Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 19
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34Bulgaria
or research institution is exempt from U.S. in
and who is temporarily present in the United
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
A student or business trainee who is a resident
1. Studying at a university, college, school,
the date of arrival in the United States. This
of Bulgaria immediately before visiting the Uni
or other recognized educational institution
benefit can be claimed for no more than 5
ted States and is in the United States for the
in the United States,
years.
purpose of fulltime education at a college, uni
2. Securing training as a business or techni
versity, or other recognized educational institu
cal apprentice, or
tion of a similar nature, or fulltime training is ex
The exemption does not apply to income
empt from U.S. income tax on the following
from research carried on mainly for the private
3. Studying or doing research as a recipient
amounts.
benefit of any person rather than in the public
of a grant, allowance, or award from a
Payments received from abroad for main
interest.
governmental, religious, charitable, or ed
tenance, education, or training.
ucational organization
Income from personal services of up to
Students and Apprentices
$9,000 for each tax year.
is exempt from U.S. tax on the following
amounts.
Residents of the following countries who are in
An apprentice or a business trainee is enti
The payments from abroad for the purpose
the United States to study or acquire technical
tled to the benefit of this exemption for a maxi
of maintenance, education, or training.
experience are exempt from U.S. income tax,
mum period of 2 years.
The grant, allowance, or award.
under certain conditions, on amounts received
The income from personal services per
from abroad for their maintenance and studies.
For this purpose, a business trainee is an in
formed in the United States of up to $8,000
dividual who is temporarily in the United States:
for the tax year.
This exemption does not apply to the salary
To secure training to practice a profession
paid by a foreign corporation to one of its exec
or professional specialty, or
For an individual described in (2), the ex
utives, a citizen and resident of a foreign coun
As an employee of, or under contract with,
emption from tax applies for not more than 2
try who is temporarily in the United States to
a resident of Bulgaria, for the primary pur
years from the date the individual first arrived in
study a particular industry for an employer. That
pose of acquiring technical, professional,
the United States.
amount is a continuation of salary and is not re
or business experience from a person
ceived to study or acquire experience.
other than that resident of Bulgaria or other
Barbados
than a person related to that resident.
For each country listed there is a statement
of the conditions under which the exemption
A student or business apprentice who is a resi
Canada
applies to students and apprentices from that
dent of Barbados on the date of arrival in the
country.
United States and is here for fulltime education
A student, business trainee, or apprentice who
or training is exempt from U.S. income tax on
is or was a Canadian resident immediately be
Amounts received from the National Insti
payments received from outside the United
fore visiting the United States, and is in the Uni
tutes of Health (NIH) under provisions of the
States for the individual's maintenance, educa
ted States for the purpose of fulltime education
Visiting Fellows Program are generally treated
tion, or training.
or fulltime training, is exempt from U.S. income
as a grant, allowance, or award for purposes of
tax on amounts received from sources outside
whether an exemption is provided by treaty.
Nevertheless, an individual who qualifies for
the United States for maintenance, education,
Amounts received from NIH under the Visiting
this exemption may instead choose to be
or training.
Associate Program and Visiting Scientist Pro
treated as a resident alien of the United States
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
mum period of 1 year.
Australia
may not be revoked without the permission of
the U.S. competent authority.
Also see Publication 597, Information on the
A resident of Australia or an individual who was
United States–Canada Income Tax Treaty.
a resident of Australia immediately before visit
Belgium
ing the United States who is temporarily here for
China, People's Republic of
fulltime education is exempt from U.S. income
A student or business trainee who is a resident
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.
Publication 901 (September 2016)
Page 19
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