Slovenia
as a recipient of a grant, allowance, or award
training is exempt from U.S. tax on amounts re
from a governmental, religious, charitable, sci
ceived from sources outside the United States
An individual who is a resident of Slovenia at
entific, literary, or educational organization is
for the individual's maintenance, education, and
the beginning of the visit to the United States
exempt from U.S. income tax on the following
training.
and who is temporarily in the United States pri
amounts.
marily to study at a U.S. university or other rec
Payments from abroad (other than com
Switzerland
ognized educational institution, to obtain train
pensation for personal services) for main
ing to become qualified to practice a profession
tenance, education, study, research, or
A student, apprentice, or business trainee who
or professional specialty, or to study or do re
training.
is a resident of Switzerland immediately before
search as a recipient of a grant, allowance, or
The grant, allowance, or award.
visiting the United States and is in the United
award from a governmental, religious, charita
Income from personal services performed
States for the purpose of fulltime education or
ble, scientific, literary, or educational organiza
in the United States of up to $5,000 for
training is exempt from U.S. income tax on
tion is exempt from U.S. income tax on the fol
each tax year.
amounts received from sources outside the Uni
lowing amounts.
ted States for the individual's maintenance, ed
An individual is entitled to the benefit of this ex
Payments from abroad (other than com
ucation, or training.
emption for a maximum of 5 years.
pensation for personal services) for main
tenance, education, study, research, or
Thailand
An individual who is a resident of Spain at
training.
the beginning of the visit to the United States
The grant, allowance, or award.
and is temporarily in the United States as an
An individual who is a resident of Thailand at
Income from personal services performed
employee of, or under contract with, a resident
the beginning of his or her visit to the United
in the United States of up to $5,000 for
of Spain is exempt from U.S. income tax for a
States and who is temporarily present in the
each tax year.
period of 12 consecutive months on up to
United States is exempt from U.S. income tax
An individual is entitled to the benefit of this ex
$8,000 received for personal services if the indi
on certain amounts for a period of up to 5 years.
emption for a maximum of 5 tax years and for
vidual is in the United States primarily to:
To be entitled to the exemption, the individual
any additional period of time needed to com
Acquire technical, professional, or busi
must be in the United States for the primary pur
plete, as a fulltime student, educational re
ness experience from a person other than
pose of:
quirements as a candidate for a postgraduate
that Spanish resident, or
Studying at a university or other recog
or professional degree from a recognized edu
Study at a university or other accredited
nized educational institution in the United
cational institution.
educational institution in the United States.
States,
Obtaining training required to qualify him or
An individual who is a resident of Slovenia
Both the $5,000 and $8,000 exemptions in
her to practice a profession or professional
on the date of arrival in the United States and
clude any amount excluded or exempted from
specialty, or
who is temporarily in the United States as an
tax under U.S. tax law.
Studying or doing research as a recipient
employee of, or under contract with, a resident
of a grant, allowance, or award from a gov
of Slovenia is exempt from U.S. income tax for
These exemptions do not apply to income
ernmental, religious, charitable, scientific,
a period not exceeding 12 months on up to
from research carried on mainly for the private
literary, or educational organization.
$8,000 received for personal services if the indi
benefit of any person rather than in the public
If the individual meets any of these require
vidual is in the United States primarily to:
interest.
ments, the following amounts are exempt from
Acquire technical, professional, or busi
U.S. tax.
ness experience from a person other than
Sri Lanka
Gifts from abroad for the purpose of main
that resident of Slovenia, or
tenance, education, study, research, or
Study at a university or other recognized
A student, apprentice, or business trainee, who
training.
educational institution.
is a resident of Sri Lanka resident immediately
The grant, allowance, or award.
before visiting the United States and is in the
Income from personal services performed
These provisions do not apply to income
United States for the purpose of fulltime educa
in the United States of up to $3,000 for the
from research carried on mainly for the private
tion or training, is exempt from U.S. income tax
tax year.
benefit of any person rather than in the public
on amounts received from sources outside the
interest.
United States for the individual's maintenance,
An individual who is a resident of Thailand at
education, or training.
the beginning of the visit to the United States
South Africa
and who is temporarily present in the United
An individual who is a resident of Sri Lanka
States as an employee of, or under contract
A student, apprentice, or business trainee who
on the date of arrival in the United States and
with, a resident of Thailand is exempt from U.S.
is a resident of South Africa immediately before
who is temporarily in the United States as an
income tax for a period of 12 consecutive
visiting the United States and is in the United
employee of, or under contract with, a resident
months on up to $7,500 received from personal
States for the purpose of fulltime education or
of Sri Lanka, or as a participant in a program
services if the individual is in the United States
training is exempt from U.S. income tax on
sponsored by the United States or by any inter
primarily to:
amounts received from sources outside the Uni
national organization, is exempt from U.S. in
Acquire technical, professional, or busi
ted States for the individual's maintenance, ed
come tax for a period not exceeding 1 year on
ness experience from a person other than
ucation, or training.
up to $6,000 received for personal services if
the Thai resident, or
the individual is in the United States primarily to:
Study at a university or other recognized
Apprentices and business trainees are enti
Acquire technical, professional, or busi
educational institution in the United States.
tled to the benefit of this exemption for a maxi
ness experience from a person other than
mum period of 1 year.
that resident of Sri Lanka or other than a
An individual who is a resident of Thailand at
person related to that resident, or
the time he or she becomes temporarily present
Study at a university or other recognized
Spain
in the United States and who is temporarily
educational institution.
present in the United States for a period not lon
An individual who is a resident of Spain at the
ger than 1 year as a participant in a program
Sweden
beginning of the visit to the United States and
sponsored by the U.S. government for the pri
who is temporarily in the United States primarily
mary purpose of training, research, or study is
to study at a U.S. university or other accredited
A student, apprentice, or business trainee who
exempt from U.S. income tax on up to $10,000
educational institution, to obtain training to be
is a resident of Sweden immediately before vis
of income from personal services for that train
come qualified to practice a profession or pro
iting the United States and is in the United
ing, research, or study.
fessional specialty, or to study or do research
States for the purpose of fulltime education or
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Publication 901 (September 2016)