Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 23
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34Study or do research as a recipient of a
literary, or educational organization is exempt
for personal services if the individual is in the
grant, allowance, or other similar payments
from U.S. income tax on the following amounts.
United States primarily to:
from a governmental, religious, charitable,
Payments from abroad, other than com
Acquire technical, professional, or busi
scientific, literary, or educational organiza
pensation for personal services, for main
ness experience from a person other than
tion.
tenance, education, study, research, or
that resident of Lithuania, or
training.
Study at an educational institution.
The grant, allowance, or award.
The individual is entitled to this exemption
An individual who is a resident of Lithuania
Income from personal services performed
only for a period of time necessary to complete
on the date of arrival in the United States and
in the United States of up to $5,000 for
the study, training, or research, but the exemp
who is temporarily present in the United States
each tax year.
tion for training or research may not extend for a
for not longer than 1 year as a participant in a
period exceeding 5 years.
program sponsored by the U.S. Government
An individual is entitled to the benefit of this
primarily to train, research, or study is exempt
exemption for a maximum of 5 years.
These exemptions do not apply to income
from U.S. income tax on income received for
from research if it is undertaken primarily for the
personal services for the training, research, or
private benefit of a specific person or persons.
An individual who is a resident of Latvia on
study in the amount of $10,000.
the date of arrival in the United States and who
is in the United States as an employee of, or un
Korea, South
These provisions do not apply to income
der contract with, a resident of Latvia is exempt
from research carried on mainly for the private
from U.S. income tax for a period of 12 consec
An individual who is a resident of South Korea
benefit of any person rather than in the public
utive months on up to $8,000 received for per
on the date of arrival in the United States and
interest.
sonal services if the individual is in the United
who is temporarily in the United States primarily
States primarily to:
to study at a university or other recognized edu
Luxembourg
Acquire technical, professional, or busi
cational institution in the United States, obtain
ness experience from a person other than
professional training, or study or do research as
A student, apprentice, or business trainee who
that resident of Latvia, or
a recipient of a grant, allowance, or award from
is a resident of Luxembourg immediately before
Study at an educational institution.
a governmental, religious, charitable, scientific,
visiting the United States and is in the United
literary, or educational organization is exempt
States for the purpose of fulltime education at a
from U.S. income tax on the following amounts.
An individual who is a resident of Latvia on
recognized educational institution or fulltime
Amounts from abroad for maintenance, ed
the date of arrival in the United States and who
training is exempt from U.S. income tax on
ucation, study, research, or training.
is temporarily present in the United States for
amounts received for the individual's mainte
The grant, allowance, or award.
not longer than 1 year as a participant in a pro
nance, education, or training.
Income from personal services performed
gram sponsored by the U.S. Government pri
in the United States of up to $2,000 each
marily to train, research, or study is exempt
Apprentices and business trainees are enti
tax year.
from U.S. income tax on income received for
tled to the benefit of this exemption for a maxi
personal services for the training, research, or
mum period of 2 years.
study in the amount of $10,000.
An individual is entitled to the benefit of this
exemption for a maximum of 5 years.
If the individual's visit to the United States is
These provisions do not apply to income
longer than 2 years, the exemption is lost for the
from research carried on mainly for the private
entire visit unless the competent authorities of
An individual who is a resident of Korea on
benefit of any person rather than in the public
Luxembourg and the United States agree other
the date of arrival in the United States and who
interest.
wise.
is temporarily in the United States as an em
ployee of, or under contract with, a resident of
Lithuania
Malta
Korea is exempt from U.S. income tax for 1 year
on up to $5,000 received for personal services
if the individual is in the United States primarily
An individual who is a resident of Lithuania on
A student or business trainee, who is a resident
to:
the date of arrival in the United States and who
of Malta immediately before visiting the United
Acquire technical, professional, or busi
is temporarily in the United States primarily to
States and is in the United States for the pur
ness experience from a person other than
study at a university or other accredited educa
pose of fulltime education or training, is exempt
that resident of Korea or other than a per
tional institution in the United States, obtain pro
from U.S. income tax on the following amounts.
son related to that resident, or
fessional training, or study or do research as a
Payments received from sources outside
Study at an educational institution.
recipient of a grant, allowance, or award from a
the United States for the individual's main
governmental, religious, charitable, scientific,
tenance, education, or training. Apprenti
literary, or educational organization is exempt
ces and business trainees are entitled to
An individual who is a resident of Korea on
from U.S. income tax on the following amounts.
this benefit for a maximum period of 1
the date of arrival in the United States and who
Payments from abroad, other than com
year.
is temporarily present in the United States for
pensation for personal services, for main
Income from personal services performed
not longer than 1 year as a participant in a pro
tenance, education, study, research, or
in the United States of up to $9,000 for
gram sponsored by the U.S. Government pri
training.
each tax year.
marily to train, research, or study is exempt
The grant, allowance, or award.
from U.S. income tax on income received for
Income from personal services performed
Mexico
personal services for the training, research, or
in the United States of up to $5,000 for
study for a maximum of $10,000.
each tax year.
A student or business apprentice who is a resi
dent of Mexico immediately before visiting the
Latvia
An individual is entitled to the benefit of this
United States and is in the United States solely
exemption for a maximum of 5 years.
for the purpose of education or training is ex
An individual who is a resident of Latvia on the
empt from U.S. tax on amounts received from
date of arrival in the United States and who is
sources outside the United States for the indi
temporarily in the United States primarily to
An individual who is a resident of Lithuania
vidual's maintenance, education, or training.
study at a university or other accredited educa
on the date of arrival in the United States and
tional institution in the United States, obtain pro
who is in the United States as an employee of,
fessional training, or study or do research as a
or under contract with, a resident of Lithuania is
recipient of a grant, allowance, or award from a
exempt from U.S. income tax for a period of 12
governmental, religious, charitable, scientific,
consecutive months on up to $8,000 received
Publication 901 (September 2016)
Page 23
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