Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 20
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34Commonwealth 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:
Acquire technical, professional, or busi
An individual who is a resident of a C.I.S. mem
These exemptions do not apply to income
ness experience from a person other than
ber and who is temporarily in the United States
from research undertaken primarily for the pri
a resident of Cyprus or other than a person
primarily to study at an educational or scientific
vate benefit of a specific person or persons.
related to that resident, or
research institution or to obtain training for qual
Study at a university or other recognized
ification in a profession or specialty is exempt
Denmark
educational institution.
from U.S. income tax on amounts received as
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
Apprentices and business trainees are enti
under contract with, a resident of a C.I.S. mem
Czech Republic
tled to the benefit of this exemption for a maxi
ber is exempt from U.S. income tax on the
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
The exemption does not apply to income
United States and who is temporarily present in
provide for ordinary living expenses. The ex
from research undertaken primarily for the pri
the United States is exempt from U.S. income
emption contained in this paragraph is limited to
vate benefit of a specific person or persons.
tax on certain amounts for a period of up to 5
1 year.
years. To be entitled to the exemption, the indi
Egypt
vidual must be in the United States for the pri
An individual who is a resident of a C.I.S.
mary purpose of:
member and who is temporarily present in the
An individual who is a resident of Egypt on the
Studying at a university or other accredited
United States under an exchange program pro
date of arrival in the United States and who is
educational institution in the United States,
vided for by an agreement between govern
temporarily in the United States primarily to
Obtaining training required to qualify him or
ments on cooperation in various fields of sci
study at a university or other recognized educa
her to practice a profession or professional
ence and technology is exempt from U.S.
tional institution in the United States, obtain pro
specialty, or
income tax on all income received in connec
fessional training, or study or do research as a
Studying or doing research as a recipient
tion with the exchange program for a period not
recipient of a grant, allowance, or award from a
of a grant, allowance, or award from a gov
longer than 1 year.
governmental, religious, charitable, scientific,
ernmental, religious, charitable, scientific,
literary, or educational organization is exempt
literary, or educational organization.
Cyprus
from U.S. income tax on the following amounts.
If the individual meets any of these require
Gifts from abroad for maintenance, educa
ments, the following amounts are exempt from
An individual who is a resident of Cyprus on the
tion, study, research, or training.
U.S. tax.
date of arrival in the United States and who is
The grant, allowance, or award.
The payments from abroad, other than
temporarily here primarily to study at a univer
Income from personal services performed
compensation for personal services, for
sity or other recognized educational institution
in the United States of up to $3,000 each
the purpose of maintenance, education,
in the United States, obtain professional train
tax year.
study, research, or training.
ing, or study or do research as a recipient of a
The grant, allowance, or award.
grant, allowance, or award from a governmen
An individual is entitled to the benefit of this
The income from personal services per
tal, religious, charitable, scientific, literary, or
exemption for a maximum of 5 tax years and for
formed in the United States of up to $5,000
educational organization is exempt from U.S.
any additional period of time needed to com
for the tax year.
income tax on the following amounts.
plete, as a fulltime student, educational re
Gifts from abroad for maintenance, educa
quirements as a candidate for a postgraduate
An individual who is a Czech resident at the
tion, or training.
or professional degree from a recognized edu
beginning of the visit to the United States and
The grant, allowance, or award.
cational institution.
who is temporarily present in the United States
Income from personal services performed
as an employee of, or under contract with, a
in the United States of up to $2,000 for
An individual who is a resident of Egypt on
Czech resident is exempt from U.S. income tax
each tax year.
the date of arrival in the United States and who
for a period of 12 consecutive months on up to
is temporarily in the United States as an em
$8,000 received for personal services if the indi
An individual is entitled to this exemption for
ployee of, or under contract with, a resident of
vidual is in the United States primarily to:
up to 5 tax years and for an additional period as
Egypt is exempt from U.S. income tax for a pe
Acquire technical, professional, or busi
is necessary to complete, as a fulltime student,
riod of 12 consecutive months on up to $7,500
ness experience from a person other than
educational requirements for a postgraduate or
received for personal services if the individual is
the Czech resident, or
professional degree from a recognized educa
in the United States primarily to:
Study at a university or other accredited
tional institution.
Acquire technical, professional, or busi
educational institution in the United States.
ness experience from a person other than
An individual who is a resident of Cyprus on
that resident of Egypt or other than a per
the date of arrival in the United States and who
An individual who is a Czech resident at the
son related to that resident, or
is temporarily here as an employee of, or under
time he or she becomes temporarily present in
Study at a university or other educational
contract with, a resident of Cyprus is exempt
the United States and who is temporarily
institution.
from U.S. income tax for not more than 1 year
present in the United States for a period not lon
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
Page 20
Publication 901 (September 2016)
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