Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 21
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34than 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
the following amounts.
ence from any person other than his or her
Estonia
Gifts from abroad for maintenance, educa
employer, and
tion, study, research, or training.
The compensation is not more than
An individual who is a resident of Estonia on the
The grant, allowance, or award.
$10,000.
date of arrival in the United States and who is
Income from personal services performed
temporarily in the United States primarily to
If the compensation is more than $10,000, none
in the United States of up to $5,000 each
study at a university or other accredited educa
of the income is exempt.
tax year.
tional institution in the United States, obtain pro
fessional training, or study or do research as a
Greece
An individual is entitled to this benefit and
recipient of a grant, allowance, or award from a
the benefit described earlier under Professors,
governmental, religious, charitable, scientific,
A student or business apprentice who is a resi
Teachers, and Researchers for a maximum of 5
literary, or educational organization is exempt
dent of Greece and is temporarily in the United
tax years.
from U.S. income tax on the following amounts.
States only to study or acquire business experi
Payments from abroad, other than com
ence is exempt from U.S. income tax on
This exemption does not apply to income
pensation for personal services, for main
amounts received from sources outside the Uni
from research carried on mainly for the private
tenance, education, study, research, or
ted States for maintenance or studies.
benefit of any person rather than in the public
training.
interest.
The grant, allowance, or award.
Hungary
Income from personal services performed
An individual who is a resident of France on
in the United States of up to $5,000 for
the date of arrival in the United States and who
An individual who is a resident of Hungary im
each tax year.
is in the United States as an employee of, or un
mediately before arrival in the United States
der contract with, a resident of France is ex
and is here for fulltime education or training is
An individual is entitled to the benefit of this
empt from U.S. income tax for a period of 12
exempt from U.S. income tax on payments re
exemption for a maximum of 5 years.
consecutive months on up to $8,000 received
ceived from outside the United States for the in
for personal services if the individual is in the
dividual's maintenance, education, or training.
An individual who is a resident of Estonia on
United States primarily to:
the date of arrival in the United States and who
The fulltime student or trainee may instead
Acquire technical, professional, or busi
is in the United States as an employee of, or un
choose to be treated as a resident alien of the
ness experience from a person other than
der contract with, a resident of Estonia is ex
United States for U.S. income tax purposes.
that resident of France, or
empt from U.S. income tax for a period of 12
Once made, the choice applies for the entire
Study at an educational institution.
consecutive months on up to $8,000 received
period that the individual remains qualified for
for personal services if the individual is in the
exemption as a fulltime student or trainee and
Germany
United States primarily to:
may not be changed unless permission is ob
Acquire technical, professional, or busi
tained from the U.S. competent authority.
A student or business apprentice (including Vo
ness experience from a person other than
lontaere and Praktikanten) who is or was imme
that resident of Estonia, or
Iceland
diately before visiting the United States a resi
Study at an educational institution.
dent of Germany and who is present in the
United States for fulltime education or training
An individual who is a resident of Iceland on the
An individual who is a resident of Estonia on
is exempt from U.S. income tax on amounts
date of arrival in the United States and who is
the date of arrival in the United States and who
from sources outside the United States for
temporarily in the United States primarily to
is temporarily present in the United States for
maintenance, education, or training.
study at a university or other recognized educa
not longer than 1 year as a participant in a pro
tional institution in the United States, obtain pro
gram sponsored by the U.S. Government pri
An individual who is or was immediately be
fessional training, or study or do research as a
marily to train, research, or study is exempt
fore visiting the United States a resident of Ger
recipient of a grant, allowance, or award from a
from U.S. income tax on income received for
many is exempt from U.S. tax on amounts re
governmental, religious, charitable, scientific,
personal services for the training, research, or
ceived as a grant, allowance, or award from a
literary, or educational organization is exempt
study in the amount of $10,000.
nonprofit religious, charitable, scientific, literary,
from U.S. income tax on the following amounts.
or educational organization.
Gifts from abroad for maintenance, educa
These provisions do not apply to income
tion, study, research, or training.
from research carried on mainly for the private
Individuals described in the previous two
The grant, allowance, or award.
benefit of any person rather than in the public
paragraphs are also exempt from U.S. tax on
Income from personal services performed
interest.
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
An individual who is a resident of Iceland on
erwise for maintenance, education, or
U.S. income tax on amounts received from
the date of arrival in the United States and who
training.
sources outside the United States for mainte
is temporarily in the United States as an em
nance, education, or training.
ployee of, or under contract with, a resident of
If the individual's visit exceeds 4 years, the
Iceland is exempt from U.S. income tax for a
exemption is lost for the entire visit unless the
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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