Publication 901 - U.s. Tax Treaties - Internal Revenue Service Page 27
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34Trinidad and Tobago
Turkey
The grant, allowance, or award.
Income from personal services performed
An individual who is a resident of Trinidad and
A student, apprentice, or business trainee who
in the United States of up to $5,000 for
Tobago on the date of arrival in the United
is a resident of Turkey immediately before visit
each tax year.
States and who is temporarily in the United
ing the United States and is in the United States
An individual is generally entitled to the ben
States primarily to study at a university or other
for the purpose of fulltime education or training
efit of this exemption for a maximum of 5 years
accredited educational institution in the United
is exempt from U.S. income tax on amounts re
from the date of arrival in the United States.
States, obtain professional training, or study or
ceived from sources outside the United States
This exemption will also apply to any additional
do research as a recipient of a grant, allowance,
for the individual's maintenance, education, or
period of time that a fulltime student needs to
or award from a governmental, religious, chari
training.
complete the educational requirements as a
table, scientific, literary, or educational organi
candidate for a postgraduate or professional
zation is exempt from U.S. income tax on the
Ukraine
degree from a recognized educational institu
following amounts.
tion.
Gifts from abroad for maintenance, educa
An individual who is a resident of Ukraine at the
tion, study, research, or training.
beginning of his or her visit to the United States
An individual who is a resident of Venezuela
The grant, allowance, or award.
is exempt from U.S. tax on payments from
on the date of arrival in the United States and
Income from personal services performed
abroad for maintenance, education, study, re
who is in the United States as an employee of,
in the United States of up to $2,000 each
search, or training and on any grant, allowance,
or under contract with, a resident of Venezuela
tax year, or, if the individual is obtaining
or other similar payments. To be entitled to the
is exempt from U.S. income tax for a period of
training required to qualify to practice a
exemption, the individual must be temporarily
12 months on up to $8,000 received for per
profession or a professional specialty, a
present in the United States primarily to:
sonal services if the individual is in the United
maximum of $5,000 for any tax year.
Study at a university or other accredited
States primarily to:
educational institution,
Acquire technical, professional, or busi
An individual is entitled to the benefit of this
Obtain training required to qualify him or
ness experience from a person other than
exemption for a maximum period of 5 tax years.
her to practice a profession or professional
that resident of Venezuela, or
specialty, or
An individual who is a resident of Trinidad
Study at an educational institution.
Study or do research as a recipient of a
and Tobago on the date of arrival in the United
grant, allowance, or other similar payments
These provisions do not apply to income
States and who is in the United States as an
from a governmental, religious, charitable,
from research carried on mainly for the private
employee of, or under contract with, a resident
scientific, literary, or educational organiza
benefit of any person rather than in the public
or corporation of Trinidad and Tobago is ex
tion.
interest.
empt from U.S. income tax for 1 tax year on up
to $5,000 received for personal services if the
The individual is entitled to this exemption
Wages and Pensions
individual is in the United States primarily to:
only for a period of time necessary to complete
Study at an educational institution, or
Paid by a Foreign
the study, training, or research, but the exemp
Acquire technical, professional, or busi
tion for training or research may not extend for a
Government
ness experience from a person other than
period exceeding 5 years.
that resident or corporation of Trinidad and
Wages, salaries, pensions, and annuities paid
Tobago.
These exemptions do not apply to income
by the governments of the following countries to
from research if it is undertaken primarily for the
Also exempt is a resident of Trinidad and
their residents who are present in the United
private benefit of a specific person or persons.
Tobago who is present in the United States for
States as nonresident aliens generally are ex
not longer than 1 year as a participant in a pro
empt from U.S. income tax. The conditions un
United Kingdom
gram sponsored by the U.S. Government pri
der which the income is exempt are stated for
marily to train, research, or study. The individual
each of the countries listed.
A student or business apprentice who is a resi
is exempt from tax on income from personal
dent of the United Kingdom immediately before
Exemption under U.S. tax law. Employees of
services performed in the United States and re
visiting the United States and is in the United
foreign countries who do not qualify under a tax
ceived for the training, research, or study for up
States for the purpose of fulltime education at a
treaty provision and employees of international
to a maximum of $10,000.
recognized educational institution or fulltime
organizations should see if they can qualify for
training is exempt from U.S. income tax on
exemption under U.S. tax law.
Tunisia
amounts received from abroad for the individu
If you work for a foreign government in the
al's maintenance, education, or training.
United States, your foreign government salary
An individual who is a resident of Tunisia imme
is exempt from U.S. tax if you perform services
diately before visiting the United States and
Apprentices and business trainees are enti
similar to those performed by U.S. government
who is in the United States for fulltime study or
tled to the benefit of this exemption for a maxi
employees in that foreign country and that for
training is exempt from U.S. income tax on the
mum period of 1 year.
eign government grants an equivalent exemp
following amounts.
tion. If you work for an international organization
Payments from abroad for fulltime study
Venezuela
in the United States, your salary from that
or training.
source is exempt from U.S. tax. See chapter 10
A grant, allowance, or award from a gov
of Publication 519 for more information.
ernmental, religious, charitable, scientific,
An individual who is a resident of Venezuela on
literary, or educational organization to
the date of arrival in the United States and who
Australia
study or engage in research.
is temporarily in the United States primarily to
Income from personal services performed
study at a university or other recognized educa
in the United States of up to $4,000 in any
tional institution in the United States, obtain pro
Salaries, wages, and similar income, including
tax year.
fessional training, or study or do research as a
pensions, paid by Australia, its political subdivi
recipient of a grant, allowance, or award from a
sions, agencies, or authorities to its citizens
The individual is entitled to this exemption
governmental, religious, charitable, scientific,
(other than U.S. citizens) for performing govern
for a maximum of 5 years.
literary, or educational organization is exempt
mental functions as an employee of any of the
from U.S. income tax on the following amounts.
above entities are exempt from U.S. income
Payments from abroad, other than com
tax.
pensation for personal services, for main
tenance, education, study, research, or
training.
Publication 901 (September 2016)
Page 27
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