Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 22
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34Italy
that resident of Iceland or other than a per
An individual who is a resident of Indonesia
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
received from outside the United States for
Ireland
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
Jamaica
is a resident of Ireland immediately before visit
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
$7,500 of net income from personal services if
An individual who is a resident of Israel on the
visions, or local authorities.
the individual is in the United States primarily to:
date of arrival in the United States and who is
Acquire technical, professional, or busi
temporarily in the United States primarily to
Under the treaty, if the payments are not ex
ness experience from a person other than
study at a university or other recognized educa
empt under the rule described above, an indi
that resident of Jamaica or other than a
tional institution in the United States, obtain pro
vidual described in the previous paragraph may
person related to that resident, or
fessional training, or study or do research as a
be eligible to deduct exemptions for his or her
Study at a university or other recognized
recipient of a grant, allowance, or award from a
spouse and dependents and the standard de
educational institution.
governmental, religious, charitable, scientific,
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
Kazakhstan
under a technical assistance program entered
institution.
into by either the U.S. or Indonesian Govern
An individual who is a resident of Kazakhstan at
An individual who is a resident of Israel on
ment. If the individual meets any of these re
the beginning of his or her visit to the United
the date of arrival in the United States and who
quirements, the following amounts are exempt
States is exempt from U.S. tax on payments
is temporarily in the United States for no more
from tax.
from abroad for maintenance, education, study,
than 1 year as a participant in a program spon
All payments from abroad for mainte
research, or training and on any grant, allow
sored by the U.S. Government primarily to train,
nance, education, study, research, or train
ance, or other similar payments. To be entitled
research, or study is exempt from U.S. income
ing.
to the exemption, the individual must be tempo
tax on income received for personal services for
The grant, allowance, or award.
rarily present in the United States primarily to:
the training, research, or study for a maximum
Income from personal services performed
Study at a university or other accredited
of $10,000.
in the United States of up to $2,000 each
educational institution,
tax year.
Obtain training required to qualify him or
her to practice a profession or professional
specialty, or,
Page 22
Publication 901 (September 2016)
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