                                                                           may  not  be  changed  unless  permission  is  ob
ness experience from a person other than                  A student or business apprentice (including Vo           tained from the U.S. competent authority.
that resident of Estonia, or                              lontaere and Praktikanten) who is or was imme
Study at an educational institution.                      diately before visiting the United States a resi         Iceland
                                                          dent  of  Germany  and  who  is  present  in  the 
An individual who is a resident of Estonia on             United States for fulltime education or training         An individual who is a resident of Iceland on the 
the date of arrival in the United States and who          is  exempt  from  U.S.  income  tax  on  amounts          date of arrival in the United States and who is 
is  temporarily  present  in  the  United  States  for    from  sources  outside  the  United  States  for          temporarily  in  the  United  States  primarily  to 
not longer than 1 year as a participant in a pro         maintenance, education, or training.                      study at a university or other recognized educa
gram  sponsored  by  the  U.S.  Government  pri                                                                    tional institution in the United States, obtain pro
marily  to  train,  research,  or  study  is  exempt      An individual who is or was immediately be               fessional training, or study or do research as a 
from  U.S.  income  tax  on  income  received  for        fore visiting the United States a resident of Ger        recipient of a grant, allowance, or award from a 
personal  services  for  the  training,  research,  or    many  is  exempt  from  U.S.  tax  on  amounts  re       governmental,  religious,  charitable,  scientific, 
study in the amount of $10,000.                           ceived as a grant, allowance, or award from a             literary,  or  educational  organization  is  exempt 
                                                          nonprofit religious, charitable, scientific, literary,    from U.S. income tax on the following amounts.
These  provisions  do  not  apply  to  income             or educational organization.                              Gifts from abroad for maintenance, educa
from research carried on mainly for the private                                                                     tion, study, research, or training.
benefit  of  any  person  rather  than  in  the  public   Individuals  described  in  the  previous  two            The grant, allowance, or award.
interest.                                                 paragraphs  are  also  exempt  from  U.S.  tax  on        Income from personal services performed 
                                                          compensation for dependent personal services              in the United States of up to $9,000 each 
                                                          of up to $9,000 per year if:                              tax year.
Finland                                                   They are present in the United States for 
                                                          not more than 4 years, and                                An individual is entitled to the benefit of this 
A fulltime student, trainee, or business appren         The services are performed for the pur                   exemption for a maximum of 5 years.
tice  who  is  a  resident  of  Finland  immediately      pose of supplementing funds available oth
before visiting the United States is exempt from          erwise for maintenance, education, or                     An individual who is a resident of Iceland on 
U.S.  income  tax  on  amounts  received  from            training.                                                 the date of arrival in the United States and who 
sources  outside  the  United  States  for  mainte                                                                 is  temporarily  in  the  United  States  as  an  em
nance, education, or training.                            If the individual's visit exceeds 4 years, the            ployee of, or under contract with, a resident of 
                                                          exemption is lost for the entire visit unless the         Iceland  is  exempt  from  U.S.  income  tax  for  a 
France                                                    competent authorities of Germany and the Uni             period  of  12  consecutive  months  on  up  to 
                                                          ted States agree otherwise.                               $9,000 received for personal services if the indi
An individual who is a resident of France on the                                                                    vidual is in the United States primarily to:
date of arrival in the United States and who is           An individual who is a resident of Germany                Acquire technical, professional, or busi
temporarily  in  the  United  States  primarily  to       and  who  is  employed  by  a  German  enterprise         ness experience from a person other than 
Publication 901 (September 2016)                                                                                                                Page 21

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that resident of Iceland or other than a per An individual who is a resident of Indonesia Italy
son related to that person, or immediately before visiting the United States
Study at a university or other educational and is temporarily in the United States only as a A student or business apprentice (trainee) who
institution. business or technical apprentice is exempt from is a resident of Italy immediately before the date
U.S. income tax for a period of 12 consecutive of arrival in the United States and who is
An individual who is a resident of Iceland on months on up to $7,500 received for personal present in the United States only for education
the date of arrival in the United States and who services. or training at a recognized educational institu
is temporarily present in the United States for tion is exempt from U.S. income tax on amounts
not longer than 1 year as a participant in a pro Ireland received from outside the United States for
gram sponsored by the U.S. Government pri maintenance, education, and training.
marily to train, research, or study is exempt A student, apprentice, or business trainee who
from U.S. income tax on income received for is a resident of Ireland immediately before visit Jamaica
personal services for the training, research, or ing the United States and is in the United States
study for a maximum of $9,000. for the purpose of fulltime education at a recog A student who is a resident of Jamaica on the
nized educational institution or fulltime training date of arrival in the United States and is here
India is exempt from U.S. income tax on amounts re for fulltime education or training is exempt from
ceived from sources outside the United States U.S. income tax on payments received from
An individual who is a resident of India immedi for the individual's maintenance, education, or outside the United States for the student's
ately before visiting the United States and who training. maintenance, education, or training.
is temporarily in the United States primarily for
studying or training is exempt from U.S. income Apprentices and business trainees are enti An individual who is a resident of Jamaica
tax on payments from abroad for maintenance, tled to the benefit of this exemption for a maxi on the date of arrival in the United States and
study, or training. The exemption does not ap mum period of 1 year. who is temporarily in the United States as an
ply to payments borne by a permanent estab employee of, or under contract with, a resident
lishment in the United States or paid by a U.S. Israel of Jamaica is exempt from U.S. income tax for a
citizen or resident, the U.S. Government, or any period of 12 consecutive months on up to
of its agencies, instrumentalities, political subdi An individual who is a resident of Israel on the $7,500 of net income from personal services if
visions, or local authorities. date of arrival in the United States and who is the individual is in the United States primarily to:
temporarily in the United States primarily to Acquire technical, professional, or busi
Under the treaty, if the payments are not ex study at a university or other recognized educa ness experience from a person other than
empt under the rule described above, an indi tional institution in the United States, obtain pro that resident of Jamaica or other than a
vidual described in the previous paragraph may fessional training, or study or do research as a person related to that resident, or
be eligible to deduct exemptions for his or her recipient of a grant, allowance, or award from a Study at a university or other recognized
spouse and dependents and the standard de governmental, religious, charitable, scientific, educational institution.
duction. The individual must file Form 1040NR literary, or educational organization is exempt
or Form 1040NREZ to claim these amounts. from U.S. income tax on the following amounts. An individual who qualifies for one of the ex
For information on how to claim these amounts, Gifts from abroad for maintenance, educa emptions discussed above may instead choose
see chapter 5 in Publication 519. tion, study, research, or training. to be treated as a resident alien of the United
The grant, allowance, or award. States for all U.S. income tax purposes. Once
The individual is entitled to these benefits Income from personal services performed made, the choice applies for the entire period
only for a period of time considered reasonable in the United States of up to $3,000 each that the individual remains qualified for exemp
or customarily required to complete studying or tax year. tion and may not be revoked unless permission
training. is obtained from the U.S. competent authority.
An individual is entitled to the benefit of this
Indonesia exemption for a maximum of 5 tax years. Japan
An individual who is a resident of Indonesia im An individual who is a resident of Israel on A student or business apprentice who is a resi
mediately before visiting the United States and the date of arrival in the United States and who dent of Japan immediately before visiting the
who is temporarily in the United States is ex is temporarily in the United States as an em United States and is in the United States for the
empt from U.S. income tax on certain amounts ployee of, or under contract with, a resident of purpose of education or training is exempt from
for a period of up to 5 years. To be entitled to Israel is exempt from U.S. income tax for a pe U.S. income tax on amounts received from
the exemption, the individual must be tempora riod of 12 consecutive months on up to $7,500 abroad for the individual's maintenance, educa
rily in the United States for fulltime study at a received for personal services if the individual is tion, or training.
U.S. university, school, or other recognized ed in the United States primarily to:
ucational institution, or for fulltime study, re Acquire technical, professional, or busi Business apprentices are entitled to the
search, or training as a recipient of a grant, al ness experience from a person other than benefit of this exemption for a maximum period
lowance, or award from either the U.S. or that resident of Israel or other than a per of 1 year.
Indonesian Government, a scientific, educa son related to that resident, or
tional, religious, or charitable organization, or Study at a university or other educational
under a technical assistance program entered institution. Kazakhstan
into by either the U.S. or Indonesian Govern
ment. If the individual meets any of these re An individual who is a resident of Israel on An individual who is a resident of Kazakhstan at
quirements, the following amounts are exempt the date of arrival in the United States and who the beginning of his or her visit to the United
from tax. is temporarily in the United States for no more States is exempt from U.S. tax on payments
All payments from abroad for mainte than 1 year as a participant in a program spon from abroad for maintenance, education, study,
nance, education, study, research, or train sored by the U.S. Government primarily to train, research, or training and on any grant, allow
ing. research, or study is exempt from U.S. income ance, or other similar payments. To be entitled
The grant, allowance, or award. tax on income received for personal services for to the exemption, the individual must be tempo
Income from personal services performed the training, research, or study for a maximum rarily present in the United States primarily to:
in the United States of up to $2,000 each of $10,000. Study at a university or other accredited
tax year. educational institution,
Obtain training required to qualify him or
her to practice a profession or professional
specialty, or,
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    Study or do research as a recipient of a            literary,  or  educational  organization  is  exempt    for  personal  services  if  the  individual  is  in  the 
    grant, allowance, or other similar payments         from U.S. income tax on the following amounts.          United States primarily to:
    from a governmental, religious, charitable,         Payments from abroad, other than com                   Acquire technical, professional, or busi
    scientific, literary, or educational organiza      pensation for personal services, for main              ness experience from a person other than 
    tion.                                               tenance, education, study, research, or                 that resident of Lithuania, or
                                                        training.                                               Study at an educational institution.
    The  individual  is  entitled  to  this  exemption  The grant, allowance, or award.
only for a period of time necessary to complete         Income from personal services performed                 An individual who is a resident of Lithuania 
the study, training, or research, but the exemp        in the United States of up to $5,000 for                on the date of arrival in the United States and 
tion for training or research may not extend for a      each tax year.                                          who is temporarily present in the United States 
period exceeding 5 years.                                                                                       for not longer than 1 year as a participant in a 
                                                        An individual is entitled to the benefit of this        program  sponsored  by  the  U.S.  Government 
    These  exemptions  do  not  apply  to  income       exemption for a maximum of 5 years.                     primarily  to  train,  research,  or  study  is  exempt 
                                                                                                                from  U.S.  income  tax  on  income  received  for 
from research if it is undertaken primarily for the                                                             personal  services  for  the  training,  research,  or 
private benefit of a specific person or persons.        An individual who is a resident of Latvia on            study in the amount of $10,000.
                                                        the date of arrival in the United States and who 
Korea, South                                            is in the United States as an employee of, or un       These  provisions  do  not  apply  to  income 
                                                        der contract with, a resident of Latvia is exempt       from research carried on mainly for the private 
An individual who is a resident of South Korea          from U.S. income tax for a period of 12 consec         benefit  of  any  person  rather  than  in  the  public 
on the date of arrival in the United States and         utive months on up to $8,000 received for per          interest.
who is temporarily in the United States primarily       sonal services if the individual is in the United 
to study at a university or other recognized edu       States primarily to:
cational  institution  in  the  United  States,  obtain Acquire technical, professional, or busi               Luxembourg
professional training, or study or do research as       ness experience from a person other than 
a recipient of a grant, allowance, or award from        that resident of Latvia, or                             A student, apprentice, or business trainee who 
a governmental, religious, charitable, scientific,      Study at an educational institution.                    is a resident of Luxembourg immediately before 
                                                                                                                visiting  the  United  States  and  is  in  the  United 
literary,  or  educational  organization  is  exempt                                                            States for the purpose of fulltime education at a 
from U.S. income tax on the following amounts.          An individual who is a resident of Latvia on            recognized  educational  institution  or  fulltime 
    Amounts from abroad for maintenance, ed            the date of arrival in the United States and who        training  is  exempt  from  U.S.  income  tax  on 
    ucation, study, research, or training.              is  temporarily  present  in  the  United  States  for  amounts  received  for  the  individual's  mainte
    The grant, allowance, or award.                     not longer than 1 year as a participant in a pro       nance, education, or training.
    Income from personal services performed             gram  sponsored  by  the  U.S.  Government  pri
    in the United States of up to $2,000 each           marily  to  train,  research,  or  study  is  exempt    Apprentices and business trainees are enti
    tax year.                                           from  U.S.  income  tax  on  income  received  for      tled to the benefit of this exemption for a maxi
                                                        personal  services  for  the  training,  research,  or  mum period of 2 years.
    An individual is entitled to the benefit of this    study in the amount of $10,000.
exemption for a maximum of 5 years.                                                                             If the individual's visit to the United States is 
                                                        These  provisions  do  not  apply  to  income           longer than 2 years, the exemption is lost for the 
    An individual who is a resident of Korea on         from research carried on mainly for the private         entire  visit  unless  the  competent  authorities  of 
the date of arrival in the United States and who        benefit  of  any  person  rather  than  in  the  public Luxembourg and the United States agree other
is  temporarily  in  the  United  States  as  an  em   interest.                                               wise.
ployee of, or under contract with, a resident of 
Korea is exempt from U.S. income tax for 1 year         Lithuania                                               Malta
on up to $5,000 received for personal services 
if the individual is in the United States primarily     An individual who is a resident of Lithuania on         A student or business trainee, who is a resident 
to:                                                     the date of arrival in the United States and who        of Malta immediately before visiting the United 
    Acquire technical, professional, or busi           is  temporarily  in  the  United  States  primarily  to States  and  is  in  the  United  States  for  the  pur
    ness experience from a person other than            study at a university or other accredited educa        pose of fulltime education or training, is exempt 
    that resident of Korea or other than a per         tional institution in the United States, obtain pro    from U.S. income tax on the following amounts.
    son related to that resident, or                    fessional training, or study or do research as a        Payments received from sources outside 
    Study at an educational institution.                recipient of a grant, allowance, or award from a        the United States for the individual's main
                                                        governmental,  religious,  charitable,  scientific,     tenance, education, or training. Apprenti
    An individual who is a resident of Korea on         literary,  or  educational  organization  is  exempt    ces and business trainees are entitled to 
the date of arrival in the United States and who        from U.S. income tax on the following amounts.          this benefit for a maximum period of 1 
is  temporarily  present  in  the  United  States  for  Payments from abroad, other than com                   year.
not longer than 1 year as a participant in a pro       pensation for personal services, for main              Income from personal services performed 
gram  sponsored  by  the  U.S.  Government  pri        tenance, education, study, research, or                 in the United States of up to $9,000 for 
marily  to  train,  research,  or  study  is  exempt    training.                                               each tax year.
from  U.S.  income  tax  on  income  received  for      The grant, allowance, or award.
personal  services  for  the  training,  research,  or  Income from personal services performed                 Mexico
study for a maximum of $10,000.                         in the United States of up to $5,000 for 
                                                        each tax year.                                          A student or business apprentice who is a resi
Latvia                                                                                                          dent  of  Mexico  immediately  before  visiting  the 
                                                        An individual is entitled to the benefit of this        United States and is in the United States solely 
An individual who is a resident of Latvia on the        exemption for a maximum of 5 years.                     for  the  purpose  of  education  or  training  is  ex
date of arrival in the United States and who is                                                                 empt  from  U.S.  tax  on  amounts  received  from 
temporarily  in  the  United  States  primarily  to     An individual who is a resident of Lithuania            sources outside the United States for the indi
study at a university or other accredited educa        on the date of arrival in the United States and         vidual's maintenance, education, or training.
tional institution in the United States, obtain pro    who is in the United States as an employee of, 
fessional training, or study or do research as a        or under contract with, a resident of Lithuania is 
recipient of a grant, allowance, or award from a        exempt from U.S. income tax for a period of 12 
governmental,  religious,  charitable,  scientific,     consecutive  months  on  up  to  $8,000  received 

Publication 901 (September 2016)                                                                                                                   Page 23

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Morocco                                                 United States for fulltime education is exempt           they  are  under  contract.  To  qualify  for  this  ex
                                                        from U.S. income tax on amounts received from             emption, they must be employees of, or under 
An individual who is a resident of Morocco on           abroad for maintenance or education.                      contract with, a Pakistani enterprise or religious, 
the date of arrival in the United States and who                                                                  charitable,  scientific,  or  educational  organiza
is  temporarily  in  the  United  States  primarily  to Norway                                                    tion and be in the United States only to acquire 
study at a university or other recognized educa                                                                  technical, professional, or business experience 
tional institution in the United States, obtain pro    An individual who is a resident of Norway on the          from a person other than that enterprise or or
fessional training, or study or do research as a        date of arrival in the United States and who is           ganization.
recipient of a grant, allowance, or award from a        temporarily  in  the  United  States  primarily  to 
governmental,  religious,  charitable,  scientific,     study at a university or other recognized educa             Also  exempt  from  U.S.  income  tax  on  cer
literary,  or  educational  organization  is  exempt    tional institution in the United States, obtain pro      tain income are residents of Pakistan tempora
from U.S. income tax on the following amounts.          fessional training, or study or do research as a          rily in the United States under an arrangement 
Gifts from abroad for maintenance, educa               recipient of a grant, allowance, or award from a          with  the  U.S.  Government,  or  any  of  its  agen
tion, study, research, or training.                     governmental,  religious,  charitable,  scientific,       cies or instrumentalities, only for study, training, 
The grant, allowance, or award.                         literary,  or  educational  organization  is  exempt      or orientation. They are exempt from tax on in
Income from personal services performed                 from U.S. income tax on the following amounts.            come of not more than $10,000 for services di
in the United States of up to $2,000 each               Gifts from abroad for maintenance, educa                 rectly related to their training, study, or orienta
tax year.                                               tion, study, research, or training.                       tion,  including  income  from  their  employer 
                                                        The grant, allowance, or award.                           abroad.
An individual is entitled to the benefit of this        Income from personal services performed 
exemption for a maximum of 5 years.                     in the United States of up to $2,000 each                 Philippines
                                                        tax year.
Netherlands                                                                                                       An  individual  who  is  a  resident  of  the  Philip
                                                        An individual is entitled to the benefit of this          pines on the date of arrival in the United States 
An  individual  who  immediately  before  visiting      exemption for a maximum of 5 tax years.                   and who is temporarily in the United States pri
the  United  States  is  a  resident  of  the  Nether                                                            marily  to  study  at  a  university  or  other  recog
lands  and  who  is  present  in  the  United  States   An individual who is a resident of Norway on              nized  educational  institution  in  the  United 
primarily for fulltime study at a recognized uni      the date of arrival in the United States and who          States, obtain professional training, or study or 
versity,  college,  or  school  or  securing  training  is in the United States as an employee of, or un         do research as a recipient of a grant, allowance, 
as  a  business  apprentice  is  exempt  from  U.S.     der  contract  with,  a  resident  of  Norway  is  ex    or award from a governmental, religious, chari
income tax on the following amounts.                    empt  from  U.S.  income  tax  for  a  period  of  12     table,  scientific,  literary,  or  educational  organi
Payments from abroad for maintenance,                   consecutive  months  on  up  to  $5,000  received         zation  is  exempt  from  U.S.  income  tax  on  the 
education, or training.                                 for  personal  services  if  the  individual  is  in  the following amounts.
Income from personal services performed                 United States primarily to:                                  Gifts from abroad for maintenance, educa
in the United States of up to $2,000 each               Acquire technical, professional, or busi                    tion, study, research, or training.
tax year.                                               ness experience from a person other than                     The grant, allowance, or award.
                                                        that resident of Norway or other than a per                 Income from personal services performed 
The  individual  is  entitled  to  this  exemption      son related to that resident of Norway, or                   in the United States of up to $3,000 each 
only for a period of time considered reasonable         Study at an educational institution.                         tax year.
or customarily required to complete studying or 
training.                                               Also exempt is a resident of Norway who is                   An individual is entitled to the benefit of this 
                                                        present in the United States for not longer than          exemption for a maximum of 5 years.
An  individual  who  immediately  before  visit        1 year as a participant in a program sponsored 
ing the United States is a resident of the Nether      by the Government of the United States primar               An individual who is a resident of the Philip
lands  and  is  temporarily  present  in  the  United   ily to train, research, or study. The individual is       pines on the date of arrival in the United States 
States  for  a  period  not  exceeding  3  years  for   exempt from tax on income from personal serv             and who is temporarily in the United States as 
the  purpose  of  study,  research,  or  training       ices  performed  in  the  United  States  and  re        an employee of, or under contract with, a resi
solely  as  a  recipient  of  a  grant,  allowance,  or ceived for the training, research, or study, for a        dent of the Philippines is exempt from U.S. in
award  from  a  scientific,  educational,  religious,   maximum of $10,000.                                       come tax for a period of 12 consecutive months 
or  charitable  organization  or  under  a  technical                                                             on up to $7,500 received for personal services 
assistance  program  entered  into  by  either  the                                                               if the individual is in the United States primarily 
Netherlands or the United States, or its political      Pakistan                                                  to:
subdivisions or local authorities is exempt from                                                                     Acquire technical, professional, or busi
U.S. income tax on the following amounts.               Residents of Pakistan temporarily in the United              ness experience from a person other than 
The amount of the grant, allowance, or                  States are exempt from U.S. income tax on cer               that resident of the Philippines or other 
award.                                                  tain income they may receive. To be entitled to              than a person related to that resident, or
Income of up to $2,000 for personal serv               this  exemption,  they  must  be  in  the  United            Study at an educational institution.
ices performed in the United States for any             States only as students at a recognized univer
tax year if the services are connected with,            sity,  college,  or  school,  or  as  recipients  of 
or incidental to, the study, research, or               grants,  allowances,  or  awards  from  religious,           An individual who is a resident of the Philip
training.                                               charitable,  scientific,  or  educational  organiza      pines on the date of arrival in the United States, 
                                                        tions of Pakistan primarily to study or research.         and who is temporarily in the United States (for 
                                                        The income exempt in these cases is any pay              no more than 1 year as a participant in a pro
An individual is not entitled to these exemp           ment from abroad for maintenance, education,              gram  sponsored  by  the  U.S.  Government)  pri
tions  if,  during  the  immediately  preceding  pe    or training, and any pay for personal services of         marily  to  train,  research,  or  study  is  exempt 
riod,  the  individual  claimed  the  exemption  dis   not more than $5,000 for any tax year.                    from  U.S.  income  tax  on  income  received  for 
cussed earlier under Professors, Teachers, and                                                                    personal  services  for  the  training,  research,  or 
Researchers.                                                                                                      study, up to a maximum of $10,000.
                                                        Other residents of Pakistan who are tempo
                                                        rarily  in  the  United  States  for  no  more  than  1 
New Zealand                                             year are exempt from U.S. income tax on pay of            Poland
                                                        not more than $6,000 received for that period, 
A resident of New Zealand or an individual who          including  pay  from  the  enterprise  or  organiza      An individual who is a resident of Poland on the 
was a resident of New Zealand immediately be           tion of which they are employees or with which            date of arrival in the United States and who is 
fore  visiting  the  United  States  who  is  in  the                                                             temporarily  in  the  United  States  primarily  to 
Page 24                                                                                                                  Publication 901 (September 2016)

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study at a university or other recognized educa        or under contract with, a resident of Portugal is         from a governmental, religious, charitable, 
tional institution in the United States, obtain pro    exempt from U.S. income tax for a period of 12            scientific, literary, or educational organiza
fessional training, or study or do research as a        consecutive  months  on  up  to  $8,000  received         tion.
recipient of a grant, allowance, or award from a        for  personal  services  if  the  individual  is  in  the 
governmental,  religious,  charitable,  scientific,     United States primarily to:                               The  individual  is  entitled  to  this  exemption 
literary,  or  educational  organization  is  exempt    Acquire technical, professional, or busi                 only for a period of time necessary to complete 
from U.S. income tax on the following amounts.          ness experience from a person other than                  the study, training, or research, but the exemp
Gifts from abroad for maintenance, educa               that resident of Portugal, or                             tion for training or research may not extend for a 
tion, study, research, or training.                     Study at an educational institution.                      period exceeding 5 years.
The grant, allowance, or award.
Any other payments received from Poland,                Romania                                                   These  exemptions  do  not  apply  to  income 
except income from performing personal                                                                            from research if it is undertaken primarily for the 
services.                                               An individual who is a resident of Romania on             private benefit of a specific person or persons.
Income from personal services performed                 the date of arrival in the United States and who 
in the United States of up to $2,000 each               is  temporarily  in  the  United  States  primarily  to   Slovak Republic
tax year.                                               study at a university or other recognized educa
                                                        tional institution in the United States, obtain pro      An  individual  who  is  a  resident  of  the  Slovak 
An individual is entitled to the benefit of this        fessional training, or study or do research as a          Republic  at  the  beginning  of  his  or  her  visit  to 
exemption for a maximum of 5 years.                     recipient of a grant, allowance, or award from a          the  United  States  and  who  is  temporarily 
                                                        governmental,  religious,  charitable,  scientific,       present  in  the  United  States  is  exempt  from 
An individual who is a resident of Poland on            literary,  or  educational  organization  is  exempt      U.S. income tax on certain amounts for a period 
the date of arrival in the United States and who        from U.S. income tax on the following amounts.            of up to 5 years. To be entitled to the exemp
is  temporarily  in  the  United  States  as  an  em   Gifts from abroad for maintenance, educa                 tion, the individual must be in the United States 
ployee of, or under contract with, a resident of        tion, study, research, or training.                       for the primary purpose of:
Poland  is  exempt  from  U.S.  income  tax  for  1     The grant, allowance, or award.                           Studying at a university or other accredited 
year on up to $5,000 received for personal serv        Income from personal services performed                   educational institution in the United States,
ices if the individual is in the United States pri     in the United States of up to $2,000 each                 Obtaining training required to qualify him or 
marily to:                                              tax year.                                                 her to practice a profession or professional 
Acquire technical, professional, or busi                                                                         specialty, or
ness experience from a person other than                An individual is entitled to the benefit of this          Studying or doing research as a recipient 
that resident of Poland or other than a per            exemption for a maximum of 5 years.                       of a grant, allowance, or award from a gov
son related to that resident, or                                                                                  ernmental, religious, charitable, scientific, 
Study at an educational institution.                                                                              literary, or educational organization.
                                                        An individual who is a resident of Romania 
An individual who is a resident of Poland on            on the date of arrival in the United States and           If  the  individual  meets  any  of  these  require
the date of arrival in the United States and who        who  is  temporarily  in  the  United  States  as  an     ments, the following amounts are exempt from 
is temporarily in the United States for not longer      employee of, or under contract with, a resident           U.S. tax.
than 1 year as a participant in a program spon         of Romania is exempt from U.S. income tax for             The payments from abroad, other than 
sored by the U.S. Government primarily to train,        1  year  on  up  to  $5,000  received  for  personal      compensation for personal services, for 
research, or study is exempt from U.S. income           services if the individual is in the United States        the purpose of maintenance, education, 
tax on up to $10,000 of income received for per        primarily to:                                             study, research, or training.
sonal  services  for  the  training,  research,  or     Acquire technical, professional, or busi                 The grant, allowance, or award.
study.                                                  ness experience from a person other than                  The income from personal services per
                                                        that resident of Romania or other than a                  formed in the United States of up to $5,000 
                                                        person related to that resident, or                       for the tax year.
Portugal                                                Study at an educational institution.
An  individual  who  is  a  resident  of  Portugal  on                                                            An individual who is a Slovak resident at the 
the date of arrival in the United States and who        An individual who is a resident of Romania                beginning of the visit to the United States and 
is  temporarily  in  the  United  States  primarily  to on the date of arrival in the United States and           who is temporarily present in the United States 
study at a university or other accredited educa        who is temporarily in the United States for not           as  an  employee  of,  or  under  contract  with,  a 
tional institution in the United States, obtain pro    longer than 1 year as a participant in a program          Slovak resident is exempt from U.S. income tax 
fessional training, or study, or do research as a       sponsored by the U.S. Government primarily to             for a period of 12 consecutive months on up to 
recipient of a grant, allowance, or award from a        train, research, or study is exempt from U.S. in         $8,000  received  from  personal  services  if  the 
governmental,  religious,  charitable,  scientific,     come tax on up to $10,000 of income received              individual is in the United States primarily to:
literary,  or  educational  organization  is  exempt    for personal services for the training, research,         Acquire technical, professional, or busi
from U.S. income tax on the following amounts.          or study.                                                 ness experience from a person other than 
Payments from abroad for maintenance,                                                                             the Slovak resident, or
education, study, research, or training.                Russia                                                    Study at a university or other accredited 
The grant, allowance, or award.                                                                                   educational institution in the United States.
Income from personal services performed                 An individual who is a resident of Russia at the 
in the United States of up to $5,000 each               beginning of his or her visit to the United States        An individual who is a Slovak resident at the 
tax year.                                               is  exempt  from  U.S.  tax  on  payments  from           time he or she becomes temporarily present in 
                                                        abroad  for  maintenance,  education,  study,  re        the  United  States  and  who  is  temporarily 
An individual is entitled to the benefit of this        search, or training and on any grant, allowance,          present in the United States for a period not lon
exemption  for  a  maximum  of  5  tax  years  from     or other similar payments. To be entitled to the          ger  than  1  year  as  a  participant  in  a  program 
the date of arrival in the United States. The ben      exemption,  the  individual  must  be  temporarily        sponsored by the U.S. government for the pri
efits  provided  here  and  the  benefits  described    present in the United States primarily to:                mary purpose of training, research, or study is 
earlier  under Professors,  Teachers,  and  Re-         Study at a university or other accredited                 exempt from U.S. income tax on up to $10,000 
searchers  cannot be claimed simultaneously or          educational institution,                                  of income from personal services for that train
consecutively.                                          Obtain training required to qualify him or                ing, research, or study.
                                                        her to practice a profession or professional 
An  individual  who  is  a  resident  of  Portugal      specialty, or                                             These  exemptions  do  not  apply  to  income 
on the date of arrival in the United States and         Study or do research as a recipient of a                  from  research  undertaken  primarily  for  the  pri
who is in the United States as an employee of,          grant, allowance, or other similar payments               vate benefit of a specific person or persons.
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Slovenia                                                 as  a  recipient  of  a  grant,  allowance,  or  award  training is exempt from U.S. tax on amounts re
                                                         from  a  governmental,  religious,  charitable,  sci   ceived from sources outside the United States 
An  individual  who  is  a  resident  of  Slovenia  at   entific,  literary,  or  educational  organization  is  for the individual's maintenance, education, and 
the  beginning  of  the  visit  to  the  United  States  exempt  from  U.S.  income  tax  on  the  following     training.
and who is temporarily in the United States pri         amounts.
marily to study at a U.S. university or other rec       Payments from abroad (other than com                   Switzerland
ognized  educational  institution,  to  obtain  train   pensation for personal services) for main
ing to become qualified to practice a profession         tenance, education, study, research, or                 A student, apprentice, or business trainee who 
or  professional  specialty,  or  to  study  or  do  re training.                                               is a resident of Switzerland immediately before 
search as a recipient of a grant, allowance, or          The grant, allowance, or award.                         visiting  the  United  States  and  is  in  the  United 
award  from  a  governmental,  religious,  charita      Income from personal services performed                 States for the purpose of fulltime education or 
ble, scientific, literary, or educational organiza      in the United States of up to $5,000 for                training  is  exempt  from  U.S.  income  tax  on 
tion is exempt from U.S. income tax on the fol          each tax year.                                          amounts received from sources outside the Uni
lowing amounts.                                          An individual is entitled to the benefit of this ex    ted States for the individual's maintenance, ed
Payments from abroad (other than com                    emption for a maximum of 5 years.                       ucation, or training.
pensation for personal services) for main
tenance, education, study, research, or                  An  individual  who  is  a  resident  of  Spain  at     Thailand
training.                                                the  beginning  of  the  visit  to  the  United  States 
The grant, allowance, or award.                          and  is  temporarily  in  the  United  States  as  an   An  individual  who  is  a  resident  of  Thailand  at 
Income from personal services performed                  employee of, or under contract with, a resident         the  beginning  of  his  or  her  visit  to  the  United 
in the United States of up to $5,000 for                 of Spain is exempt from U.S. income tax for a           States  and  who  is  temporarily  present  in  the 
each tax year.                                           period  of  12  consecutive  months  on  up  to         United  States  is  exempt  from  U.S.  income  tax 
An individual is entitled to the benefit of this ex     $8,000 received for personal services if the indi      on certain amounts for a period of up to 5 years. 
emption for a maximum of 5 tax years and for             vidual is in the United States primarily to:            To  be  entitled  to  the  exemption,  the  individual 
any  additional  period  of  time  needed  to  com      Acquire technical, professional, or busi               must be in the United States for the primary pur
plete,  as  a  fulltime  student,  educational  re     ness experience from a person other than                pose of:
quirements  as  a  candidate  for  a  postgraduate       that Spanish resident, or                               Studying at a university or other recog
or professional degree from a recognized edu            Study at a university or other accredited               nized educational institution in the United 
cational institution.                                    educational institution in the United States.           States,
                                                                                                                 Obtaining training required to qualify him or 
An  individual  who  is  a  resident  of  Slovenia       Both the $5,000 and $8,000 exemptions in               her to practice a profession or professional 
on the date of arrival in the United States and          clude  any  amount  excluded  or  exempted  from        specialty, or
who  is  temporarily  in  the  United  States  as  an    tax under U.S. tax law.                                 Studying or doing research as a recipient 
employee of, or under contract with, a resident                                                                  of a grant, allowance, or award from a gov
of Slovenia is exempt from U.S. income tax for           These  exemptions  do  not  apply  to  income           ernmental, religious, charitable, scientific, 
a  period  not  exceeding  12  months  on  up  to        from research carried on mainly for the private         literary, or educational organization.
$8,000 received for personal services if the indi       benefit  of  any  person  rather  than  in  the  public If  the  individual  meets  any  of  these  require
vidual is in the United States primarily to:             interest.                                               ments, the following amounts are exempt from 
Acquire technical, professional, or busi                                                                        U.S. tax.
ness experience from a person other than                 Sri Lanka                                               Gifts from abroad for the purpose of main
that resident of Slovenia, or                                                                                    tenance, education, study, research, or 
Study at a university or other recognized                A student, apprentice, or business trainee, who         training.
educational institution.                                 is a resident of Sri Lanka resident immediately         The grant, allowance, or award.
                                                         before  visiting  the  United  States  and  is  in  the Income from personal services performed 
These  provisions  do  not  apply  to  income            United States for the purpose of fulltime educa       in the United States of up to $3,000 for the 
from research carried on mainly for the private          tion or training, is exempt from U.S. income tax        tax year.
benefit  of  any  person  rather  than  in  the  public  on amounts received from sources outside the 
interest.                                                United States for the individual's maintenance,         An individual who is a resident of Thailand at 
                                                         education, or training.                                 the  beginning  of  the  visit  to  the  United  States 
South Africa                                                                                                     and  who  is  temporarily  present  in  the  United 
                                                         An individual who is a resident of Sri Lanka            States  as  an  employee  of,  or  under  contract 
A student, apprentice, or business trainee who           on the date of arrival in the United States and         with, a resident of Thailand is exempt from U.S. 
is a resident of South Africa immediately before         who  is  temporarily  in  the  United  States  as  an   income  tax  for  a  period  of  12  consecutive 
visiting  the  United  States  and  is  in  the  United  employee of, or under contract with, a resident         months on up to $7,500 received from personal 
States for the purpose of fulltime education or         of  Sri  Lanka,  or  as  a  participant  in  a  program services if the individual is in the United States 
training  is  exempt  from  U.S.  income  tax  on        sponsored by the United States or by any inter         primarily to:
amounts received from sources outside the Uni           national  organization,  is  exempt  from  U.S.  in    Acquire technical, professional, or busi
ted States for the individual's maintenance, ed         come tax for a period not exceeding 1 year on           ness experience from a person other than 
ucation, or training.                                    up  to  $6,000  received  for  personal  services  if   the Thai resident, or
                                                         the individual is in the United States primarily to:    Study at a university or other recognized 
Apprentices and business trainees are enti              Acquire technical, professional, or busi               educational institution in the United States.
tled to the benefit of this exemption for a maxi        ness experience from a person other than 
mum period of 1 year.                                    that resident of Sri Lanka or other than a 
                                                         person related to that resident, or                     An individual who is a resident of Thailand at 
Spain                                                    Study at a university or other recognized               the time he or she becomes temporarily present 
                                                         educational institution.                                in  the  United  States  and  who  is  temporarily 
                                                                                                                 present in the United States for a period not lon
An individual who is a resident of Spain at the                                                                  ger  than  1  year  as  a  participant  in  a  program 
beginning of the visit to the United States and          Sweden                                                  sponsored by the U.S. government for the pri
who is temporarily in the United States primarily                                                                mary purpose of training, research, or study is 
to study at a U.S. university or other accredited        A student, apprentice, or business trainee who          exempt from U.S. income tax on up to $10,000 
educational institution, to obtain training to be       is a resident of Sweden immediately before vis         of income from personal services for that train
come qualified to practice a profession or pro          iting  the  United  States  and  is  in  the  United    ing, research, or study.
fessional  specialty,  or  to  study  or  do  research   States for the purpose of fulltime education or 
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Trinidad and Tobago                                      Turkey                                                       The grant, allowance, or award.
                                                                                                                      Income from personal services performed 
An individual who is a resident of Trinidad and          A student, apprentice, or business trainee who               in the United States of up to $5,000 for 
Tobago  on  the  date  of  arrival  in  the  United      is a resident of Turkey immediately before visit            each tax year.
States  and  who  is  temporarily  in  the  United       ing the United States and is in the United States 
States primarily to study at a university or other       for the purpose of fulltime education or training      An individual is generally entitled to the ben
accredited  educational  institution  in  the  United    is exempt from U.S. income tax on amounts re           efit of this exemption for a maximum of 5 years 
States, obtain professional training, or study or        ceived from sources outside the United States           from  the  date  of  arrival  in  the  United  States. 
do research as a recipient of a grant, allowance,        for  the  individual's  maintenance,  education,  or    This exemption will also apply to any additional 
or award from a governmental, religious, chari          training.                                               period of time that a fulltime student needs to 
table,  scientific,  literary,  or  educational  organi                                                         complete  the  educational  requirements  as  a 
zation  is  exempt  from  U.S.  income  tax  on  the     Ukraine                                                 candidate  for  a  postgraduate  or  professional 
following amounts.                                                                                               degree  from  a  recognized  educational  institu
Gifts from abroad for maintenance, educa                An individual who is a resident of Ukraine at the       tion.
tion, study, research, or training.                      beginning of his or her visit to the United States 
The grant, allowance, or award.                          is  exempt  from  U.S.  tax  on  payments  from         An individual who is a resident of Venezuela 
Income from personal services performed                  abroad  for  maintenance,  education,  study,  re      on the date of arrival in the United States and 
in the United States of up to $2,000 each                search, or training and on any grant, allowance,        who is in the United States as an employee of, 
tax year, or, if the individual is obtaining             or other similar payments. To be entitled to the        or under contract with, a resident of Venezuela 
training required to qualify to practice a               exemption,  the  individual  must  be  temporarily      is exempt from U.S. income tax for a period of 
profession or a professional specialty, a                present in the United States primarily to:              12  months  on  up  to  $8,000  received  for  per
maximum of $5,000 for any tax year.                      Study at a university or other accredited               sonal services if the individual is in the United 
                                                         educational institution,                                States primarily to:
An individual is entitled to the benefit of this         Obtain training required to qualify him or                   Acquire technical, professional, or busi
exemption for a maximum period of 5 tax years.           her to practice a profession or professional                 ness experience from a person other than 
                                                         specialty, or                                                that resident of Venezuela, or
An  individual  who  is  a  resident  of  Trinidad       Study or do research as a recipient of a                     Study at an educational institution.
and Tobago on the date of arrival in the United          grant, allowance, or other similar payments 
States  and  who  is  in  the  United  States  as  an    from a governmental, religious, charitable,             These  provisions  do  not  apply  to  income 
employee of, or under contract with, a resident          scientific, literary, or educational organiza          from research carried on mainly for the private 
or  corporation  of  Trinidad  and  Tobago  is  ex      tion.                                                   benefit  of  any  person  rather  than  in  the  public 
empt from U.S. income tax for 1 tax year on up                                                                   interest.
to  $5,000  received  for  personal  services  if  the   The  individual  is  entitled  to  this  exemption 
individual is in the United States primarily to:         only for a period of time necessary to complete         Wages and Pensions
Study at an educational institution, or                  the study, training, or research, but the exemp        Paid by a Foreign
Acquire technical, professional, or busi                tion for training or research may not extend for a 
ness experience from a person other than                 period exceeding 5 years.                               Government
that resident or corporation of Trinidad and 
Tobago.                                                                                                          Wages,  salaries,  pensions,  and  annuities  paid 
                                                         These  exemptions  do  not  apply  to  income           by the governments of the following countries to 
Also  exempt  is  a  resident  of  Trinidad  and         from research if it is undertaken primarily for the     their  residents  who  are  present  in  the  United 
Tobago who is present in the United States for           private benefit of a specific person or persons.        States  as  nonresident  aliens  generally  are  ex
not longer than 1 year as a participant in a pro                                                                empt from U.S. income tax. The conditions un
gram  sponsored  by  the  U.S.  Government  pri         United Kingdom                                          der which the income is exempt are stated for 
marily to train, research, or study. The individual                                                              each of the countries listed.
is  exempt  from  tax  on  income  from  personal        A student or business apprentice who is a resi
services performed in the United States and re          dent of the United Kingdom immediately before           Exemption under U.S. tax law. Employees of 
ceived for the training, research, or study for up       visiting  the  United  States  and  is  in  the  United foreign countries who do not qualify under a tax 
to a maximum of $10,000.                                 States for the purpose of fulltime education at a      treaty provision and employees of international 
                                                         recognized  educational  institution  or  fulltime     organizations should see if they can qualify for 
Tunisia                                                  training  is  exempt  from  U.S.  income  tax  on       exemption under U.S. tax law.
                                                         amounts received from abroad for the individu          If you work for a foreign government in the 
An individual who is a resident of Tunisia imme         al's maintenance, education, or training.               United  States,  your  foreign  government  salary 
diately  before  visiting  the  United  States  and                                                              is exempt from U.S. tax if you perform services 
who is in the United States for fulltime study or       Apprentices and business trainees are enti             similar to those performed by U.S. government 
training is exempt from U.S. income tax on the           tled to the benefit of this exemption for a maxi       employees in that foreign country and that for
following amounts.                                       mum period of 1 year.                                   eign  government  grants  an  equivalent  exemp
Payments from abroad for fulltime study                                                                         tion. If you work for an international organization 
or training.                                             Venezuela                                               in  the  United  States,  your  salary  from  that 
A grant, allowance, or award from a gov                                                                         source is exempt from U.S. tax. See chapter 10 
ernmental, religious, charitable, scientific,            An individual who is a resident of Venezuela on         of Publication 519 for more information.
literary, or educational organization to                 the date of arrival in the United States and who 
study or engage in research.                             is  temporarily  in  the  United  States  primarily  to Australia
Income from personal services performed                  study at a university or other recognized educa
in the United States of up to $4,000 in any              tional institution in the United States, obtain pro    Salaries,  wages,  and  similar  income,  including 
tax year.                                                fessional training, or study or do research as a        pensions, paid by Australia, its political subdivi
                                                         recipient of a grant, allowance, or award from a        sions,  agencies,  or  authorities  to  its  citizens 
The  individual  is  entitled  to  this  exemption       governmental,  religious,  charitable,  scientific,     (other than U.S. citizens) for performing govern
for a maximum of 5 years.                                literary,  or  educational  organization  is  exempt    mental functions as an employee of any of the 
                                                         from U.S. income tax on the following amounts.          above  entities  are  exempt  from  U.S.  income 
                                                         Payments from abroad, other than com                   tax.
                                                         pensation for personal services, for main
                                                         tenance, education, study, research, or 
                                                         training.
Publication 901 (September 2016)                                                                                                                        Page 27

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Austria an individual for services performed for the pay These exemptions do not apply to income or
ing governmental body are exempt from U.S. in pensions for services performed in connection
Wages, salaries, similar income, and pensions come tax unless the recipient is both a resident with a business carried on by the People's Re
and annuities paid from public funds of Austria, and national of the United States. public of China or its subdivisions or local au
its political subdivisions, or its local authorities, thorities.
to citizens of Austria for performing governmen However, these exemptions do not apply to
tal functions as an employee are exempt from payments for services performed in connection Commonwealth of
U.S. tax. with a business carried on by Belgium, its politi Independent States (C.I.S.)
cal subdivisions, or local authorities.
However, this exemption does not apply to Wages, salaries, and similar income paid by the
payments for services performed in connection C.I.S. or a member of the C.I.S. to its citizens
with a trade or business carried on by Austria or Bulgaria
for personal services performed as an em
its political subdivisions or local authorities. Wages, salaries, and similar income, other than ployee of a governmental agency or institution
a pension, paid by Bulgaria, its political subdivi of the C.I.S. or a member of the C.I.S. (exclud
Bangladesh sions, or local authorities to an individual for ing local government employees) in the dis
services performed for the paying governmental charge of governmental functions are exempt
Income, other than a pension, paid by Bangla body are exempt from U.S. income tax. How from U.S. income tax. For this purpose, persons
desh, its political subdivisions, or local authori ever, the exemption does not apply if the serv engaged in commercial activities are not con
ties to an individual for services performed for ices are performed in the United States by a sidered engaged in the discharge of govern
the paying governmental body is exempt from resident of the United States who either: mental functions.
U.S. income tax. However, the exemption does Is a U.S. national, or
not apply if the services are performed in the Did not become a U.S. resident only to Cyprus
United States by a resident of the United States perform the services.
who either: Wages, salaries, and similar income, including
Is a U.S. citizen, or Pensions paid by, or out of funds created pensions, annuities, and similar benefits, paid
Did not become a U.S. resident only to by, Bulgaria, its political subdivisions, or local from public funds of Cyprus to a citizen of Cy
perform the services. authorities for services performed for Bulgaria, prus for labor or personal services performed
its political subdivisions, or local authorities to as an employee of Cyprus in the discharge of
Pensions paid from the public funds of Ban an individual for services performed for the pay governmental functions are exempt from U.S.
gladesh, its political subdivisions, or local au ing governmental body are exempt from U.S. in income tax.
thorities for services performed for Bangladesh, come tax unless the recipient is both a resident
its political subdivisions, or local authorities to and national of the United States. Czech Republic
an individual for services performed for the pay
ing governmental body are exempt from U.S. in Income, including a pension, paid from the pub
come tax unless the recipient is both a resident However, these exemptions do not apply to
and citizen of the United States. payments for services performed in connection lic funds of the Czech Republic, its political sub
with a business carried on by Bulgaria, its politi divisions, or local authorities to a Czech citizen
This exemption does not apply to income or cal subdivisions, or local authorities. for services performed in the discharge of gov
ernmental functions is exempt from U.S. in
pensions for services performed in connection come tax. This exemption does not apply to in
with a business carried on by Bangladesh, its Canada come paid for services performed in connection
political subdivisions, or local authorities. with a business carried on by the Czech Repub
Wages, salaries, and similar income (other than
pensions) paid by Canada or by a Canadian po lic, its political subdivisions, or local authorities.
Barbados litical subdivision or local authority to a citizen of
Income, including a pension, paid from the pub Canada for performing governmental functions Denmark
lic funds of Barbados, or its political subdivi are exempt from U.S. income tax. This exemp
sions or local authorities, to a citizen of Barba tion does not apply, however, to payments for Income, other than a pension, paid from public
dos for performing governmental functions is services performed in connection with a trade funds of Denmark, its political subdivisions, or
exempt from U.S. income tax. or business carried on by Canada or its political local authorities to an individual for services
subdivisions or local authorities. performed for the paying governmental body in
the discharge of governmental functions is ex
However, this exemption does not apply to empt from U.S. income tax. However, the ex
payments for services in connection with a busi Also see Publication 597, Information on the
ness carried on by Barbados or its political sub United States–Canada Income Tax Treaty. emption does not apply if the services are per
formed in the United States by a resident of the
divisions or local authorities. United States who either:
China, People's Republic of Is a U.S. national, or
Belgium Did not become a U.S. resident only to
Income, other than a pension, paid by the Peo perform the services.
Wages, salaries, and similar income, other than ple's Republic of China or its political subdivi
a pension, paid by Belgium, its political subdivi sions or local authorities to an individual for Pensions paid from the public funds of Den
sions, or local authorities to an individual for services performed for the paying governmental mark, its political subdivisions, or local authori
services performed for the paying governmental body is exempt from U.S. income tax. However, ties for services performed for Denmark are ex
body is exempt from U.S. income tax. However, the exemption does not apply to payments for empt from U.S. income tax unless the recipient
the exemption does not apply if the services are services performed in the United States by a is a resident and a national of the United States.
performed in the United States by a resident of resident of the United States who either:
the United States who either: Is a U.S. citizen, or These exemptions do not apply to income or
Is a U.S. national, or Did not become a U.S. resident only to pensions for services performed in connection
Did not become a U.S. resident only to perform the services. with a trade or business carried on by Denmark,
perform the services. its political subdivisions, or local authorities.
Pensions paid by the People's Republic of
Pensions paid by, or out of funds created China for services performed for China are ex
by, Belgium, its political subdivisions, or local empt from U.S. income tax unless the recipient
authorities for services performed for Belgium, is both a citizen and a resident of the United
its political subdivisions, or local authorities to States.
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Egypt to an individual in the United States for services These exemptions do not apply to income or
performed for France (or for a local authority of pensions for services performed in connection
Wages, salaries, and similar income, including France) in the discharge of governmental func with a trade or business carried on by Hungary
pensions, annuities, and similar benefits, paid tions is exempt from U.S. tax. This exemption or its subdivisions.
from public funds of the Arab Republic of Egypt does not apply to a person who is both a resi
to a citizen of Egypt (or to a citizen of another dent and citizen of the United States or a green Iceland
country who comes to the United States specifi card holder.
cally to work for the Government of Egypt) for Wages, salaries, and similar income, other than
labor or personal services performed as an em This exemption does not apply to any in a pension, paid by Iceland, its political subdivi
ployee of the national Government of Egypt, or come paid because of services (or past serv sions, or local authorities to an individual for
any of its agencies, in the discharge of govern ices) performed in connection with a business services performed for the paying governmental
mental functions are exempt from U.S. income carried on by the French Government (or a local body are exempt from U.S. income tax. How
tax. authority thereof). ever, the exemption does not apply if the serv
ices are performed in the United States by a
This exemption does not apply to U.S. citi resident of the United States who either:
zens or to alien residents of the United States. Germany
Is a U.S. national, or
The exemption also does not apply to payments Wages, salaries, and similar income, other than Did not become a U.S. resident only to
for services performed in connection with a a pension, paid by Germany, its political subdi perform the services.
trade or business carried on by Egypt or any of visions, local authorities, or instrumentalities to
its agencies. an individual for services performed for the pay Pensions paid by, or out of funds created
ing governmental body is exempt from U.S. in by, Iceland, its political subdivisions, or local au
Estonia come tax. However, the exemption does not thorities for services performed for Iceland, its
apply if the services are performed in the United political subdivisions, or local authorities to an
Income, other than a pension, paid by or from States by a resident of the United States who individual for services performed for the paying
public funds of Estonia, its political subdivi either: governmental body are exempt from U.S. in
sions, or local authorities to an individual for Is a U.S. national, or come tax unless the recipient is both a resident
services performed as an employee for the pay Did not become a U.S. resident only to and national of the United States.
ing governmental body in the discharge of gov perform the services.
ernmental functions is exempt from U.S. in However, these exemptions do not apply to
come tax. However, the exemption does not Pensions paid by, or out of funds created payments for services performed in connection
apply if the services are performed in the United by, Germany, its political subdivisions, local au with a business carried on by Iceland, its politi
States by a resident of the United States who thorities, or instrumentalities for services per cal subdivisions, or local authorities.
either: formed for the paying governmental body are
Is a U.S. citizen, or exempt from U.S. income tax unless the recipi India
Did not become a U.S. resident only to ent is both a resident and a national of the Uni
perform the services. ted States. Income, other than a pension, paid by India, its
Pensions paid by or from the public funds of political subdivisions, or local authorities to an
Estonia, its political subdivisions, or local au This exemption does not apply to income or individual for services performed for the paying
thorities for services performed for Estonia are pensions for services performed in connection governmental body is exempt from U.S. income
exempt from U.S. income tax unless the recipi with a business carried on by Germany, its polit tax. However, the exemption does not apply if
ent is both a resident and citizen of the United ical subdivisions, local authorities, or instrumen the services are performed in the United States
States. talities. by a U.S. resident who either:
Is a U.S. citizen, or
Finland Greece Did not become a U.S. resident only to
perform the services.
Income, other than a pension, paid by Finland, Wages, salaries, and similar income and pen
its political subdivisions, statutory bodies, or lo sions paid by Greece or its subdivisions to indi Pensions paid by India for services per
cal authorities to an individual for services per viduals living in the United States for services formed for India are exempt from U.S. tax un
formed for the paying governmental body is ex rendered to Greece or its subdivisions are ex less the individual is both a resident and citizen
empt from U.S. income tax. However, the empt from U.S. income tax. This exemption of the United States.
exemption does not apply to payments for serv does not apply to citizens of the United States
ices performed in the United States by a U.S. or alien residents of the United States. These exemptions do not apply to income or
resident who either: pensions for services performed in connection
Is a U.S. citizen, or Hungary with a business carried on by India, its subdivi
Did not become a U.S. resident only to sions, or local authorities.
perform the services. Income (other than a pension) paid by the Re
public of Hungary or its political subdivisions for Indonesia
Pensions paid by Finland for services per labor or personal services performed for the
formed for Finland are exempt from U.S. in paying governmental body is exempt from U.S. Income, other than a pension, paid by Indone
come tax unless the recipient is a resident and tax. However, the exemption does not apply to sia, its political subdivisions, or local authorities
citizen of the United States. payments for services performed in the United to an individual for services performed for the
States by a resident of the United States who paying governmental body is exempt from U.S.
These exemptions do not apply to income or either: income tax. However, the exemption does not
pensions for services performed in connection Is a U.S. citizen, or apply if the services are performed in the United
with a trade or business carried on by Finland or Did not become a resident of the United States by a U.S. resident who either:
its political subdivisions, statutory bodies, or lo States only to perform the services. Is a U.S. citizen, or
cal authorities. Did not become a U.S. resident only to
Pensions paid by Hungary for services per perform the services.
France formed for Hungary are exempt from U.S. in
come tax unless the recipient is both a citizen Pensions paid by Indonesia for services per
Income, other than a pension, paid by the and a resident of the United States. formed for Indonesia are exempt from U.S. tax.
French Government or a local authority thereof
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These exemptions do not apply to income or Jamaica Korea, South
pensions for services performed in connection
with a trade or business carried on by Indone Income, other than a pension, paid by the Gov Wages, salaries, and similar income, including
sia, its subdivisions, or local authorities. ernment of Jamaica or its political subdivisions pensions and similar benefits, paid from public
or local authorities for personal services per funds of South Korea to a citizen of Korea
Ireland formed for the paying governmental body is ex (other than a U.S. citizen or an individual admit
empt from U.S. income tax. ted to the United States for permanent resi
Income, other than a pension, paid by Ireland or dence) for services performed as an employee
its political subdivisions or local authorities to an This exemption does not apply to payments of Korea discharging government functions are
individual for services performed for the paying for services performed in the United States by exempt from U.S. income tax.
governmental body is exempt from U.S. income an individual who is a citizen and resident of the
tax. However, the exemption does not apply to United States. Latvia
payments for services performed in the United
States by a resident of the United States who Pensions paid by Jamaica for services per Income, other than a pension, paid by or from
either: formed for Jamaica generally are exempt from public funds of Latvia, its political subdivisions,
Is a U.S. citizen, or U.S. income tax. However, if the recipient of the or local authorities to an individual for services
Did not become a U.S. resident only to pension is a citizen and resident of the United performed as an employee for the paying gov
perform the services. States and was a U.S. citizen at the time the ernmental body in the discharge of governmen
services were performed, the pension is taxable tal functions is exempt from U.S. income tax.
Pensions paid by Ireland for services per in the United States. However, the exemption does not apply if the
formed for Ireland are exempt from U.S. income services are performed in the United States by
tax unless the recipient is both a resident and a resident of the United States who either:
citizen of the United States. These exemptions do not apply to income or Is a U.S. citizen, or
pensions for services performed in connection Did not become a U.S. resident only to
These exemptions do not apply to income or with a trade or business carried on by Jamaica perform the services.
pensions for services performed in connection or its subdivisions or local authorities.
with a business carried on by Ireland or its sub Pensions paid by or from the public funds of
divisions or local authorities. Japan Latvia, its political subdivisions, or local authori
ties for services performed for Latvia are ex
Israel Income, other than a pension, paid by Japan, its empt from U.S. income tax unless the recipient
political subdivisions, or local authorities to an is both a resident and citizen of the United
Wages, salaries, and similar income, including individual for services performed for the paying States.
pensions and similar benefits, paid from public governmental body is exempt from U.S. income
funds by the national government of Israel or its tax. However, the exemption does not apply if
agencies, for services performed in the dis the services are performed in the United States Lithuania
charge of governmental functions, are exempt by a resident of the United States who either:
from U.S. income tax. This exemption does not Is a U.S. citizen, or Income, other than a pension, paid by or from
apply to citizens of the United States or alien Did not become a U.S. resident only to public funds of Lithuania, its political subdivi
residents of the United States. perform the services. sions, or local authorities to an individual for
services performed as an employee for the pay
ing governmental body in the discharge of gov
Italy Pensions paid by, or out of funds to which ernmental functions is exempt from U.S. in
contributions are made by, Japan, its political come tax. However, the exemption does not
Income, other than a pension, paid by Italy or by subdivisions, or local authorities for services apply if the services are performed in the United
an Italian political or administrative subdivision performed for Japan are exempt from U.S. in States by a resident of the United States who
or local authority to an individual for services come tax unless the recipient is a resident and either:
performed for the paying governmental body is citizen of the United States. Is a U.S. citizen, or
exempt from U.S. income tax. However, the ex Did not become a U.S. resident only to
emption does not apply to payments for serv These exemptions do not apply to income or perform the services.
ices performed in the United States by a resi pensions for services performed in connection
dent of the United States who either: with a business carried on by Japan, its political Pensions paid by or from the public funds of
Is a U.S. national and not a national of subdivisions, or local authorities. Lithuania, its political subdivisions, or local au
Italy, or thorities for services performed for Lithuania are
Did not become a U.S. resident only to Kazakhstan exempt from U.S. income tax unless the recipi
perform the services. ent is both a resident and citizen of the United
The spouse and dependent children of an indi Income, other than a pension, paid by Kazakh States.
vidual, however, are not subject to the second stan, or its subdivisions or local authorities to an
restriction if that individual is receiving exempt individual for government services is exempt Luxembourg
income for governmental services performed from U.S. tax. However, the exemption does
for Italy and that individual does not come under not apply if the services are performed in the Income, other than a pension, paid by Luxem
either of the restrictions. United States by a U.S. resident who either: bourg, its political subdivisions, or local authori
Is a U.S. citizen, or ties to an individual for services performed for
Pensions paid by Italy for services per Did not become a U.S. resident solely for the paying governmental body is exempt from
formed for Italy are exempt from U.S. income the purpose of performing the services. U.S. income tax. However, the exemption does
tax unless the recipient is both a citizen and a These exemptions do not apply to income for not apply if the services are performed in the
resident of the United States. services performed in connection with a busi United States by a resident of the United States
ness. who either:
These exemptions do not apply to income or Is a U.S. citizen, or
pensions for services performed in connection Did not become a U.S. resident only to
with a trade or business carried on by Italy or its Pensions paid by Kazakhstan, or its subdivi perform the services.
subdivisions or local authorities. sions or local authorities for services performed
for Kazakhstan is exempt from U.S. tax unless
the individual is both a resident and citizen of Pensions paid by Luxembourg, its political
the United States. subdivisions, or local authorities for services
performed for Luxembourg are exempt from
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U.S. income tax unless the recipient is both a Netherlands does not apply to payments for services per
resident and citizen of the United States. formed in connection with any trade or business
Income, other than a pension, paid by the Neth carried on for profit.
These exemptions do not apply to income or erlands, its political subdivisions, or local au
pensions for services performed in connection thorities to an individual for services performed Philippines
with a trade or business carried on by Luxem for the paying governmental body is exempt
bourg, its political subdivisions, or local authori from U.S. income tax. However, the exemption Wages, salaries, and similar income, including
ties. does not apply if the services are rendered in pensions, annuities, and similar benefits, paid
the United States and the individual is a U.S. from public funds of the Republic of the Philip
Malta resident who either: pines to a citizen of the Philippines (or to a citi
Is a U.S. national, or zen of another country other than the United
Income, other than a pension, paid by Malta, its Did not become a U.S. resident solely for States who comes to the United States specifi
political subdivisions, or local authorities to an the purpose of performing the services. cally to work for the Government of the Philip
individual for services performed for the paying pines) for labor or personal services performed
governmental body is exempt from U.S. income Pensions paid by the Netherlands for serv as an employee of the national Government of
tax. However, the exemption does not apply if ices performed for the Netherlands are exempt the Philippines or any of its agencies in the dis
the services are performed in the United States from U.S. income tax unless the individual is charge of governmental functions are exempt
by a U.S. resident who either: both a resident and national of the United from U.S. income tax.
Is a U.S. national, or States.
Did not become a resident of the United Poland
States solely for purposes of performing These exemptions do not apply to income or
the services. pensions for services performed in connection Wages, salaries, and similar income, including
with a business carried on by the Netherlands, pensions, annuities, and similar benefits, paid
Pensions paid by Malta, its political subdivi its political subdivisions, or local authorities. from public funds of Poland to a citizen of Po
sions, or local authorities for services performed land (other than a U.S. citizen or one admitted
for the paying governmental body are exempt to the United States for permanent residence)
from U.S. income tax unless the individual is New Zealand
for labor or personal services performed as an
both a resident and national of the United Income (other than pensions) paid by the Gov employee of the national Government of Poland
States. ernment of New Zealand, its political subdivi in the discharge of governmental functions are
sions, or local authorities for services performed exempt from U.S. income tax.
These exemptions do not apply to income or in the discharge of governmental functions is
pensions for services performed in connection exempt from U.S. income tax. However, the in Portugal
with a business carried on by Malta, its political come is not exempt if the services are per
subdivisions, or local authorities. formed in the United States by a U.S. citizen Income, other than a pension, paid by Portugal,
resident in the United States or by a resident of its political or administrative subdivisions, or lo
Mexico the United States who did not become a resi cal authorities to an individual for services per
dent only to perform the services. formed for the paying governmental body is ex
Income, other than a pension, paid by Mexico, empt from U.S. income tax. However, the
its political subdivisions, or local authorities to Pensions paid by New Zealand in consider exemption does not apply to payments for serv
an individual for services performed for the pay ation for past governmental services are ex ices performed in the United States by a U.S.
ing governmental body is exempt from U.S. in empt from U.S. income tax unless paid to U.S. resident who either:
come tax. However, the exemption does not citizens resident in the United States. Is a U.S. national, or
apply if the services are performed in the United Did not become a U.S. resident only to
States by a U.S. resident who either: perform the services.
Is a U.S. national, or These exemptions do not apply to payments
Did not become a resident of the United for services performed in connection with a
States solely for purposes of performing business carried on by New Zealand, its politi Pensions paid by Portugal for services per
the services. cal subdivisions, or local authorities. formed for Portugal are exempt from U.S. in
come tax unless the recipient is a resident and
national of the United States.
Pensions paid by Mexico, its political subdi Norway
visions, or local authorities for services per
formed for the paying governmental body are Wages, salaries, and similar income, including These exemptions do not apply to income or
exempt from U.S. income tax unless the individ pensions and similar benefits paid by or from pensions for services performed in connection
ual is both a resident and national of the United public funds of Norway or its political subdivi with a business carried on by Portugal or its po
States. sions or local authorities to a citizen of Norway litical or administrative subdivisions, or local au
for labor or personal services performed for thorities.
These exemptions do not apply to income or Norway or any of its political subdivisions or lo
pensions connected with commercial or indus cal authorities in the discharge of governmental Romania
trial activities carried on by Mexico, its political functions are exempt from U.S. income tax.
subdivisions, or local authorities. Wages, salaries, and similar income, including
Pakistan pensions, annuities, and similar benefits, paid
from public funds of Romania to a citizen of Ro
Morocco mania (other than a U.S. citizen or one admitted
Income, including pensions and annuities, paid
Wages, salaries, and similar income, including to certain individuals by or on behalf of the Gov to the United States for permanent residence)
pensions and similar benefits, paid from public ernment of Pakistan or the Government of a for labor or personal services performed as an
funds of the Kingdom of Morocco to a citizen of Province in Pakistan or one of its local authori employee of the national Government of Roma
Morocco (other than a U.S. citizen or an individ ties for services performed in the discharge of nia in the discharge of governmental functions
ual admitted to the United States for permanent functions of that Government or local authority are exempt from U.S. income tax.
residence) for labor or personal services per is exempt from U.S. income tax. To be exempt
formed for Morocco or for any of its political from tax, these payments must be made to citi Russia
subdivisions or local authorities in the discharge zens of Pakistan who do not have immigrant
of governmental functions are exempt from U.S. status in the United States. This exemption Income, other than a pension, paid by Russia,
income tax. its republics, or local authorities to an individual

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for government services is exempt from U.S. These exemptions do not apply to income or U.S. income tax. However, the exemption does
tax. However, the exemption does not apply if pensions for services performed in connection not apply to payments for services performed in
the services are performed in the United States with a business carried on by South Africa or its the United States by a resident of the United
by a U.S. resident who either: subdivisions or local authorities. States who either:
Is a U.S. citizen, or Is a U.S. citizen, or
Did not become a U.S. resident solely for Spain Did not become a U.S. resident only to
the purpose of performing the services. perform the services.
Income, other than a pension, paid by Spain, its
Pensions paid by Russia, its republics, or lo political subdivisions, or local authorities to an Pensions paid by Switzerland for services
cal authorities for services performed for Russia individual for services performed for the paying performed for Switzerland are exempt from U.S.
are exempt from U.S. tax unless the individual governmental body is exempt from U.S. income income tax unless the recipient is both a resi
is both a resident and citizen of the United tax. However, the exemption does not apply to dent and citizen of the United States.
States. payments for services performed in the United
States by a resident of the United States who These exemptions do not apply to income or
These exemptions do not apply to income or either: pensions for services performed in connection
pensions for services performed in connection Is a U.S. citizen, or with a business carried on by Switzerland or its
with a business. Did not become a U.S. resident only to subdivisions or local authorities.
perform the services.
Thailand
Slovak Republic Pensions paid by Spain, its political subdivi
Income, including a pension, paid from the pub sions, or local authorities for services performed Income, other than a pension, paid by Thailand
lic funds of the Slovak Republic, its political for Spain are exempt from U.S. tax unless the or its political subdivisions or local authorities to
subdivisions, or local authorities to a Slovak citi individual is both a citizen and resident of the an individual for services performed for the pay
zen for services performed in the discharge of United States. ing governmental body is exempt from U.S. in
come tax. However, the exemption does not
governmental functions is exempt from U.S. in These exemptions do not apply to income or apply to payments for services performed in the
come tax. This exemption does not apply to in pensions for services performed in connection United States by a resident of the United States
come paid for services performed in connection with a trade or business carried on by Spain, its who either:
with a business carried on by the Slovak Re subdivisions, or local authorities. Is a U.S. citizen, or
public, its political subdivisions, or local authori Did not become a U.S. resident only to
ties. perform the services.
Sri Lanka
Slovenia Income, including a pension, paid from the pub Pensions paid by Thailand for services per
Income, other than a pension, paid from public lic funds of Sri Lanka, its political subdivisions, formed for Thailand are exempt from U.S. in
funds of Slovenia, its political subdivisions, or or local authorities to a citizen or national of Sri come tax unless the recipient is both a resident
local authorities to an individual for services Lanka for services performed for Sri Lanka in and citizen of the United States.
performed for the paying governmental body in the discharge of functions of a governmental These exemptions do not apply to income or
the discharge of governmental functions is ex nature is exempt from U.S. income tax. This ex pensions for services performed in connection
empt from U.S. income tax. However, the ex emption does not apply to income paid for serv with a business carried on by Thailand or its
emption does not apply if the services are per ices performed in connection with a business subdivisions or local authorities.
formed in the United States by a resident of the carried on by Sri Lanka, its political subdivi
United States who either: sions, or local authorities.
Trinidad and Tobago
Is a U.S. citizen, or
Did not become a U.S. resident only to Sweden Wages, salaries, and similar income and pen
perform the services. sions, annuities, and similar benefits paid by or
Income, other than a pension, paid by Sweden,
Pensions paid from the public funds of Slov its political subdivisions, or local authorities to from the public funds of the Government of Tri
enia, its political subdivisions, or local authori an individual for services performed for the pay nidad and Tobago to a national of that country
ties for services performed for Slovenia in the ing governmental body is exempt from U.S. in for services performed for Trinidad and Tobago
discharge of governmental functions are ex come tax. However, the exemption does not in the discharge of governmental functions are
empt from U.S. income tax unless the recipient apply if the services are performed in the United exempt from U.S. tax.
is both a resident and citizen of the United States by a U.S. resident who either:
States. Is a U.S. citizen, or Tunisia
Did not become a U.S. resident solely for
the purpose of performing the services. Income, other than a pension, paid by Tunisia,
South Africa its political subdivisions, or local authorities to a
Pensions paid by Sweden, its political subdi Tunisian citizen for personal services per
Income, other than a pension, paid by South Af visions, or local authorities for services per formed in the discharge of governmental func
rica or its political subdivisions or local authori formed for Sweden are exempt from U.S. tax tions is exempt from U.S. income tax.
ties to an individual for services performed for unless the individual is both a resident and citi
the paying governmental body is exempt from zen of the United States. Pensions paid by Tunisia, its political subdi
U.S. income tax. However, the exemption does visions, or local authorities for services per
not apply to payments for services performed in These exemptions do not apply to income or formed for Tunisia are exempt from U.S. in
the United States by a resident of the United pensions for services performed in connection come tax unless the recipient is a U.S. citizen.
States who either: with a business carried on by Sweden, its politi
Is a U.S. citizen, or cal subdivisions, or local authorities. These exemptions do not apply to income or
Did not become a U.S. resident only to pensions for services performed in connection
perform the services. with a trade or business carried on by Tunisia,
Switzerland its political subdivisions, or local authorities.
Pensions paid by South Africa for services Income, other than a pension, paid by Switzer
performed for South Africa are exempt from land or its political subdivisions or local authori
U.S. income tax unless the recipient is both a ties to an individual for services performed for
resident and citizen of the United States. the paying governmental body is exempt from
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Turkey with a business carried on by the United King 60 years of age and older. TCE volunteers spe
dom, its political subdivisions, or local authori cialize in answering questions about pensions
Income, other than a pension, paid by Turkey or ties. and retirementrelated issues unique to seniors.
its political subdivisions or local authorities to an
Getting answers to your tax law
individual for services performed for the paying Venezuela questions. On IRS.gov get answers to
governmental body is exempt from U.S. income
your tax questions anytime, anywhere.
tax. However, the exemption does not apply to Income, other than a pension, paid by Vene
payments for services performed in the United zuela, its political subdivisions, or local authori Go to www.irs.gov/Help- &-Resources for a
States by a resident of the United States who ties to an individual for services performed for variety of tools that will help you with your
either: the paying governmental body is exempt from taxes.
Is a U.S. citizen, or U.S. income tax. However, the exemption does Enter “ITA” in the search box on IRS.gov
Did not become a U.S. resident only to not apply to payments for services performed in for the Interactive Tax Assistant, a tool that
perform the services. the United States by a resident of the United will ask you questions on a number of tax
States who either: law topics and provide answers. You can
Pensions paid by Turkey for services per Is a U.S. citizen, or print the entire interview and the final re
formed for Turkey are exempt from U.S. income Did not become a U.S. resident only to sponse.
tax unless the recipient is both a resident and perform the services. Enter “Pub 17” in the search box on
citizen of the United States. IRS.gov to get Pub. 17, Your Federal In
Pensions paid by Venezuela, its political come Tax for Individuals, which features
These exemptions do not apply to income or subdivisions, or local authorities for services details on taxsaving opportunities, 2015
pensions for services performed in connection performed for Venezuela are exempt from U.S. tax changes, and thousands of interactive
with a business carried on by Turkey or its sub income tax unless the recipient is both a resi links to help you find answers to your ques
divisions or local authorities. dent and citizen of the United States. tions.
Additionally, you may be able to access
Ukraine These exemptions do not apply to payments tax law information in your electronic filing
or pensions for services performed in connec software.
Income, other than a pension, paid from public tion with a business carried on by Venezuela,
funds of Ukraine, its political subdivisions, or lo its political subdivisions, or local authorities. Tax forms and publications. You can down
cal authorities to an individual for services per load or print all of the forms and publications
formed in the discharge of governmental func you may need on www.irs.gov/formspubs. Oth
tions is exempt from U.S. income tax. However, How To Get Tax Help erwise, you can go to www.irs.gov/orderforms
the exemption does not apply if the services are to place an order and have forms mailed to you.
performed in the United States by a resident of You can get help with unresolved tax issues, or You should receive your order within 10 busi
the United States who either: der free publications and forms, ask tax ques ness days.
Is a U.S. citizen, or tions, and get information from the IRS in sev
Did not become a U.S. resident only to eral ways. By selecting the method that is best Direct deposit. The fastest way to receive a
perform the services. for you, you will have quick and easy access to tax refund is by combining direct deposit and
tax help. IRS e-file. Direct deposit securely and electroni
Pensions paid by, or by funds created by, cally transfers your refund directly into your fi
Ukraine, its political subdivisions, or local au nancial account. Eight in 10 taxpayers use di
thorities for services performed for Ukraine are Taxpayer Assistance rect deposit to receive their refund. The majority
exempt from U.S. income tax unless the recipi of refunds are received within 21 days or less.
ent is both a resident and citizen of the United Inside the United States
States. Getting a transcript or copy of a return.
Preparing and filing your tax return. Find Go to IRS.gov and click on “Get Transcript
These exemptions do not apply to income or free options to prepare and file your return on of Your Tax Records” under “Tools.”
pensions for services performed in connection IRS.gov or in your local community if you qual Call the transcript tollfree line at
with a trade or business carried on by Ukraine, ify. 18009089946.
its political subdivisions, or local authorities. Go to IRS.gov and click on the Filing tab to Mail Form 4506T or Form 4506TEZ (both
see your options. available on IRS.gov).
United Kingdom Enter “Free File” in the search box to see
whether you can use brandname software Using online tools to help prepare your re-
Income, other than a pension, paid from the to prepare and e-file your federal tax return turn. Go to IRS.gov and click on the Tools bar
public funds of the United Kingdom, its political for free. to use these and other selfservice options.
subdivisions, or local authorities to an individual Enter “VITA” in the search box, download The Earned Income Tax Credit Assistant
for services performed for the paying govern the free IRS2Go app, or call determines if you are eligible for the EIC.
mental body is exempt from U.S. income tax. 18009069887 to find the nearest Volun The Online EIN Application helps you get
However, the exemption does not apply if the teer Income Tax Assistance or Tax Coun an employer identification number.
services are performed in the United States by seling for the Elderly (TCE) location for free The IRS Withholding Calculator estimates
a resident of the United States who either: tax preparation. the amount you should have withheld from
Is a U.S. citizen, or Enter “TCE” in the search box, download your paycheck for federal income tax pur
Did not become a U.S. resident only to the free IRS2Go app, or call poses.
perform the services. 18882277669 to find the nearest Tax The Electronic Filing PIN Request helps to
Counseling for the Elderly location for free verify your identity when you do not have
Pensions paid by, or funds created by, the tax preparation. your prior year AGI or prior year selfselec
United Kingdom, its political subdivisions, or lo The Volunteer Income Tax Assistance ted PIN available.
cal authorities for services performed for the (VITA) program offers free tax help to people The First Time Homebuyer Credit Account
United Kingdom are exempt from U.S. income who generally make $54,000 or less, persons Look-up tool provides information on your
tax unless the recipient is both a resident and with disabilities, the elderly, and limitedEng repayments and account balance.
citizen of the United States. lishspeaking taxpayers who need help prepar For help with the alternative minimum tax,
ing their own tax returns. The Tax Counseling go to IRS.gov/AMT.
These exemptions do not apply to income or for the Elderly (TCE) program offers free tax
pensions for services performed in connection help for all taxpayers, particularly those who are
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Understanding identity theft issues. on IRS.gov. Enter “office locator” in the search www.taxpayeradvocate.irs.gov. You can also
Go to www.irs.gov/uac/Identity-Protection box. Or choose the “Contact Us” option on the call us at 18777774778.
for information and videos. IRS2Go app and search Local Offices. Before
If your SSN has been lost or stolen or you you visit, use the Locator tool to check hours How Can You Learn About Your
suspect you are a victim of taxrelated and services available. Taxpayer Rights?
identity theft, visit www.irs.gov/identitytheft
to learn what steps you should take. Watching IRS videos. The IRS Video portal The Taxpayer Bill of Rights describes ten basic
www.irsvideos.gov contains video and audio rights that all taxpayers have when dealing with
Checking on the status of a refund. presentations for individuals, small businesses, the IRS. Our Tax Toolkit at
Go to www.irs.gov/refunds. and tax professionals. You’ll find video clips of www.taxpayeradvocate.irs.gov can help you
Download the free IRS2Go app to your tax topics, archived versions of panel discus understand what these rights mean to you and
smart phone and use it to check your re sions and Webinars, and audio archives of tax how they apply. These are your rights. Know
fund status. practitioner phone forums. them. Use them.
Call the automated refund hotline at
18008291954. Getting tax information in other languages.
For taxpayers whose native language is not How Else Does the Taxpayer
Making a tax payment. The IRS uses the lat English, we have the following resources availa Advocate Service Help Taxpayers?
est encryption technology so electronic pay ble.
TAS works to resolve largescale problems that
ments are safe and secure. You can make elec 1. Taxpayers can find information on IRS.gov affect many taxpayers. If you know of one of
tronic payments online, by phone, or from a in the following languages. these broad issues, please report it to us at
mobile device. Paying electronically is quick,
easy, and faster than mailing in a check or a. Spanish. www.irs.gov/sams.
money order. Go to www.irs.gov/payments to b. Chinese.
make a payment using any of the following op Low Income Taxpayer
tions. c. Vietnamese.
Clinics
IRS Direct Pay (for individual taxpayers d. Korean.
who have a checking or savings account). Low Income Taxpayer Clinics (LITCs) serve in
Debit or credit card (approved payment e. Russian.
dividuals whose income is below a certain level
processors online or by phone). 2. The IRS Taxpayer Assistance Centers and need to resolve tax problems such as au
Electronic Funds Withdrawal (available provide overthephone interpreter service dits, appeals, and tax collection disputes. Some
during e-file). in over 170 languages, and the service is clinics can provide information about taxpayer
Electronic Federal Tax Payment Sys- available free to taxpayers. rights and responsibilities in different languages
tem (best option for businesses; enroll for individuals who speak English as a second
ment required). language. To find a clinic near you, visit
Check or money order. The Taxpayer Advocate
www.irs.gov/litc or see IRS Publication 4134,
IRS2Go provides access to mobilefriendly Service Is Here To Help You Low Income Taxpayer Clinic List.
payment options like IRS Direct Pay, offer What is the Taxpayer Advocate
ing you a free, secure way to pay directly
from your bank account. You can also Service?
Taxpayer Assistance
make debit or credit card payments The Taxpayer Advocate Service (TAS) is an in
through an approved payment processor. dependent organization within the Internal Outside the United
Simply download IRS2Go from Google Revenue Service that helps taxpayers and pro
Play, the Apple App Store, or the Amazon tects taxpayer rights. Our job is to ensure that States
Appstore, and make your payments any every taxpayer is treated fairly and that you If you are outside the United States,
time, anywhere. know and understand your rights under the you can call 2679411000 (Eng
What if I can’t pay now? Click on the “Pay Taxpayer Bill of Rights. lishspeaking only). This number is not
Your Tax Bill” icon on IRS.gov for more informa toll free.
tion about these additional options. What Can the Taxpayer Advocate
Apply for an online payment agreement to Service Do For You? If you wish to write instead of calling,
meet your tax obligation in monthly install please address your letter to:
ments if you cannot pay your taxes in full We can help you resolve problems that you
today. Once you complete the online proc can’t resolve with the IRS. And our service is
ess, you will receive immediate notification free. If you qualify for our assistance, you will be Internal Revenue Service
of whether your agreement has been ap assigned to one advocate who will work with International Accounts
proved. you throughout the process and will do every Philadelphia, PA 192550725
An offer in compromise allows you to settle thing possible to resolve your issue. TAS can U.S.A.
your tax debt for less than the full amount help you if:
you owe. Use the Offer in Compromise Your problem is causing financial difficulty
Pre-Qualifier to confirm your eligibility. for you, your family, or your business, Additional contact information for taxpayers
You face (or your business is facing) an who live outside the U.S. is available at
Checking the status of an amended return. immediate threat of adverse action, or www.irs.gov/uac/Contact-My-Local-Office-
Go to IRS.gov and click on the Tools tab and You’ve tried repeatedly to contact the IRS Internationally.
then Where’s My Amended Return? but no one has responded, or the IRS
hasn’t responded by the date promised. Taxpayer Advocate International. You can
Understanding an IRS notice or letter. Enter call the Taxpayer Advocate tollfree at
“Understanding your notice” in the search box How Can You Reach Us? 18777774778. For more information on the
on IRS.gov to find additional information about Taxpayer Advocate Service and contacts if you
your IRS notice or letter. We have offices in every state, the District of are outside of the United States go to
Columbia, and Puerto Rico. Your local advo www.irs.gov/Advocate/Local-Taxpayer-
Visiting the IRS. Locate the nearest Taxpayer cate’s number is in your local directory and at Advocate/Contact-Your-Local-Taxpayer-
Assistance Center using the Office Locator tool Advocate.

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