Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 18
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34States 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
search.
Philippines
Romania
This exemption does not apply to income
An individual who is a resident of the Philip
An individual who is a resident of Romania on
from research carried on mainly for the private
pines on the date of arrival in the United States
the date of arrival in the United States and who
benefit of any person rather than in the public
and who is temporarily in the United States pri
is temporarily in the United States at the invita
interest. This exemption does not apply if, dur
marily to teach or engage in research, or both,
tion of the U.S. Government, a university, or
ing the immediately preceding period, the bene
at a university or other recognized educational
other recognized educational institution in the
fits described in treaty Article 22(1), pertaining
institution is exempt from U.S. income tax on in
United States primarily to teach or engage in re
to students, were claimed.
come from the teaching or research for not
search, or both, at a university or other recog
more than 2 years from the date of arrival in the
nized educational institution is exempt from
Trinidad and Tobago
United States. The individual must have been
U.S. income tax on income for the teaching or
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
interest.
stitution in the United States primarily to teach
This exemption does not apply to income
or engage in research, or both, at a university or
from research carried on mainly for the private
other accredited educational institution is ex
Slovak Republic
benefit of any person rather than in the public
empt from U.S. income tax on the income re
interest. The exemption does not apply if, dur
ceived for the teaching or research for a maxi
ing the immediately preceding period, the bene
An individual is exempt from U.S. income tax on
mum of 2 years from the date of arrival in the
fits described in Article 22(1) of the treaty, per
income for teaching or research for up to 2
United States.
taining to students, were claimed.
years if he or she:
Is a resident of the Slovak Republic imme
This exemption does not apply to income
diately before visiting the United States,
Poland
from research carried on mainly for the private
and
benefit of any person rather than in the public
Is in the United States primarily to teach or
An individual who is a resident of Poland on the
interest. Nor does the exemption apply to in
conduct research at a university, college,
date of arrival in the United States and who is
come if an agreement exists between the Gov
school, or other accredited educational or
temporarily in the United States at the invitation
ernments of Trinidad and Tobago and the Uni
research institution.
of the U.S. Government, a university, or other
ted States for providing the services of these
recognized educational institution in the United
individuals.
A Slovak resident is entitled to these bene
States primarily to teach or engage in research,
fits only once. However, the exemption does
or both, at a university or other recognized edu
Turkey
not apply if:
cational institution is exempt from U.S. income
The resident claimed during the immediate
tax on income for the teaching or research for a
preceding period the benefits described
An individual who was a resident of Turkey im
maximum of 2 years from the date of arrival in
later under Students and Apprentices, or
mediately before visiting the United States who
the United States.
The income is from research undertaken
is in the United States for not longer than 2
primarily for the private benefit of a specific
years for the purpose of teaching or engaging in
The exemption does not apply if the resident
person or persons.
scientific research is exempt from U.S. income
claimed, during the immediately preceding pe
tax on payments received from outside the Uni
riod, the benefits described later under Stu-
ted States for teaching or research.
Slovenia
dents and Apprentices.
United Kingdom
An individual who is a resident of Slovenia on
This exemption does not apply to income
the date of arrival in the United States and who
from research carried on mainly for the private
temporarily visits the United States to teach or
A professor or teacher who is a resident of the
benefit of any person rather than in the public
engage in research at a recognized educational
United Kingdom on the date of arrival in the Uni
interest.
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.
Thailand
from U.S. income tax on income from teaching
or research for a maximum of 2 years from the
Venezuela
An individual who is a resident of Thailand on
date of arrival in the United States. An individual
the date of arrival in the United States and who
is entitled to these benefits only once. However,
is in the United States for not longer than 2
An individual who is a resident of Venezuela on
these benefits, and the benefits described later
years primarily to teach or engage in research
the date of arrival in the United States and who
under Students and Apprentices cannot be
at a university, college, school, or other recog
temporarily visits the United States to teach or
claimed either simultaneously or consecutively.
nized educational institution is exempt from
engage in research at a recognized educational
Page 18
Publication 901 (September 2016)
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