IRS Pub901 - IRS Tax Treaty Tables - Dependent, Non Dependent Personal Services

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Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax TreatiesIncome Code Number

Country of Residence of Payee

Name Code

1 2 3 6 7 9 10 11 12 13 14 21

InterestPaid by

U.S.ObligorsGeneral

Intereston RealProperty

Mortgages

InterestPaid to a

ControllingForeign

Corpora-tion

Dividends

Paid byU.S.

Corpora-tions—

Generala

Qualifyingfor DirectDividendRatea,b

CapitalGainsv

IndustrialRoyalties

Copyright Royalties

MotionPictures

andTelevision Other

RealPropertyIncome

andNatural

ResourcesRoyalties v

Pensionsand

Annuities

SocialSecurity

Payment u

AS

BBBE

CA

g,tt,uu10

g5g15g10

g,ff,tt,uu10

g5g15

g,ff10

g,tt,uu10

g5g15g10

g,pp15

g,x15g15

g, x15

g,pp,xx5

g,x5g5

g,x5

30

g,l0g,l0r30

g0

g5g0g0

g5

g5h0

g10

g5

g5g0g0

30 d0

d,f03030

30

d,f0

15

30

3030

0CH

CYEZ

g10 g10 g10n0 30 30

g10 g10 g10g0 g,ff0 g0

g10

30g15

g,x15

g10

30g5

g,x5

30o0

g,l0g,l0

g,w10

0g0

g10

g10

0g0g0

g10

0g0g0

30 d, mm0

d,f0303030

30d,f0

30

303030

EG

FIFR

GMGR

30

3030

303030

30

303030

303030

303030

3030

0

3030

3030

ee30

30000

30

030

30

303030

3030

h15g,oo0

g0

g,m0h0

30g,ff,oo0

g,ff0

g,m,ff0h0

h15g,oo0

g0g0

30

h15g,zz,ab15b,g,pp15

h5g,xx,zz,ab5

g,x5

30

h,l0g,l0g,l0

g,l0

h0g0g5

h0g0g0

g,dd030

g15g0g0

g0

d,f0d,f0

d0HUICIN

IDEI

g0g0

g,aa15g10

g0

g0g0

g,aa15g10g,ff0

g0g0

g,aa15g10

g15g15

g,x25g15

g5g5

g,x15g10

g,l0g,l030

g,l,z0

g0g0

g,bb10g,bb10

g0

g030

g15g10

g0

g0g0

g15g10

g0

d,f0d,f0

d,f,q15d,f0

ISITJM

JAKZ

g,aa,ii171⁄2g15g121⁄2

g,ww,zz,ac10g10

g,aa,ff,ii171⁄2g15g121⁄2

g,ff,ww,zz,ac10g,ff10

g,aa,ii171⁄2g15g121⁄2

g,ww,zz,ac10g10

g,x25g15g15

g,w,zz,ab10g,gg15

g,x121⁄2e,g5g10

e,g,ww,zz,ab5g,gg5

g,cc0g,l0g,l0g,l0g,l0

g15g,s10

g10g,ww0g,jj10

g10g8

g10g,ww0

g10

g10g5

g10g,ww0

g10

f0d,f,p0

d,f0

d0d,f0

KS

MXMONL

NZNO

g12

g,qq15g15

g0g10

g0

g12

g,ff,qq15g15

g0g10

g0

g12

g15g15

g0g10

g0

g15

g,pp,vv10g15g15g15g15

g10

g,pp,vv,xx5g10

g5g15g15

g,l0

g,hh0

g,l0g,l0

g,l0g,l0

g15

g10h10

g0g10

g0

g10

g10g10

g,dd0g10

h0

g10

g10g10

g0g10

g0

d,f0

d0d,f0

d,f,t0d0

d,f0

Australia

BarbadosBelgium (old treaty)

CanadaChina, People’s Rep. ofCommonwealth of

Independent StatesCyprusCzech Republic

Egypt

FinlandFrance

Germany (as modified)GreeceHungaryIcelandIndia

IndonesiaIrelandIsraelItalyJamaica

JapanKazakhstanKorea, Rep. of

MexicoMoroccoNetherlands

New ZealandNorway

AU g,m0 g,m0 g,x15 g,x5 g0 g10 g0 30 0 30Austria g,m,ff0 g,l0

g0 g,l0 30

Estonia

Latvia

EN

LG

LH

g,oo10

g,oo10g,oo10

g,ff,oo10

g,ff,oo10g,ff,oo10

g,oo10

g,oo10g,oo10

g,x15

g,x15g,x15

g,x5

g,x5g,x5

g,l0 g,bb5 g10

g10g10

g10

g10g10

30

30

30

d,f0d,f0Lithuania

g,l0g,l0

g,bb5g,bb5

d,f0 30

3030

DA g,oo0 g,ff,oo0Denmark g,oo0 g,zz,ab15 g,xx,zz,ab5 g0 g0g0 g0 30 30d,mm,ss30

Luxembourg LU g,h0 g,ff,h0 g,h0 g,x15 g,x5 g0 g0 g0 g0 30 d0 30

g,pp15 g,pp 5

Belgium (new treaty) BE

GM 303030

00

30

g0 g0g,m0

g,x15

30

g,x5g,xx,zz,ab5

g,l0 g0g0

g,dd0 g0 d0d,f0

g,zz,ab1530 h0 h0

d,f0

Germany

g,m15 g,m,ff15 g,m15 g,zz,ab15 g,xx,zz,ab5 g,l0 g0 g0 g0 30 d,f0 30

BG g,m,yy10 g,m,yy10 g,pp15 g,pp10 g10 g10 g10 30 d,f,q0 30Bangladesh g,m,ff,yy10 g,hh0

30d

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Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax TreatiesIncome Code Number

Country of Residence of Payee

Name Code

1 2 3 6 7 9 10 11 12 13 14 21

InterestPaid by

U.S.ObligorsGeneral

Intereston RealProperty

Mortgages

InterestPaid to a

ControllingForeign

Corpora-tion

Dividends

Paid byU.S.

Corpora-tions—

Generala

Qualifyingfor DirectDividendRatea,b

CapitalGainsv

IndustrialRoyalties

Copyright Royalties

MotionPictures

andTelevision Other

RealPropertyIncome

andNatural

ResourcesRoyalties v

Pensionsand

Annuities

SocialSecurity

Payment u

Spain

Sweden

Trinidad & TobagoTunisia

SP

SW

TDTS

g10

g0

30g15

g10

g,ff0

30g15

g10

g0

30g15

g,x15

g,zz,ab15

30g,x20

g,x10

g,xx,zz,ab5

30g,x14

g,l0

g,l0

30g,l0

g,y8

g0

g15g,bb10

g,y8

g0

30g15

g,y5

g0

g0g15

30 d,f0

30

3030

d0

d,f0f0

30

30

3030

Other Countries 30 3030

30 30 30 30 30 30 30 30 30

Switzerland g,m0 g,m,ff0 g,m0 g,x15 g,x5 g0 g0 g0 d030 15l0Thailand TH g,aa15 g,aa,ff15 g,aa15 g,x15 g,x10 30 bb8 5 ll15 30 d,f0 30

Turkey TU g,i,aa15 g,i,aa,ff15 g,i,aa15 g,x20 g,x15 g,l0 bb5 10 10 30 d0 30

30 30LO g0 g,ff0 g0 g,x15 g,x5 g,l0 g10 g0 g0 d,f0Slovak Republic

30 30SF g,m0 g,m,ff0 g,m0 g,x15 g,x5 l0 g0 g0 g0 d,kk15South Africa

3030

030

RORS

g10g0

g10g,ff0

g10g0

g10g,gg10

g10g,gg5

g,l0g,l0

g15g0

g10g0

g10g0

d,f0d0

RomaniaRussia

VE g,ff,nn,oo10 g,ff,nn,oo10 g,pp15 g,pp5 g10 d,mm0g,nn,oo10Venezuela g,l0 g,bb5 g10

SZ

3030

Ukraine UP g0 g,ff0 g0 g,gg15 g,gg5 g0 g10 g10 g10 30 d0 30

30 30SI g5 g,ff5 g5 g,pp15 g,pp5 g0 g5 g5 g5 d,f0Slovenia

0UK g,ff,oo,ww0 g,oo,ww0 g,pp,ww15 g,pp,ww,xx5 g,ww0 d,f0g,oo,ww0United Kingdom g0 g,ww0 g,ww0 30

30303030

30303030

PKRPPLPO

30g15

g0g10

30g15

g0g,ff10

30g15

g0g10

30g25g15

g,x15

h15g20

g5g,x5

g,l0

30g,l0g,l0

h0g15g10g10

30g15g10g10

h0g15g10g10

d,j0q3030d,f0

PakistanPhilippinesPolandPortugal

30 30CE g,m10 g,m,ff10 g,m10 g,rr15 g,hh0 g0 g10 g,s10 d,mm0Sri Lanka g,rr15

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a

b

c

d

e

f

g

h

No U.S. tax is imposed on a dividend paid by a U.S. corporation thatreceived at least 80% of its gross income from an active foreignbusiness for the 3-year period before the dividend is declared.The reduced rate applies to dividends paid by a subsidiary toa foreign parent corporation that has the required percentageof stock ownership. In some cases, the income of the subsidiarymust meet certain requirements (e.g., a certain percentage ofits total income must consist of income other than dividendsand interest).The exemption or reduction in rate applies only if the recipientis subject to tax on this income in the country of residence.Otherwise, a 30% rate applies.Exemption does not apply to U.S. Government (federal, state,or local) pensions and annuities; a 30% rate applies to thesepensions and annuities. For this purpose, railroad retirement tier2, dual, and supplemental benefits are not considered U.S.Government pensions or annuities. U.S. Government pensionspaid to an individual who is both a resident and national ofBangladesh, Belgium, China, Denmark, Estonia, Finland,Germany, Hungary, India, Ireland, Italy, Latvia, Lithuania,Luxembourg, Mexico, the Netherlands, Portugal, Russia,Slovenia, South Africa, Spain, Switzerland, Thailand, Turkey, theUnited Kingdom, or Venezuela are exempt from U.S. tax. U.S.Government pensions paid to an individual who is both aresident and citizen of Kazakstan, New Zealand, or Sweden areexempt from U.S. tax.For Italy, the reduced rate is 10% if the foreign corporation owns10% to 50% of the voting stock (for a 12-month period) of thecompany paying the dividends. For Japan, dividends receivedfrom a more than 50% owned corporate subsidiary are exemptif certain conditions are met.Includes alimony.The exemption or reduction in rate does not apply if the recipienthas a permanent establishment in the United States and theproperty giving rise to the income is effectively connected withthis permanent establishment. Under certain treaties, exemptionor reduction in rate also does not apply if the property producingthe income is effectively connected with a fixed base in theUnited States from which the recipient performs independentpersonal services. Even with the treaty, if the income is noteffectively connected with a trade or business in the UnitedStates by the recipient, the recipient will be considered as nothaving a permanent establishment in the United States underInternal Revenue Code section 894(b).The exemption or reduction in rate does not apply if the recipientis engaged in a trade or business in the United States througha permanent establishment that is in the United States.However, if the income is not effectively connected with a tradeor business in the United States by the recipient, the recipientwill be considered as not having a permanent establishment inthe United States to apply the reduced treaty rate to that itemof income.

i

l

m

n

o

p

q

r

s

t

u

v

Contingent interest that does not qualify as portfolio interest istreated as a dividend and is subject to the rate under column6 or 7.

Exemption does not apply to gains from the sale of real property.However, for U.S. real property that was owned continuouslysince June 18, 1980, by a Netherlands resident, the taxable gainmay be limited to the appreciation after 1984. For details, seeArticle 14(2) of the treaty.

The exemption applies only to interest on credits, loans, andother indebtedness connected with the financing of tradebetween the United States and the C.I.S. member. It does notinclude interest from the conduct of a general banking business.The exemption applies only to gains from the sale or otherdisposition of property acquired by gift or inheritance.The exemption does not apply if the recipient was a resident ofthe United States when the pension was earned or when theannuity was purchased.Annuities paid in return for other than the recipient’s servicesare exempt. For Bangladesh, exemption does not apply toannuity received for services rendered.Generally, if the property was owned by the Canadian residenton September 26, 1980, not as part of the business propertyof a permanent establishment or fixed base in the U.S., thetaxable gain is limited to the appreciation after 1984. Capitalgains on personal property not belonging to a permanentestablishment or fixed base of the taxpayer in the U.S. areexempt.The rate for royalties with respect to tangible personal propertyis 7% (5% in the case of Sri Lanka).The exemption does not apply if (1) the recipient was a U.S.resident during the 5-year period before the date of payment,(2) the amount was paid for employment performed in the UnitedStates, and (3) the amount is not a periodic payment, or is alump-sum payment in lieu of a right to receive an annuity.Applies to 85% of the social security payments received fromthe U.S. Government. The effective rate on the total socialsecurity payments received is 85% of the rate shown in thetable. These rates also apply to the social security equivalentportion of tier 1 railroad retirement benefits (income code 22)received from the U.S. The remainder of tier 1, all of tier 2, dual,and supplemental railroad retirement benefits (income code 23)are taxed as shown in column 14, “Pensions and Annuities.”Gains on the disposition of U.S. real property interests areconsidered effectively connected with a U.S. trade or businessand thus are subject to graduated rates of tax rather than theflat percentage shown in this column.

The rate is 15% (30% for Germany and Switzerland) forcontingent interest that does not qualify as portfolio interest.

w

x

y

z

aa

bb

cc

dd

ff

gg

hh

ii

jj

Tax imposed on 70% of gross royalties for rentals of industrial,commercial, or scientific equipment.The rate in column 6 applies to dividends paid by a regulatedinvestment company (RIC) or a real estate investment trust(REIT). However, that rate applies to dividends paid by a REITonly if the beneficial owner of the dividends is an individualholding less than a 10% interest (25% in the case of Portugal,Spain, and Tunisia) in the REIT.Royalties not taxed at the 5% or 8% rate are taxed at a 10%rate, unless footnote (g) applies.The exemption does not apply if the recipient of the gain is anindividual who is present in the United States for more than 119days during the year.The rate is 10% if the interest is paid on a loan granted by abank or similar financial institution. For Thailand, the 10% ratealso applies to interest from an arm’s length sale on credit ofequipment, merchandise, or services.

This is the rate for royalties for the use of, or the right to use,industrial, commercial, and scientific equipment. The rate forroyalties for information concerning industrial, commercial andscientific know-how is subject to the rate in column 12.The exemption does not apply to gain from the sale or otherdisposition of property described in Article 14(2)(c) (copyrightsof literary, artistic, or scientific works).The exemption does not apply to cinematographic items, orworks on film, tape, or other means of reproduction for use inradio or television broadcasting.

for services performed for the United States, its subdivisions,or local authorities.Exemption or reduced rate does not apply to an excess inclusionfor a residual interest in a real estate mortgage investmentconduit (REMIC).The rate in column 6 applies to dividends paid by a regulatedinvestment company (RIC). Dividends paid by a real estateinvestment trust (REIT) are subject to a 30% rate.The exemption does not apply to a sale of a U.S. company’sstock representing ownership of 50% or more.

An election can be made to treat this interest income as if itwere industrial and commercial profits taxable under article 8of the treaty.If the payments were for the use of, or the right to use, industrial,commercial, or scientific equipment, an election may be madeto compute the tax on a net basis as if such income wereattributable to a permanent establishment or fixed base in theU.S.

kk The reduced rate does not apply if the distribution is subject toa penalty for early withdrawal. Annuities that were purchasedwhile the annuitant was not a resident of the United States arenot taxable in the United States.

ll The rate is 5% for royalties on the use of any copyright of literary,artistic, or scientific work, including software.

mm Does not apply to annuities. For Denmark, annuities are exempt.nn

The rate is 4.95% if the interest is beneficially owned by afinancial institution (including an insurance company).

qq The rate is 4.9% for interest derived from (1) loans granted bybanks and insurance companies and (2) bonds or securities thatare regularly and substantially traded on a recognized securitiesmarket. The rate is 10% for interest not described in thepreceding sentence and paid (i) by banks or (ii) by the buyer ofmachinery and equipment to the seller due to a sale on credit.

oo The rate is 15% for interest determined with reference to (a) receipts,sales, income, profits or other cash flow of the debtor or a relatedperson, (b) any change in the value of any property of the debtoror a related person, or (c) any dividend, partnership distribution, orsimilar payment made by the debtor or related person.

pp The rate in column 6 applies to dividends paid by a regulatedinvestment company (RIC) or real estate investment trust (REIT).However, that rate applies to dividends paid by a REIT only ifthe beneficial owner of the dividends is (a) an individual holdingnot more than a 10% interest in the REIT, (b) a person holdingnot more than 5% of any class of the REIT’s stock and thedividends are paid on stock that is publicly traded, or (c) aperson holding not more than a 10% interest in the REIT andthe REIT is diversified.

j

k

Exemption is not available when paid from a fund under anemployees’ pension or annuity plan, if contributions to it aredeductible under U.S. tax laws in determining taxable incomeof the employer.Applies to 100% of the social security and other public pensionsreceived from the U.S. government.

ee U.S. social security benefits paid to individuals who are bothresidents and nationals of India are exempt from tax if they are

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ss Generally, if the person was receiving pension distributionsbefore March 31, 2000, the distributions continue to be exemptfrom U.S. tax.

tt Interest determined with reference to the profits of the issuer orone of its associated enterprises is taxed at 15%.

uu Interest received by a financial institution is exempt.vv Dividends received by a trust, company, or other organization

operated exclusively to administer or provide pension,retirement, or other employee benefits generally are exempt ifcertain conditions are met.

ww Exemption does not apply to amount paid under, or as part of,a conduit arrangement.

xx Dividends received from an 80%-owned corporate subsidiaryare exempt if certain conditions are met.

rr The rate applies to dividends paid by a real estate investmenttrust (REIT) only if the beneficial owner of the dividends is (a) anindividual holding less than a 10% interest in the REIT, (b) aperson holding not more than 5% of any class of the REIT’sstock and the dividends are paid on stock that is publicly traded,or (c) a person holding not more than a 10% interest in the REITand the REIT is diversified.

ac Interest is exempt if (a) paid to certain financial institutions, or(b) paid on indebtedness from the sale on credit of equipmentor merchandise.

yy The rate is 5% for interest (a) beneficially owned by a bank orother financial institution (including an insurance company) or(b) paid due to a sale on credit of any industrial, commercial,or scientific equipment, or of any merchandise to an enterprise.

zz Amounts paid to a pension fund that are not derived from thecarrying on of a business, directly or indirectly, by the fund areexempt. This includes amounts paid by a REIT only if theconditions in footnote ab are met. For Sweden, to be entitledto the exemption, the pension fund must not sell or make acontract to sell the holding from which the dividend is derivedwithin 2 months of the date the pension fund acquired theholding.

ab The rate in column 6 applies to dividends paid by a regulatedinvestment company (RIC) or real estate investment trust (REIT).However, that rate applies to dividends paid by a REIT only ifthe beneficial owner of the dividends is (a) an individual orpension fund holding not more than a 10% interest in theREIT,(b) a person holding not more than 5% of any class of theREIT’s stock and the dividends are paid on stock that is publiclytraded, or (c) a person holding not more than a 10% interest inthe REIT and the REIT is diversified. Dividends paid to a pensionfund from a RIC, or a REIT that meets the above conditions, areexempt. For Sweden, the pension fund must also satisfy therequirements in footnote (zz).

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Table 2. Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties

Country(1)

Code1

(2)

Category of Personal Services

Purpose(3)

MaximumPresence

in U.S.(4)

Required Employer or Payer(5)

MaximumAmount of

Compensation(6)

Treaty ArticleCitation

(7)

Australia

Barbados

Belgium (old treaty)

Belgium (new treaty)

1620172019

16

20

172019

151620171819

16

20

19

Any contractor

Any foreign resident

No limit$10,00025

14171517

20

Any contractor



$10,00025No limit

No limit

Any foreign contractorAny U.S. contractorAny contractor

Any foreign residentAny U.S. or foreign resident


No limit

No limit

$5,000$250 per dayor $4,000 p.a.6$5,000$250 per dayor $4,000 p.a.6

1414

1715

1720

Any U.S. or foreign resident5

Any contractorAny contractorBelgian residentU.S. educational institution


Other foreign or U.S. residentBelgian resident

Belgian resident

U.S. Government or its contractor

No limitNo limit

No limitNo limit

No limit

$3,000

$5,000

$5,000$2,000 p.a.

$10,000

21(1)14(2)(a)(b)14(2)(c)1520

21(1)21(2)(b)21(1)21(2)(a)

21(3)

No limitAny U.S. or foreign resident

No limitAny foreign resident No limit

16

19(1)(a)

Independent personal services22

Public entertainmentDependent personal services15

Public entertainment15

Studying and training:Remittances or allowances10

Independent personal services7,22

Public entertainment

Dependent personal services7,15

Public entertainmentStudying and training:20

Remittances or allowances10

Scholarship or fellowship grantIndependent personal services22


Teaching4

Studying and training:Remittances or allowancesCompensation during training

Compensation while gaining experience2

Compensation under U.S.Government program



Studying and training:10

Remittances or allowances

183 days183 days183 days183 days

No limit

89 days89 daysNo limit

183 daysNo limit

No limit5 years182 days90 days182 days2 years

5 years12 consec. mo.5 years12 consec. mo.

1 year

No limit

No limit57

Austria 1620172019

Any contractorAny contractor

Any U.S. or foreign resident

1417

17

20Any foreign resident

No limit$20,000 p.a.25


No limit

15




No limitNo limit183 daysNo limit

3 years11

Public entertainmentAny foreign resident

17 Dependent personal services15,24 183 days Any foreign resident$20,000 p.a.25

14

18 Teaching4 2 years Any U.S. educational or researchinstitution 19(2)

Bangladesh 15162017

1819


Any contractorAny contractorAny foreign resident



No limitNo limit

No limit

No limit

No limit

$10,00030

$8,000 p.a.

21(2)151816

21(1)

21(2)21(2)

Scholarship or fellowship grant4



Teaching or research4

Studying and training:4Remittances or allowancesCompensation during study or training

2 years11

183 daysNo limit183 days

2 years20 Any contractor $10,00030 18Public entertainment No limit

2 years112 years11


Canada 16

17

19

Any contractor No limit12

Any U.S. or foreign resident $10,000Any foreign resident15 No limit12

Any foreign resident No limit

XIV

XVXV

XX


Dependent personal services


No limit

No limit183 days

No limit

20 Public entertainment No limit Any contractor $15,000 p.a.25 XVI

20 Public entertainment3 No limit Any U.S. or foreign resident $15,000 p.a.25 XVI

Compensation during study or training No limit57 Any U.S. or foreign resident $9,000 p.a. 19(1)(b)

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Table 2. ( Continued)

Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)

Commonwealth ofIndependent States

Cyprus

Czech Republic

1516171819

15

1620

17

20

19

151620172018

19

Scholarship or fellowship grantIndependent personal servicesDependent personal servicesTeaching4,18

Studying and training:Remittances or allowancesCompensation while gaining experienceCompensation under U.S.

Government programScholarship or fellowship grant



Dependent personal services15

Directors’ feesPublic entertainment

Studying and training:Remittances or allowances

Compensation during training




Public entertainmentDependent personal services7,15

Public entertainmentTeaching4,35

Studying and training:4Remittances and allowancesCompensation during trainingCompensation while gaining experience2


183 days183 days

5 years

2 years

1 year

Generally, 5years182 days

12 consec. mos.

5 years

1 year

No limit

182 daysNo limitNo limit

Generally, 5yearsGenerally, 5years1 year

1 year5 years183 days183 days183 days183 days2 years

5 years5 years

1 year

Any U.S. or foreign residentAny U.S. or foreign contractorAny U.S. or foreign residentAny U.S. educational or scientific institution

Any U.S. or foreign residentC.I.S. resident



Any contractor

U.S. corporation


Cyprus resident


Any contractor





Any contractorAny contractorAny foreign residentAny foreign residentAny U.S. educational or research

institution

Any foreign residentAny U.S. or foreign residentCzech resident

U.S. Government

Limited19

No limitNo limitNo limit

Limited19

No limit19

No limit

No limit

No limit$500 per day or$5,000 p.a.6No limitNo limit21

$500 per day or$5,000 p.a.6

No limit

$2,000 p.a.$7,500

$10,000

$20,000 p.a.30

$5,000 p.a.$8,000

No limitNo limit

$20,000 p.a.30No limit

No limit

No limit

$10,000

VI(1)VI(2)VI(2)VI(1)

VI(1)VI(1)

VI(1)

21(1)17

19(1)1820

19(1)

21(1)

21(1)21(2)

21(3)21(1)14181518

21(5)

21(1)21(1)21(2)

21(3)Denmark 16

17

19





183 days

3 years11

Any contractorAny contractorAny foreign residentAny foreign resident


$20,000 p.a.25

$20,000 p.a.25No limit

No limit

No limit

14171517

20



20

20

No limitNo limit

183 days

China, People’s Rep. of 15162017201819

Any U.S. or foreign resident5 No limitAny contractor No limitAny contractor No limitAny foreign resident No limitAny U.S. or foreign resident No limitU.S. educational or research institute No limit

Any foreign resident No limit

Any U.S. or foreign resident $5,000 p.a.

20(b)1316141619

20(a)

20(c)





Teaching4

Studying and training:Remittances or allowancesCompensation during training or while

gaining experience

No specific limit183 daysNo limit183 daysNo limit3 years

No specific limit

No specific limit

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Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)Egypt

Finland

France

Germany

15162017201819

1620172019

15162017201819

15162017201819

Scholarship or fellowship grantIndependent personal services


Public entertainmentTeaching4

Studying and training:Remittances or allowancesCompensation during trainingCompensation while gaining experience2


Generally, 5 years89 daysNo limit89 daysNo limit2 years

Generally, 5 yearsGenerally, 5 years12 consec. mos.

1 year


Any contractorAny contractorEgyptian residentAny U.S. or foreign residentU.S. educational institution

Any foreign residentU.S. or any foreign residentEgyptian resident


No limitNo limit$400 per dayNo limit$400 per dayNo limit

No limit$3,000 p.a.$7,500

$10,000

23(1)1517161722

23(1)23(1)23(2)

23(3)



Public entertainmentStudying and training:



No limit

Any contractorAny contractorAny foreign residentAny U.S. or foreign resident


No limit

No limit

No limit

$20,000 p.a.25

$20,000 p.a.25

14171517

20Scholarship or fellowship grantIndependent personal services22



Studying and training:4Remittances or allowancesCompensation during study or

training


5 years40

No limitNo limit183 daysNo limit2 years40

5 years40

12 consec. mos.5 years12 consec. mos.


Any contractorAny contractorAny foreign residentAny U.S. or foreign residentU.S. educational or research institution


French residentOther foreign or U.S. residentFrench resident

No limitNo limit$10,00030

No limit$10,00030

No limit

No limit

$8,000$5,000 p.a.$8,000

21(1)1417151720

21(1)

21(2)21(1)21(2)





Teaching4


Compensation during study or trainingCompensation while gaining experience2

No limitNo limitNo limit183 days183 days2 years

No limit4 years1 year


Any contractorAny contractorAny foreign residentAny foreign residentU.S. educational or research institution

Any foreign residentAny U.S. or foreign residentAny German enterprise or foreign

organization or institution

No limit 20(3)No limit 14$20,000 p.a.30 17No limit 15$20,000 p.a.30 17No limit 20(1)

No limit 20(2)$5,000 p.a. 20(4)

$10,00028 20(5)

Estonia 15

17

19

No limit

No limit

No limit

Scholarship or fellowship grants4


Studying and training:4Remittances or allowances

5 years

183 days

5 years

20 Public entertainment


No limit

No limitAny foreign residentAny contractor



$20,00030

$20,00030

20(1)

171517

20(1)

16 No limitIndependent personal services22 Any contractor 14


Compensation while gainingexperience2


183 days

1 year

12 consec. mos.

12 consec. mos.5 years


Estonian resident

Estonian resident

Other foreign or U.S. resident


$8,000$5,000 p.a.

$8,000

$10,000

20(2)20(1)

20(2)

20(3)

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Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)

Iceland

India

Indonesia

151620171819

162017201819

15162017201819

Scholarship and fellowship grantIndependent personal services22


Teaching4



5 years182 days90 days182 days2 years

5 years5 years12 consec. mo.

1 year


Any contractorAny contractorIceland resident16

U.S. educational institution

Any foreign residentU.S. or any foreign residentIceland resident


No limitNo limit$100 per dayNo limitNo limit

No limit$2,000 p.a.$5,000

$10,000

22(1)18181921

22(1)22(1)22(2)

22(3)Independent personal services7,22




Teaching4


89 days89 days183 days183 days2 years

No limit

Any contractorAny contractorAny foreign residentAny foreign residentU.S. educational institution

Any foreign resident27


No limit


No limit

1518161822

21(1)Scholarship and fellowship grant 5 years Any U.S. or foreign resident5

Independent personal services22 119 days Any contractorPublic entertainment43 No limit Any contractor

Dependent personal services15 119 days Any foreign residentPublic entertainment43 No limit Any U.S. or foreign resident

Teaching4,39 2 years U.S. educational institutionStudying and training:

Remittances or allowances 5 years Any foreign residentCompensation during trainingCompensation while gaining experience

5 years Any foreign or U.S. resident12 consec. mo. Any U.S. or foreign resident

No limitNo limit$2,000 p.a.25


No limit

No limit$2,000 p.a.$7,500

19(1)1517161720

19(1)19(1)19(2)

Ireland 16

17

19




No limit

183 daysNo limit

1 year11

Any contractor



No limit 14

1517

20


No limit



No limit Any contractor $20,000 p.a.25 17

Germany (as modified)

Hungary

15

17

1819

16171819

Scholarship or fellowship grant No limit

183 daysNo limit2 years

No limit







U.S. educational or research institutionAny U.S. or foreign residentAny foreign resident

No limit

No limit

No limit

No limit

$20,000 p.a.30

20(3)

151720(1)

20(2)



Teaching4



183 days

2 years

No limit

183 daysAny contractorAny foreign residentU.S. educational institution


No limit 13No limit 14No limit 17

No limit 18(1)

Greece 16

17

1819

Independent personal services 183 days183 days183 days183 days3 years

No limit

Dependent personal services

TeachingStudying and training:


Greek resident contractor


U.S. educational institutionOther foreign or U.S. residentGreek residentOther foreign or U.S. resident contractor

No limit$10,000No limit

No limit

No limit

$10,000

XXXXXII

XIII

Compensation while gaining experience2Compensation during study or training


Teaching4,56

4 years1 year

Any U.S. or foreign residentAny foreign resident

$9,000 p.a.$10,00028 20(5)

20(4)

16

20

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Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)

Italy

Jamaica

Japan

162017201819

16

20

1720

1819

16201720





183 days90 days183 days90 days2 years

No limit

Any contractorAny contractorAny foreign residentAny U.S. or foreign residentU.S. educational institution




No limit

No limit

1417(1)1517(1)20

21Independent personal services22




Directors’ feesTeaching4,39



Compensation during studyCompensation while gaining experience2

89 days89 daysNo limit

183 daysNo limit

No limit2 years

No limit12 consec. mo.12 consec. mo.

Any foreign contractorAny U.S. contractorAny contractor


U.S. residentU.S. educational institution

Any foreign residentJamaican residentJamaican resident

No limit$5,000 p.a.$400 per dayor $5,000 p.a.6$5,000 p.a.$400 per dayor $5,000 p.a.6$400 per day6

No limit

No limit$7,500 p.a.$7,500 p.a.

1414

1815

181622

21(1)21(2)21(2)

Independent personal service 7,54

Public entertainment No limit Any contractorDependent personal services7,15 183 days Any foreign resident

Public entertainmentTeaching or research 4 2 years Any U.S. educational institution

$10,000 p.a. 25 16No limit 14

No limit 20

Israel 15162017201819

Scholarship and fellowship grantIndependent personal services



Studying and training:Remittances or allowancesCompensation during study or

trainingCompensation while gaining experience2


5 years Any U.S. or foreign resident5

182 days Any contractorNo limit Any contractor182 days Israeli resident16

No limit Any U.S. or foreign resident2 years U.S. educational institution

5 years Any foreign resident

5 years Any U.S. or foreign resident12 consec. mo. Israeli resident

1 year U.S. Government or its contractor

No limitNo limit

No limit

No limit

No limit

$3,000 p.a.$7,500

$10,000

$400 per day52

$400 per day52

24(1)1618171823

24(1)

24(1)24(2)

24(3)

Kazakhstan 15161719

Scholarship or fellowship grant44 5 years31 Any U.S. or foreign resident5

Independent personal services22 183 days Any contractorDependent personal services7,15 183 days Any foreign residentStudying and training:4

Remittances or allowances 5 years Any foreign resident

No limit 19No limit 14No limit 15

No limit 19

1819 Studying and training:


No limit

1 year 11



$10,000 p.a. 25

No limit

16

19

Korea, Rep. of 1516171819

Scholarship or fellowship grant 5 years Any U.S. or foreign resident5

Independent personal services22 182 days Any contractorDependent personal services15 182 days Korean resident16

Teaching4 2 years U.S. educational institutionStudying and training:

Remittances or allowances 5 years Any foreign residentCompensation during trainingCompensation while gaining experience2


5 years Any foreign or U.S. resident1 year Korean resident

1 year U.S. Government or its contractor

No limit 21(1)$3,000 p.a. 18$3,000 p.a. 19No limit 20

No limit 21(1)$2,000 p.a. 21(1)$5,000 21(2)

$10,000 21(3)

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Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)

Luxembourg 16201720

19





15181618

21(1)

No limit$10,00025

No limit$10,00025

No limit



No limit183 daysNo limit

2 years11

Latvia 15

17

19

No limit

No limit

No limit




5 years

183 days

5 years



No limit




$20,00030

$20,00030

20(1)

171517

20(1)





183 days

1 year

12 consec. mos.



Latvian resident

Latvian resident



$8,000$5,000 p.a.

$8,000

$10,000

20(2)20(1)

20(2)

20(3)Lithuania 15

17

19

No limit

No limit

No limit




5 years

183 days

5 years



No limit




$20,00030

$20,00030

20(1)

171517

20(1)





183 days

1 year

12 consec. mos.



Lithuanian resident

Lithuanian resident



$8,000$5,000 p.a.

$8,000

$10,000

20(2)20(1)

20(2)

20(3)

Teaching or research818 2 years

No limit

Any U.S. or foreign resident No limit 21(2)

Morocco 15161719

Scholarship or fellowship grantIndependent personal services12,22


Studying and training:Remittances or allowancesCompensation during training

181415

1818

No limit$5,000No limit

No limit$2,000 p.a.


Any contractorMoroccan resident16

Any foreign residentU.S. or any foreign resident

5 years182 days182 days

5 years5 years

Mexico 1620172019





14181518

21



No limit



183 daysNo limit183 daysNo limit

No limit

Netherlands 15162017201819






Remittances or allowancesCompensation while gaining experienceCompensation while recipient of

scholarship or fellowship grant

22(2)1518161821(1)

22(1)22(1)

22(2)



No limit

No limit$2,000 p.a.

$2,000 p.a.36


Any contractorAny contractorAny foreign residentAny foreign residentU.S. educational institution



3 yearsNo limitNo limit183 days183 days2 years

No limitNo limit

3 years

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Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)

Pakistan 1516171819

XIII(1)XIXIXII

XIII(1)XIII(1)XIII(2)

XIII(3)



TeachingStudying and training:

Remittances or allowancesCompensation during trainingCompensation while gaining experience2

Compensation while under U.S.Government program

No limit183 days183 days2 years

No limitNo limit1 year

No limit

Pakistani nonprofit organizationPakistani resident contractorPakistani residentU.S. educational institution

Any foreign residentU.S. or any foreign residentPakistani resident

U.S. Government, its contractor, or anyforeign resident employer

No limitNo limitNo limitNo limit

No limit$5,000 p.a.$6,000

$10,000

New Zealand 1620172019





14171517

20

No limit$10,00025

No limit$10,00025

No limit




No limit

Norway 151620171819

16(1)13131415

16(1)16(1)16(2)

16(3)


Public entertainmentDependent personal servicesTeaching4



5 years182 days90 days182 days2 years


1 year


Any contractorAny contractorNorwegian resident16


Any foreign residentU.S. or any foreign residentNorwegian resident


No limitNo limit$10,000 p.a.No limitNo limit

No limit$2,000 p.a.$5,000

$10,000

Philippines 1516

20

1720

1819



22(1)1515

17Dependent personal services15


17Teaching4,38 21Studying and training:

Remittances or allowancesCompensation during studyCompensation while gaining experience2


22(1)22(1)22(2)

22(3)

5 years89 days89 daysNo limit

89 daysNo limit

2 years


1 year


Any foreign contractorAny U.S. residentAny contractor

Any Philippines resident16



Any foreign residentAny U.S. or foreign residentPhilippines resident


No limitNo limit$10,000 p.a.$100 per dayor $3,000 p.a.No limit$100 per dayor $3,000 p.a.No limit

No limit$3,000 p.a.$7,500 p.a.

$10,000 p.a.

Poland 1516171819

Scholarship or fellowship grantIndependent personal servicesDependent personal services15

Teaching4



18(1)151617

18(1)18(1)18(2)

18(3)

5 years182 days182 days2 years

5 years5 years1 year

1 year


Any contractorAny foreign residentU.S. educational institution

Any foreign residentU.S. or any foreign residentPolish resident


No limitNo limitNo limitNo limit

No limit$2,000 p.a.$5,000

$10,000

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Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)

Romania

Russia

15162017201819

15161719








Dependent personal services7,15,32

Studying and training:4Remittances

20(1)1414151519

20(1)20(1)20(2)

20(3)181314

18

No limitNo limit$3,000No limit$2,999.99No limit

No limit$2,000 p.a.$5,000

$10,000No limitNo limitNo limit

No limit


Any contractorAny contractorRomanian residentRomanian residentU.S. educational institution

Any foreign residentU.S. or any foreign residentRomanian resident

U.S. Government or its contractorAny U.S. or foreign resident5

Any contractorAny foreign resident


5 years182 days90 days182 days89 days2 years

5 years5 years1 year

1 year5 years31

183 days183 days

5 years31

Portugal 15162017201819




Studying and training:4Remittances or allowancesCompensation during study or

training


23(1)1519161922

23(1)

23(2)23(1)23(2)



No limit

No limit

$8,000$5,000 p.a.$8,000


Any contractorAny contractorAny foreign residentAny U.S. or foreign residentU.S. educational institution


Portuguese residentOther foreign or U.S. residentPortuguese resident

5 years182 daysNo limit183 daysNo limit2 years

5 years

12 consec. mos.5 years12 consec. mos.

Slovak Republic 15162017201819






21(1)1418151821(5)

21(1)21(1)21(2)

21(3)



No limit

No limit$5,000 p.a.$8,000

$10,000


Any contractorAny contractorAny foreign residentAny foreign residentAny U.S. educational or research institution

Any foreign residentAny U.S. or foreign residentSlovak resident

U.S. Government


5 years5 years12 consec. mos.

1 year

Slovenia 15162017201819



Public entertainmentDependent personal services15, 24

Public entertainmentTeaching or research4

Studying and training4

Remittances or allowancesCompensation during training


20(1)1417151720(3)

20(1)20(2)20(1)20(2)



No limit

No limit$8,000$5,000 p.a.$8,000


Any contractorAny contractorAny foreign residentAny U.S. or foreign residentAny U.S. or foreign resident

Any foreign residentSlovenian residentOther foreign or U.S. residentSlovenian resident

5 years47

No limitNo limit183 daysNo limit2 years48

5 years47

12 mos.

12 mos.5 years47

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Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)

Switzerland 1620172019



Public entertainmentStudying and training:Remittances or allowances10

14171517

20

No limit$10,00025

No limit$10,00025

No limit




No limitThailand

16

17

1819



Teaching or research4,38


1515

1619

23

22(1)


Compensation during trainingCompensation while gaining experience2


22(1)

22(1)22(2)

22(3)

No limit$10,000No limit45

No limit

No limit

No limit$3,000 p.a.$7,500

$10,000


Any foreign contractor


Any foreign residentAny U.S. or foreign residentThai resident

U.S. Government

5 years89 days89 days

183 daysNo limit

2 years

5 years5 years12 consec. mos.

1 year


No limit20 Public entertainment

Any U.S. resident

Any contractor



$100 per dayor $3,000 p.a.9

$100 per dayor $3,000 p.a.9

19

South Africa 1620172019





14171517

20

No limit$7,50030

No limit$7,50030

No limit



No limit183 daysNo limit

1 year11

Spain 151620172019



Public entertainmentStudying and training:4

Remittances or allowancesCompensation during trainingCompensation while gaining experience2

22(1)15191619

22(1)22(1)22(2)



No limit$5,000 p.a.$8,000




Spanish resident

5 yearsNo limitNo limit183 daysNo limit



183 days

Sweden 1620172019





14181518

21

No limit$6,00042

No limit$6,00042

No limit




No limit

Sri Lanka 1620172019

Independent personal services22, 24


Dependent personal services15, 24




15181618

21(1)21(2)



No limit$6,000


Any foreign residentSri Lankan resident55


No limit1 year

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ST



Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)Trinidad and Tobago

16

17

1819



Teaching4


1717171718

19(1)


Compensation during trainingCompensation during professional trainingCompensation while gaining experience2


19(1)

19(1)19(1)19(2)

19(3)Tunisia

16

17

19





14171517

20



20

20



20

20

Ukraine

No limitNo limit$3,0006

No limit$3,0006

No limit

No limit$2,000 p.a.6$5,000 p.a.6$5,0006

$10,0006

No limit$7,500 p.a.$7,500 p.a.25


No limit$4,000 p.a.


Any foreign resident contractorAny U.S. contractorAny foreign residentAny U.S. residentU.S. educational institution or U.S. Government

Any foreign residentU.S. or any foreign residentU.S. or any foreign residentTrinidad–Tobago resident

U.S. Government or its contractorAny U.S. or foreign resident5

U.S. resident contractorAny contractorAny foreign residentAny U.S. or foreign resident



5 years5 years5 years1 year

1 year5 years183 daysNo limit183 daysNo limit

5 years5 years

Turkey 16201720

19






14171517

20(1)

No limit$3,00053

No limit$3,00053

No limit



183 daysNo limit183 daysNo limit

No limit

18 Teaching or research 20(2)No limit2 years Any foreign resident

1516

19




201415

20

17 Dependent personal services15,23,50

No limitNo limitNo limit

No limit

Any contractor


5 years31

183 days

5 years31

No limitAny foreign resident


1620

20



Public entertainmentTeaching or research4

1614

20A

17 Dependent personal services15, 24$20,000 p.a.25

No limit

No limit

Any contractorAny foreign resident

Any U.S. educational institution

No limit183 days

2 years

United Kingdom

1819 Studying and training:


No limit

No limit57



16$20,000 p.a.25

No limit 20

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Table 2. (Continued)

Country(1)

Code1

(2)


Purpose(3)

MaximumPresence

in U.S.(4)


MaximumAmount of

Compensation(6)


(7)

Venezuela 15

17

19

No limit

No limit

No limit



Studying and training:4Remittances or allowances

5 years47

183 days

5 years47



No limit




$6,00030

$6,00030

21(1)

181518

21(1)

16 No limitIndependent personal services22,24 Any contractor 14


Compensation while gainingexperience2 12 mos.

12 mos.5 years47


Venezuelan resident

Venezuelan resident

Other foreign or U.S. resident$8,000$5,000 p.a.

$8,000

21(2)21(1)

21(2)

18 No limitTeaching4 2 years48 21(3)Any U.S. or foreign resident

No limit

Page 48

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1

2

3

4

5

6

7

8

9

10

11

12

13

14

Refers to income code numbers under which the income isreported on Forms 1042-S. Personal services must beperformed by a nonresident alien individual who is a residentof the specified treaty country.Applies only if training or experience is received from a personother than alien’s employer.Employment with a team which participates in a league withregularly scheduled games in both countries is coveredunder the provisions for dependent personal services.Does not apply to compensation for research work primarilyfor private benefit.Grant must be from a nonprofit organization. In many cases,the exemption also applies to amounts from either the U.S. orforeign government. For Indonesia and the Netherlands, theexemption also applies if the amount is awarded under atechnical assistance program entered into by the United Statesor the foreign government, or its political subdivisions or localauthorities.Reimbursed expenses are not taken into account in figuringany maximum compensation to which the exemption applies.For Japan and Trinidad and Tobago, only reimbursed travelexpenses are disregarded in figuring the maximumcompensation.Does not apply to fees of a foreign director of a U.S.corporation.Does not apply to compensation for research work for otherthan the U.S. educational institution involved.Exemption does not apply if gross receipts exceed this amount.Income is fully exempt if visit to the United States issubstantially supported by public funds of the treaty countryor its political subdivisions or local authorities.Applies only to full-time student or trainee.The time limit pertains only to an apprentice or business trainee.Does not apply to compensation paid to public entertainers(actors, artists, musicians, athletes, etc.).Does not apply to compensation paid to public entertainersthat is more than $100 a day.Exemption applies only if the compensation is subject to taxin the country of residence.

15

16

17

18

19

20

21

22

23

24

25

26

27

The exemption does not apply if the employee’scompensation is borne by a permanent establishment (or insome cases a fixed base) that the employer has in theUnited States.The exemption also applies if the employer is a permanentestablishment in the treaty country but is not a resident ofthe treaty country.This exemption does not apply in certain cases if theemployee is a substantial owner of that employer and theemployer is engaged in certain defined activities.The exemption is also extended to journalists andcorrespondents who are temporarily in the U.S. for periodsnot longer than 2 years and who receive compensation fromabroad.Also exempt are amounts of up to $10,000 received fromU.S. sources to provide ordinary living expenses. Forstudents, the amount will be less than $10,000, determinedon a case by case basis.A student or trainee may choose to be treated as a U.S.resident for tax purposes. If the choice is made, it may notbe changed without the consent of the U.S. competentauthority.

Amounts received in excess of a reasonable fixed amountpayable to all directors for attending meetings in the UnitedStates are taxable.Exemption does not apply to the extent income is attributableto the recipient’s fixed U.S. base. For residents of Iceland,Korea, and Norway, the fixed base must be maintained formore than 182 days; for residents of Morocco, the fixedbase must be maintained for more than 89 days.

Fees paid to a resident of the treaty country for services as adirector of a U.S. corporation are subject to U.S. tax, unlessthe services are performed in the country of residence.Fees paid to a resident of the treaty country for servicesperformed in the United States as a director of a U.S.corporation are subject to U.S. tax.Exemption does not apply if gross receipts (includingreimbursements) exceed this amount.Exemption does not apply if net income exceeds thisamount.Exemption does not apply to payments borne by apermanent establishment in the United States or paid by aU.S. citizen or resident or the federal, state, or localgovernment.

28

29

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Exemption does not apply if compensation exceeds thisamount.The exemption applies only to income from activitiesperformed under special cultural exchange programs agreedto by the U.S. and Chinese governments.Exemption does not apply if gross receipts (or compensationfor Portugal), including reimbursements, exceed this amount.Income is fully exempt if visit to the United States issubstantially supported by public funds of the treaty countryor its political subdivisions or local authorities.The 5-year limit pertains only to training or research.Compensation from employment directly connected with aplace of business that is not a permanent establishment isexempt if the alien is present in the United States for aperiod not exceeding 12 consecutive months. Compensationfor technical services directly connected with the applicationof a right or property giving rise to a royalty is exempt if theservices are provided as part of a contract granting the useof the right or property.Exemption does not apply if, during the immediatelypreceding period, the individual claimed the benefits ofArticle 21.Exemption does not apply if, during the immediatelypreceding period, the individual claimed the benefits ofArticle 22.Exemption does not apply if the individual either (a) claimedthe benefit of Article 21(5) during a previous visit, or (b)during the immediately preceding period, claimed the benefitof Article 21(1), (2), or (3).Exemption applies only to compensation for personalservices performed in connection with, or incidental to, theindividual’s study, research, or training.Exemption does not apply if, during the immediatelypreceding period, the individual claimed the benefits ofArticle 24(1).Exemption does not apply if, during the immediatelypreceding period, the individual claimed the benefits ofArticle 22(1).

Exemption does not apply if the individual previously claimedthe benefit of this Article.The combined period of benefits under Articles 20 and 21(1)cannot exceed 5 years.Exemption does not apply if the individual either (a)previously claimed the benefit of this Article, or (b) during theimmediately preceding period, claimed the benefit of Article23. The benefits under Articles 22 and 23 cannot be claimedat the same time.Exemption does not apply if gross receipts (includingreimbursements) exceed this amount during any 12-monthperiod.This provision does not apply if the competent authority ofthe treaty country certifies that the visit is substantiallysupported by that treaty country.Applies to grants, allowances, and other similar paymentsreceived for studying or doing research.

45 A $10,000 limit applies if the expense is borne by a permanentestablishment or a fixed base in the United States.

46 This provision does not apply if these activities are substantiallysupported by a nonprofit organization or by public funds of thetreaty country or its political subdivisions or local authorities.

47 Applies to any additional period that a full-time student needsto complete the educational requirements as a candidate fora postgraduate or professional degree from a recognizededucational institution.

48 The combined benefit for teaching cannot exceed 5 years.49 Exemption does not apply if the recipient maintains a

permanent establishment in the U.S. with which the income iseffectively connected.

50 The exemption does not apply to income received forperforming services in the United States as an entertainer ora sportsman. However, this income is exempt for U.S. incometax if the visit is (a) substantially supported by public funds ofUkraine, its political subdivisions, or local authorities, or (b)made under a specific arrangement agreed to by thegovernments of the treaty countries.Exemption does not apply if gross receipts, includingreimbursements, exceed this amount during the year. Incomeis fully exempt if visit is wholly or mainly supported by publicfunds of one or both of the treaty countries or their politicalsubdivisions or local authorities.

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52 If the compensation exceeds $400 per day, the entertainer maybe taxed on the full amount. If the individual receives a fixedamount for more than one performance, the amount is proratedover the number of days the individual performs the services(including rehearsals).Exemption does not apply if gross receipts exceed this amount.53

Treated as business profits under Article 7 of the treaty.54

Applies also to a participant in a program sponsored by theU.S. Government or an international organization.

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Exemption does not apply if during the immediately precedingperiod, the individual claimed the benefit of Article 20(2), (3),or (4).

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Exemption applies to buisiness apprentice (trainee) only for aperiod not exceeding 1 year (2 years for Belgium) from the dateof arrival in the United States.

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Publication

901(A

pril 2008)P

age 49

Documents

IRS Pub901 - IRS Tax Treaty Tables - Dependent, Non Dependent Personal Services