Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 25
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34study at a university or other recognized educa
or under contract with, a resident of Portugal is
from a governmental, religious, charitable,
tional institution in the United States, obtain pro
exempt from U.S. income tax for a period of 12
scientific, literary, or educational organiza
fessional training, or study or do research as a
consecutive months on up to $8,000 received
tion.
recipient of a grant, allowance, or award from a
for personal services if the individual is in the
governmental, religious, charitable, scientific,
United States primarily to:
The individual is entitled to this exemption
literary, or educational organization is exempt
Acquire technical, professional, or busi
only for a period of time necessary to complete
from U.S. income tax on the following amounts.
ness experience from a person other than
the study, training, or research, but the exemp
Gifts from abroad for maintenance, educa
that resident of Portugal, or
tion for training or research may not extend for a
tion, study, research, or training.
Study at an educational institution.
period exceeding 5 years.
The grant, allowance, or award.
Any other payments received from Poland,
Romania
These exemptions do not apply to income
except income from performing personal
from research if it is undertaken primarily for the
services.
private benefit of a specific person or persons.
An individual who is a resident of Romania on
Income from personal services performed
the date of arrival in the United States and who
in the United States of up to $2,000 each
is temporarily in the United States primarily to
Slovak Republic
tax year.
study at a university or other recognized educa
tional institution in the United States, obtain pro
An individual who is a resident of the Slovak
An individual is entitled to the benefit of this
fessional training, or study or do research as a
Republic at the beginning of his or her visit to
exemption for a maximum of 5 years.
recipient of a grant, allowance, or award from a
the United States and who is temporarily
governmental, religious, charitable, scientific,
present in the United States is exempt from
An individual who is a resident of Poland on
literary, or educational organization is exempt
U.S. income tax on certain amounts for a period
the date of arrival in the United States and who
from U.S. income tax on the following amounts.
of up to 5 years. To be entitled to the exemp
is temporarily in the United States as an em
Gifts from abroad for maintenance, educa
tion, the individual must be in the United States
ployee of, or under contract with, a resident of
tion, study, research, or training.
for the primary purpose of:
Poland is exempt from U.S. income tax for 1
The grant, allowance, or award.
Studying at a university or other accredited
year on up to $5,000 received for personal serv
Income from personal services performed
educational institution in the United States,
ices if the individual is in the United States pri
in the United States of up to $2,000 each
Obtaining training required to qualify him or
marily to:
tax year.
her to practice a profession or professional
Acquire technical, professional, or busi
specialty, or
ness experience from a person other than
An individual is entitled to the benefit of this
Studying or doing research as a recipient
that resident of Poland or other than a per
exemption for a maximum of 5 years.
of a grant, allowance, or award from a gov
son related to that resident, or
ernmental, religious, charitable, scientific,
Study at an educational institution.
literary, or educational organization.
An individual who is a resident of Romania
on the date of arrival in the United States and
If the individual meets any of these require
An individual who is a resident of Poland on
who is temporarily in the United States as an
ments, the following amounts are exempt from
the date of arrival in the United States and who
employee of, or under contract with, a resident
is temporarily in the United States for not longer
U.S. tax.
of Romania is exempt from U.S. income tax for
than 1 year as a participant in a program spon
The payments from abroad, other than
1 year on up to $5,000 received for personal
sored by the U.S. Government primarily to train,
compensation for personal services, for
services if the individual is in the United States
research, or study is exempt from U.S. income
the purpose of maintenance, education,
primarily to:
tax on up to $10,000 of income received for per
study, research, or training.
Acquire technical, professional, or busi
The grant, allowance, or award.
sonal services for the training, research, or
ness experience from a person other than
The income from personal services per
study.
that resident of Romania or other than a
formed in the United States of up to $5,000
person related to that resident, or
for the tax year.
Portugal
Study at an educational institution.
An individual who is a Slovak resident at the
An individual who is a resident of Portugal on
An individual who is a resident of Romania
beginning of the visit to the United States and
the date of arrival in the United States and who
on the date of arrival in the United States and
who is temporarily present in the United States
is temporarily in the United States primarily to
who is temporarily in the United States for not
as an employee of, or under contract with, a
study at a university or other accredited educa
longer than 1 year as a participant in a program
Slovak resident is exempt from U.S. income tax
tional institution in the United States, obtain pro
sponsored by the U.S. Government primarily to
for a period of 12 consecutive months on up to
fessional training, or study, or do research as a
train, research, or study is exempt from U.S. in
$8,000 received from personal services if the
recipient of a grant, allowance, or award from a
come tax on up to $10,000 of income received
individual is in the United States primarily to:
governmental, religious, charitable, scientific,
for personal services for the training, research,
Acquire technical, professional, or busi
literary, or educational organization is exempt
or study.
ness experience from a person other than
from U.S. income tax on the following amounts.
the Slovak resident, or
Payments from abroad for maintenance,
Russia
Study at a university or other accredited
education, study, research, or training.
educational institution in the United States.
The grant, allowance, or award.
An individual who is a resident of Russia at the
Income from personal services performed
An individual who is a Slovak resident at the
beginning of his or her visit to the United States
in the United States of up to $5,000 each
time he or she becomes temporarily present in
is exempt from U.S. tax on payments from
tax year.
the United States and who is temporarily
abroad for maintenance, education, study, re
present in the United States for a period not lon
search, or training and on any grant, allowance,
An individual is entitled to the benefit of this
ger than 1 year as a participant in a program
or other similar payments. To be entitled to the
exemption for a maximum of 5 tax years from
sponsored by the U.S. government for the pri
exemption, the individual must be temporarily
the date of arrival in the United States. The ben
mary purpose of training, research, or study is
present in the United States primarily to:
efits provided here and the benefits described
exempt from U.S. income tax on up to $10,000
Study at a university or other accredited
earlier under Professors, Teachers, and Re-
of income from personal services for that train
educational institution,
searchers cannot be claimed simultaneously or
ing, research, or study.
consecutively.
Obtain training required to qualify him or
her to practice a profession or professional
An individual who is a resident of Portugal
specialty, or
These exemptions do not apply to income
on the date of arrival in the United States and
Study or do research as a recipient of a
from research undertaken primarily for the pri
who is in the United States as an employee of,
grant, allowance, or other similar payments
vate benefit of a specific person or persons.
Publication 901 (September 2016)
Page 25
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