IRS Pub519 International Student F1 J1 Tax Treaty

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

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

Dividends Copyright Royalties

RealProperty

Interest Paid IncomeInterest Paid Interest on to a Paid by U.S. Qualifying and

by U.S. Real Controlling Corpora- for Direct Motion Natural Pensions SocialObligors Property Foreign tions— Dividend Capital Industrial Pictures and Resources and Security

Name Code General Mortgages Corporation Generala Ratea,b Gainsv Royalties Television Other Royaltiesv Annuities Paymentu

Australia . . . . . . . . . . . . AS g,tt,uu 10 g,ff,tt,uu 10 g,tt,uu 10 g,pp 15 g,pp,xx 5 30 g 0 g 5 g 5 30 d 0 30Austria . . . . . . . . . . . . . AU g,m 0 g,m,ff 0 g,m 0 g,x 15 gxl 5 g,l 0 g 0 g 10 g 0 30 0 30Bangladesh . . . . . . . . . . BG g,m,yy 101/2 g,m,ff,yy 10 g,m,yy 10 g,pp 15 g,pp 15 g,pp 10 g 10 g 10 g 10 30 d,f,q 0 30Barbados . . . . . . . . . . . BB g 5 g 5 g 5 g,x 15 g,x 5 g,l 0 g 5 g 5 g 5 30 d,f 0 30Belgium . . . . . . . . . . . . BE g,m 15 g,m,ff 15 g,m 15 g,zz,ab 15 g,xx,zz,ab 5 g,l 0 g 0 g 0 g 0 30 d,f 0 30Bulgaria . . . . . . . . . . . . BU g,m,uu,zz 5 g,m,ff,uu,zz 5 g,m,uu,zz 5 g,zz,ab 10 g,,zz,ab 5 g,l 0 g 5 g 5 g 5 30 d,f 0 30Canada . . . . . . . . . . . . . CA g,m 0 g,m,ff 0 g,m 0 g,pp 15 g,pp 5 r 0 g 0 g 10 g 0 30 15 0China, People’s Rep. of . . CH g 10 g 10 g 10 g 10 g 10 30 g,w 10 g 10 g 10 30 d,mm 0 30Commonwealth of n 0 30 30 30 30 0 0 0 0 0 30 30 30

Independent States . . .Cyprus . . . . . . . . . . . . . CY g 10 g 10 g 10 g 15 g 5 g,l 0 g 0 g 0 g 0 30 d,f 0 30Czech Republic . . . . . . . EZ g 0 g 0 g 0 g,x 15 g,x 5 g,l 0 g 10 g 0 g 0 30 d,f 0 30Denmark . . . . . . . . . . . . DA g,oo 0 g,ff,oo 0 g,oo 0 g,zz,ab 15 g,xx,zz,ab 5 g 0 g 0 g 0 g 0 30 d,mm,ss 30 30Egypt . . . . . . . . . . . . . . EG h 15 30 h 15 h 15 h 5 h,l 0 h 0 h 0 g 15 30 d,f 0 0Estonia . . . . . . . . . . . . . EN g,oo 10 g,ff,oo 10 g,oo 10 g,x 15 g,x 5 g,l 0 g,bb 5 g 10 g 10 30 d,f 0 30Finland . . . . . . . . . . . . . FI g,oo 0 g,ff,oo 0 g,oo 0 g,zz,ab 15 g,xx,zz,ab 5 g,l 0 g 0 g 0 g 0 30 d,f 0 30France . . . . . . . . . . . . . FR g 0 g,ff 0 g 0 b,g,pp 15 g,x 5 g,l 0 g 5 g 0 g 0 30 d 0 30Germany . . . . . . . . . . . . GM g,m 0 g,m,ff 0 g,m 0 g,zz,ab 15 g,xx,zz,ab 5 g,l 0 g 0 g,dd 0 g 0 30 d,f 0 0Greece . . . . . . . . . . . . . GR h 0 h 0 30 30 30 30 h 0 30 h 0 30 d 0 30Hungary . . . . . . . . . . . . HU g 0 g 0 g 0 g 15 g 5 g,l0 g 0 g 0 g 0 30 d,f 0 30Iceland (old treaty) . . . . . IC g 0 g 0 g 0 g 15 g 5 g,l0 g 0 30 g 0 30 d,f 0 30Iceland (new treaty) . . . . . IC g,oo, 0 g,ff,oo 0 g,oo 0 g,pp,ad 15 g,pp,ad 5 g,l 0 g,ll 0 g 5 g 0 30 d 0 30India . . . . . . . . . . . . . . . IN g,aa 15 g,aa 15 g,aa 15 g,x 25 g,x 15 30 g,bb 10 g 15 g 15 30 d,f 0 30

Indonesia . . . . . . . . . . . ID g 10 g 10 g 10 g 15 g 10 g,l,z 0 g,bb 10 g 10 g 10 30 d,f,q 15 30Ireland . . . . . . . . . . . . . EI g 0 g,ff 0 g 0 g,pp 15 g,pp 5 g,l 0 g 0 g 0 g 0 30 d,f 0 0Israel . . . . . . . . . . . . . . IS g,aa,ii 171/2 g,aa,ff,ii 171/2 g,aa,ff,ii 171/2 g,xi 25 g,x 121/2 g,cc 0 gi 15 g 10 gi 10 30 f 0 0Italy . . . . . . . . . . . . . . . IT g 15 g 15 g 15 g 15 e,g 5 g,l 0 g,s 10 g 8 g 5 30 d,f 0 0Jamaica . . . . . . . . . . . . JM g 121/2 g 121/2 g 121/2 g 15 g 10 g,l 0 g 10 g 10 g 10 30 d,f,p 0 30

Japan . . . . . . . . . . . . . . JA g,ww,zz,ac 10 g,ff,ww,zz,ac 10 g,ww,zz,ac 10 g,w,zz,ab 10 e,g,ww,zz,ab 5 g,l 0 g,ww 0 g,ww 0 g,ww 0 30 d 0 0Kazahkstan . . . . . . . . . . KZ g 10 g,ff 10 g 10 g,gg 15 g,gg 5 g,l 0 g,jj 10 g 10 g 10 30 d,f 0 30Korea, Rep. of . . . . . . . . KS g 12 g 12 g 12 g 15 g 10 g,l 0 g 15 g 10 g 10 30 d,f 0 30Latvia . . . . . . . . . . . . . . LG g,oo 10 g,ff,oo 10 g,oo 10 g,x 15 g,x 5 g,l 0 g,bb 5 g 10 g 10 30 d,f 0 30

Lithuania . . . . . . . . . . . . LH g,oo 10 g,ff,oo 10 g,oo 10 g,x 15 g,x 5 g,l 0 g,bb 5 g 10 g 10 30 d,f 0 30Luxembourg . . . . . . . . . . LU g,h 0 g,ff,h 0 g,h 0 g,z 15 g,x 5 g 0 g 0 g 0 g 0 30 d 0 30Mexico . . . . . . . . . . . . . MX g,qq 15 g,ff,qq 15 g 15 g,pp,bb 10 g,pp,w,xx 5 g,l 0 g 10 g 10 g 10 30 d 0 30Morocco . . . . . . . . . . . . MO g 15 g 15 g 15 g 15 g 10 g,l 0 h 10 g 10 g 10 30 d,f 0 30

Netherlands . . . . . . . . . . NL g 0 g 0 g 0 g 15 g 5 g,hh 0 g 0 g,dd 0 g 0 30 d,f,t 0 30New Zealand . . . . . . . . . NZ g 10 g 10 g 10 g 15 g 15 g,l 0 g 10 g 10 g 10 30 d 0 30Norway . . . . . . . . . . . . . NO g 0 g 0 g 0 g 15 g 15 g,l 0 g 0 h 0 g 0 30 d,f 0 30

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

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

Dividends Copyright Royalties

RealProperty

Interest Paid IncomeInterest Paid Interest on to a Paid by U.S. Qualifying and

by U.S. Real Controlling Corpora- for Direct Motion Natural Pensions SocialObligors Property Foreign tions— Dividend Capital Industrial Pictures and Resources and Security

Name Code General Mortgages Corporation Generala Ratea,b Gainsv Royalties Television Other Royaltiesv Annuities Paymentu

Pakistan . . . . . . . . . . . . PK 30 30 30 30 h 15 30 h 0 30 h 0 30 d,l 0 30Philippines . . . . . . . . . . . RP g 15 g 15 g 15 g 25 g 20 g,l 0 g 15 g 15 g 15 30 g 30 30Poland . . . . . . . . . . . . . PL g 0 g 0 g 0 g 15 g 5 g,l 0 g 10 g 10 g 10 30 30 30Portugal . . . . . . . . . . . . PO g 10 g,ff 10 g 10 g,x 15 g,x 5 g,l 0 g 10 g 10 g 10 30 d,f 0 30Romania . . . . . . . . . . . . RO g 10 g 10 g 10 g 10 g 10 g,l 0 g 15 g 10 g 10 30 d,f 0 0Rusia . . . . . . . . . . . . . . RS g 0 g,ff 0 g 0 g,gg 10 g,gg 5 g,l 0 g 0 g 0 g 0 30 d 0 30Slovak Republic . . . . . . . LO g 0 g,ff 0 g 0 g,x 15 g,x 5 g,l 0 g 10 g 0 g 0 30 d,f0 30Slovenia . . . . . . . . . . . . SI g 5 g,ff 5 g 5 g,pp 15 g,pp 5 g 0 g 5 g 5 g 5 30 d,f 0 30South Africa . . . . . . . . . . SF g,m 0 g,m,ff 0 g,m 0 g,x 15 g,x 5 l 0 g 0 g 0 g 0 30 d,kk 15 30Spain . . . . . . . . . . . . . . SP g 10 g 10 g 10 g,x 15 g,x 10 g,l 0 g,y 8 g,y 8 g,y 5 30 d,f 0 30

Sri Lanka . . . . . . . . . . . CE g,m 10 g,m,ff 10 g,m 10 g,rr 15 g,rr 15 g,hh 0 g 0 g 10 g,s 10 30 d,mm 0 30Sweden . . . . . . . . . . . . SW g 0 g,ff 0 g 0 g,zz,ab 15 g,xx,zz,ab 5 g,l 0 g 0 g 0 g 0 30 d 0 30Switzerland . . . . . . . . . . SZ g,m 0 g,m,ff 0 g,m 0 g,x 15 g,x 5 l 0 g 0 g 0 g 0 30 d 0 15Thailand . . . . . . . . . . . . TH g,aa 15 g,aa,ff 15 g,aa 15 g,x 15 g,x 10 30 bb8 5 ll 15 30 d,f 0 30Trinidad & Tobago . . . . . . TD 30 30 30 30 30 30 g 15 30 g 0 30 d,f 0 30Tunisia . . . . . . . . . . . . . TS g 15 g 15 g 15 g,x 20 g,x 14 g,l 0 g,bb10 g 15 g 15 30 f 0 30

Turkey . . . . . . . . . . . . . TU g,i,aa 15 g,i,ff,aa 15 g,i,aa 15 g,x 20 g,x 15 g,l 0 bb 5 10 10 30 d 0 30Ukraine . . . . . . . . . . . . . UP g 0 g,ff 0 g 0 g,gg 15 g,gg 5 g 0 g 10 g 10 g 10 30 d 0 30United Kingdom . . . . . . . UK g,oo,ww 0 g,ff,oo,ww 0 g,oo,ww 0 g,pp,ww 15 g,pp,ww,xx 5 g 0 g,ww 0 g,ww 0 g,ww 0 30 d,f 0 0Venezuela . . . . . . . . . . . VE g,nn,oo 10 g,ff,nn,oo 10 g,ff,nn,oo 10 g,pp 15 g,pp 5 g,l0 g,bb 5 g 10 g 10 30 d,mm 0 30Other Countries . . . . . . . 30 30 30 30 30 30 30 30 30 30 30 30

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a No U.S. tax is imposed on a dividend paid by a U.S. n The exemption applies only to interest on credits, ff Exemption or reduced rate does not apply to ancorporation that received at least 80% of its gross loans, and other indebtedness connected with the excess inclusion for a residual interest in a realincome from an active foreign business for the financing of trade between the United States and the estate mortgage investment conduit (REMIC).3-year period before the dividend is declared. C.I.S. member. It does not include interest from the gg The rate in column 6 applies to dividends paid by a

conduct of a general banking business.b The reduced rate applies to dividends paid by a regulated investment company (RIC). Dividendssubsidiary to a foreign parent corporation that has o The exemption applies only to gains from the sale or paid by a real estate investment trust (REIT) arethe required percentage of stock ownership. In some other disposition of property acquired by gift or subject to a 30% rate.cases, the income of the subsidiary must meet inheritance. hh The exemption does not apply to a sale of a U.S.certain requirements (e.g., a certain percentage of p The exemption does not apply if the recipient was a company’s stock representing ownership of 50% orits total income must consist of income other than resident of the United States when the pension was more.dividends and interest). earned or when the annuity was purchased. ii An election can be made to treat this interest income

c The exemption or reduction in rate applies only if the q Annuities paid in return for other than the recipient’s as if it were industrial and commercial profits taxablerecipient is subject to tax on this income in the services are exempt. For Bangladesh, exemption under article 8 of the treaty.country of residence. Otherwise, a 30% rate applies. does not apply to annuity received for services jj If the payments were for the use of, or the right to

d Exemption does not apply to U.S. Government rendered. use, industrial, commercial, or scientific equipment,(federal, state, or local) pensions and annuities; a r Generally, if the property was owned by the an election may be made to compute the tax on a net30% rate applies to these pensions and annuities. Canadian resident on September 26, 1980, not as basis as if such income were attributable to aFor this purpose, railroad retirement tier 2, dual, and part of the business property of a permanent permanent establishment or fixed base in the U.S.supplemental benefits are not considered U.S. establishment or fixed base in the U.S., the taxable kk The reduced rate does not apply if the distribution isGovernment pensions or annuit ies. U.S. gain is limited to the appreciation after 1984. Capital subject to a penalty for early withdrawal. AnnuitiesGovernment pensions paid to an individual who is gains on personal property not belonging to a that were purchased while the annuitant was not aboth a resident and national of Bangladesh, permanent establishment or fixed base of the resident of the United States are not taxable in theBelgium, Bulgaria, China, Denmark, Estonia, taxpayer in the U.S. are exempt. United States.Finland, Germany, Hungary, Iceland, India, Ireland, s The rate for royalties with respect to tangible ll For Thailand, the rate is 5% for royalties on the useItaly, Latvia, Lithuania, Luxembourg, Mexico, the

personal property is 7% (5% in the case of Sri of any copyright of literary, artistic, or scientific work,Netherlands, Portugal, Russia, Slovenia, SouthLanka). including software. For Iceland, the rate is 5% forAfrica, Spain, Switzerland, Thailand, Turkey, the

t The exemption does not apply if (1) the recipient was trademarks and any information for rentals ofUnited Kingdom, or Venezuela are exempt from U.S.a U.S. resident during the 5-year period before the industrial, commercial, or scientific equipment.tax. U.S. Government pensions paid to an individualdate of payment, (2) the amount was paid forwho is both a resident and citizen of Kazakstan, New mmDoes not apply to annuities. For Denmark, annuitiesemployment performed in the United States, and (3)Zealand, or Sweden are exempt from U.S. tax. are exempt.the amount is not a periodic payment, or is ae For Italy, the reduced rate is 10% if the foreign nn The rate is 4.95% if the interest is beneficially ownedlump-sum payment in lieu of a right to receive ancorporation owns 10% to 50% of the voting stock (for by a financial institution (including an insuranceannuity.a 12-month period) of the company paying the company).

u Applies to 85% of the social security paymentsdividends. For Japan, dividends received from a oo The rate is 15% for interest determined withreceived from the U.S. Government. The effectivemore than 50% owned corporate subsidiary are reference to (a) receipts, sales, income, profits orrate on the total social security payments received isexempt if certain conditions are met. other cash flow of the debtor or a related person, (b)85% of the rate shown in the table. These rates alsof Includes alimony. any change in the value of any property of the debtorapply to the social security equivalent portion of tier 1or a related person, or (c) any dividend, partnershipg The exemption or reduction in rate does not apply if railroad retirement benefits (income code 22)distribution, or similar payment made by the debtorthe recipient has a permanent establishment in the received from the U.S. The remainder of tier 1, all ofor related person.United States and the property giving rise to the tier 2, dual, and supplemental railroad retirement

income is effectively connected with this permanent pp The rate in column 6 applies to dividends paid by abenefits (income code 23) are taxed as shown inestablishment. Under certain treaties, exemption or regulated investment company (RIC) or real estatecolumn 14, “Pensions and Annuities.”reduction in rate also does not apply if the property investment trust (REIT). However, that rate appliesv Gains on the disposition of U.S. real propertyproducing the income is effectively connected with a to dividends paid by a REIT only if the beneficialinterests are considered effectively connected with afixed base in the United States from which the owner of the dividends is (a) an individual holding notU.S. trade or business and thus are subject torecipient performs independent personal services. more than a 10% interest in the REIT, (b) a persongraduated rates of tax rather than the flat percentageEven with the treaty, if the income is not effectively holding not more than 5% of any class of the REIT’sshown in this column.connected with a trade or business in the United stock and the dividends are paid on stock that is

w Tax imposed on 70% of gross royalties for rentals ofStates by the recipient, the recipient will be publicly traded, or (c) a person holding not more thanindustrial, commercial, or scientific equipment.considered as not having a permanent a 10% interest in the REIT and the REIT is

establishment in the United States under Internal x The rate in column 6 applies to dividends paid by a diversified.Revenue Code section 894(b). regulated investment company (RIC) or a real estate qq The rate is 4.9% for interest derived from (1) loans

investment trust (REIT). However, that rate appliesh The exemption or reduction in rate does not apply if granted by banks and insurance companies and (2)to dividends paid by a REIT only if the beneficialthe recipient is engaged in a trade or business in the bonds or securities that are regularly andowner of the dividends is an individual holding lessUnited States through a permanent establishment substantially traded on a recognized securitiesthan a 10% interest (25% in the case of Portugal,that is in the United States. However, if the income is market. The rate is 10% for interest not described inSpain, and Tunisia) in the REIT.not effectively connected with a trade or business in the preceding sentence and paid (i) by banks or (ii)

the United States by the recipient, the recipient will y Royalties not taxed at the 5% or 8% rate are taxed at by the buyer of machinery and equipment to thebe considered as not having a permanent a 10% rate, unless footnote (g) applies. seller due to a sale on credit.establishment in the United States to apply the z The exemption does not apply if the recipient of the rr The rate applies to dividends paid by a real estatereduced treaty rate to that item of income. gain is an individual who is present in the United investment trust (REIT) only if the beneficial owner of

i Contingent interest that does not qualify as portfolio States for more than 119 days during the year. the dividends is (a) an individual holding less than ainterest is treated as a dividend and is subject to the 10% interest in the REIT, (b) a person holding notaa The rate is 10% if the interest is paid on a loanrate under column 6 or 7. more than 5% of any class of the REIT’s stock andgranted by a bank or similar financial institution. For

the dividends are paid on stock that is publiclyj Exemption is not available when paid from a fund Thailand, the 10% rate also applies to interest fromtraded, or (c) a person holding not more than a 10%under an employees’ pension or annuity plan, if an arm’s length sale on credit of equipment,interest in the REIT and the REIT is diversified.contributions to it are deductible under U.S. tax laws merchandise, or services.

in determining taxable income of the employer. ss Generally, if the person was receiving pensionbb This is the rate for royalties for the use of, or the rightdistributions before March 31, 2000, the distributionsk Applies to 100% of the social security and other to use, industrial, commercial, and scientificcontinue to be exempt from U.S. tax.public pensions received from the U.S. government. equipment. The rate for royalties for information

concerning industrial, commercial and scientific tt Interest determined with reference to the profits ofl Exemption does not apply to gains from the sale ofknow-how is subject to the rate in column 12. the issuer or one of its associated enterprises isreal property. However, for U.S. real property that

taxed at 15%.was owned continuously since June 18, 1980, by a cc The exemption does not apply to gain from the saleNetherlands resident, the taxable gain may be or other disposition of property described in Article uu Interest received by a financial institution is exempt.limited to the appreciation after 1984. For details, 14(2)(c) (copyrights of literary, artistic, or scientific vv Dividends received by a trust, company, or othersee Article 14(2) of the treaty. works). organization operated exclusively to administer or

m The rate is 15% (10% for Bulgaria; 30% for Germany dd The exemption does not apply to cinematographic provide pension, retirement, or other employeeand Switzerland) for contingent interest that does not items, or works on film, tape, or other means of benefits generally are exempt if certain conditionsqualify as portfolio interest. For Canada, the rate is reproduction for use in radio or television are met.4% for 2009 if the payer and the beneficial owner are broadcasting. ww Exemption does not apply to amount paid under, orrelated. ee U.S. social security benefits paid to individuals who as part of, a conduit arrangement.

are both residents and nationals of India are exempt xx Dividends received from an 80%-owned corporatefrom tax if they are for services performed for the subsidiary are exempt if certain conditions are met.United States, its subdivisions, or local authorities.

Publication 901 (April 2009) Page 37



yy The rate is 5% for interest (a) beneficially owned by a ac Interest is exempt if (a) paid to certain financialbank or other financial institution (including an institutions, or (b) paid on indebtedness from theinsurance company) or (b) paid due to a sale on sale on credit of equipment or merchandise.credit of any industrial, commercial, or scientific ad Amounts paid to a pension fund or employee benefitequipment, or of any merchandise to an enterprise. organization that are not derived from the carrying

on of a business, directly or indirectly, by the fund orzz Amounts paid to a pension fund that are not derivedorganization are exempt.from the carrying on of a business, directly or

indirectly, by the fund are exempt. This includesamounts paid by a REIT only if the conditions infootnote ab are met. For Sweden, to be entitled tothe exemption, the pension fund must not sell ormake a contract to sell the holding from which thedividend is derived within 2 months of the date thepension fund acquired the holding.

ab The rate in column 6 applies to dividends paid by aregulated investment company (RIC) or real estateinvestment trust (REIT). However, that rate appliesto dividends paid by a REIT only if the beneficialowner of the dividends is (a) an individual or pensionfund holding not more than a 10% interest in theREIT,(b) a person holding not more than 5% of anyclass of the REIT’s stock and the dividends are paidon stock that is publicly traded, or (c) a personholding not more than a 10% interest in the REIT andthe REIT is diversified. Dividends paid to a pensionfund from a RIC, or a REIT that meets the aboveconditions, are exempt. For Sweden, the pensionfund must also satisfy the requirements 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

Category of Personal Services

Maximum Maximum Presence Amount of Treaty Article

Country Code1 Purpose in U.S. Required Employer or Payer Compensation Citation(1) (2) (3) (4) (5) (6) (7)

16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Australia20 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,00025 . . . . . . 1717 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment15 . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $10,00025 . . . . . . 1719 Studying and training:

Remittances or allowances10 . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20

16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Austria20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.25 . . . 1717 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,000 p.a.25 . . . 1719 Studying and training:

Remittances or allowances10 . . . . . . . . . . . . . 3 years11 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20

15 Scholarship or fellowship grant4 . . . . . . . . . . . . . 2 years11 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(2)Bangladesh16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,00030 . . . . . . 1817 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,00030 . . . . . . 1818 Teaching or research4 2 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 21(1)19 Studying and training:4 . . . . . . . . . . . . . . . . . . .

Remittances or allowances . . . . . . . . . . . . . . . 2 years11 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(2)Compensation during study or training . . . . . . . 2 years11 . . . . . Any U.S. or foreign resident . . . . . . . . . . $8,000 p.a. . . . . . 21(2)

16 Independent personal services7, 22 . . . . . . . . . . . 89 days . . . . . . Any foreign contractor . . . . . . . . . . . . . . No limit . . . . . . . 14Barbados89 days . . . . . . Any U.S. contractor . . . . . . . . . . . . . . . $5,000 . . . . . . . . 14

20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $250 per day or$4,000 p.a.6 . . . . 17

17 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $5,000 . . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $250 per day or

$4,000 p.a.6 . . . . 1719 Studying and training:20


16 Independent personal services54 . . . . . . . . . . . . 7Belgium17 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,000 p.a.25 . . . 1618 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational or research No limit . . . . . . . 19(2)

institution . . . . . . . . . . . . . . . . . . . . . . . .19 Studying and training:10

Remittances or allowances . . . . . . . . . . . . . . . No limit54 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 19(1)(a)Compensation during study or training . . . . . . . No limit54 . . . . . Any U.S. or foreign resident . . . . . . . . . . $9,000 p.a. . . . . . 19(1)(b)

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16 Independent personal services54 . . . . . . . . . . . . 7Bulgaria17 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $15,000 p.a.25 . . . 1618 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational or research No limit . . . . . . . 19(2)

institution . . . . . . . . . . . . . . . . . . . . . . . .19 Studying and training:10 . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

16 Independent personal services54 . . . . . . . . . . . . VIICanada20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $15,000 p.a.25 . . . XVI17 Dependent personal services . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $10,000 . . . . . . . XV

183 days . . . . . Any foreign resident15 . . . . . . . . . . . . . . No limit12 . . . . . . XV20 Public entertainment3 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $15,000 p.a.25 . . . XVI19 Studying and training:

Remittances or allowances10 . . . . . . . . . . . . . No limit57 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . XX

15 Scholarship or fellowship grant . . . . . . . . . . . . . No specific limit Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(b)China, People’s Rep.of 16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 13

20 Public entertainment29 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1617 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment29 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 1618 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 years . . . . . . U.S. educational or research institute . . . No limit . . . . . . . 1919 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . No specific limit Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(a)Compensation during training or while gaining

experience . . . . . . . . . . . . . . . . . . . . . . . . No specific limit Any U.S. or foreign resident . . . . . . . . . . $5,000 p.a. . . . . . 20(c)

15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . Limited19 . . . . . . VI(1)Commonwealth of Independent States 16 Independent personal services . . . . . . . . . . . . . 183 days . . . . . Any U.S. or foreign contractor . . . . . . . . No limit . . . . . . . VI(2)

17 Dependent personal services . . . . . . . . . . . . . . . 183 days . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . VI(2)18 Teaching4, 18 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational or scientific No limit . . . . . . . VI(1)

institution . . . . . . . . . . . . . . . . . . . . . . . .19 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . Limited19 . . . . . . VI(1)Compensation while gaining experience . . . . . . 1 year . . . . . . . C.I.S. resident . . . . . . . . . . . . . . . . . . . No limit19 . . . . . . VI(1)Compensation under U.S.

Government program . . . . . . . . . . . . . . . . . 1 year . . . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . VI(1)

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15 Scholarship or fellowship grant . . . . . . . . . . . . . Generally, 5Cyprusyears . . . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)

16 Independent personal services22 . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1720 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $500 per day or

$5,000 p.a.6 . . . . 19(1)17 Dependent personal services15 . . . . . . . . . . . . . 182 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 18

Directors’ fees . . . . . . . . . . . . . . . . . . . . . . . No limit . . . . . . U.S. corporation . . . . . . . . . . . . . . . . . No limit21 . . . . . . 2020 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $500 per day or

$5,000 p.a.6 . . . . 19(1)19 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . Generally, 5years . . . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(1)

Compensation during training . . . . . . . . . . . . . Generally, 5years . . . . . . . . Any U.S. or foreign resident . . . . . . . . . . $2,000 p.a. . . . . . 21(1)

Compensation while gaining experience2 . . . . . 1 year . . . . . . . Cyprus resident . . . . . . . . . . . . . . . . . . $7,500 . . . . . . . . 21(2)Compensation under U.S.

Government program . . . . . . . . . . . . . . . . . 1 year . . . . . . . U.S. Government or its contractor . . . . . . $10,000 . . . . . . . 21(3)

15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)Czech Republic16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.30 . . . 1817 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $20,000 p.a.30 . . . 1818 Teaching4, 35 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational or research No limit . . . . . . . 21(5)

institution . . . . . . . . . . . . . . . . . . . . . . . .19 Studying and training:4

Remittances and allowances . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(1)Compensation during training . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $5,000 p.a. . . . . . 21(1)Compensation while gaining experience2 . . . . . 12 consec. mos. Czech resident . . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 21(2)Compensation under U.S.

Government program . . . . . . . . . . . . . . . . . 1 year . . . . . . . U.S. Government . . . . . . . . . . . . . . . . . $10,000 . . . . . . . 21(3)

16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Denmark20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.25 . . . 1717 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $20,000 p.a.25 . . . 1719 Studying and training:4


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15 Scholarship or fellowship grant . . . . . . . . . . . . . Generally, 5Egyptyears . . . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 23(1)

16 Independent personal services . . . . . . . . . . . . . 89 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $400 per day . . . 1717 Dependent personal services14, 15 . . . . . . . . . . . . 89 days . . . . . . Egyptian resident . . . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $400 per day . . . 1718 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2219 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . Generally, 5years . . . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 23(1)

Compensation during training . . . . . . . . . . . . . Generally, 5years . . . . . . . . U.S. or any foreign resident . . . . . . . . . . $3,000 p.a. . . . . . 23(1)

Compensation while gaining experience2 . . . . . 12 consec. mos. Egyptian resident . . . . . . . . . . . . . . . . . $7,500 . . . . . . . . 23(2)Compensation under U.S.


15 Scholarship or fellowship grants4 . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)Estonia16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,00030 . . . . . . 1717 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,00030 . . . . . . 1719 Studying and training:4

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(1)Compensation during training . . . . . . . . . . . . . 12 consec. mos. Estonian resident . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)

5 years . . . . . . Other foreign or U.S. resident . . . . . . . . $5,000 p.a. . . . . . 20(1)Compensation while gaining experience2 . . . . . 12 consec. mos. Estonian resident . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)Compensation under U.S.


16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Finland20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.25 . . . 1717 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,000 p.a.25 . . . 1719 Studying and training:


15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years40 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)France16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,00030 . . . . . . 1717 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $10,00030 . . . . . . 1718 Teaching4, 39 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years40 . . . . . U.S. educational or research institution . . No limit . . . . . . . 2019 Studying and training:4

Remittances or allowances . . . . . . . . . . . . . . . 5 years40 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(1)Compensation during study or training . . . . . . . 12 consec. mos. French resident . . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 21(2)

5 years . . . . . . Other foreign or U.S. resident . . . . . . . . $5,000 p.a. . . . . . 21(1)Compensation while gaining experience2 . . . . . 12 consec. mos. French resident . . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 21(2)

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15 Scholarship or fellowship grant . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(3)Germany16 Independent personal services54 . . . . . . . . . . . . 717 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,000 p.a.30 . . . 1718 Teaching4, 56 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational or research institution . . No limit . . . . . . . 20(1)19 Studying and training:10

Remittances or allowances . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(2)Compensation during study or training . . . . . . . 4 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $9,000 p.a. . . . . . 20(4)Compensation while gaining experience2 . . . . . 1 year . . . . . . . Any foreign resident . . . . . . . . . . . . . . . $10,00028 . . . . . . 20(5)

16 Independent personal services . . . . . . . . . . . . . 183 days . . . . . Greek resident contractor . . . . . . . . . . . No limit . . . . . . . XGreece183 days . . . . . Other foreign or U.S. resident contractor $10,000 . . . . . . . X

17 Dependent personal services . . . . . . . . . . . . . . . 183 days . . . . . Greek resident . . . . . . . . . . . . . . . . . . No limit . . . . . . . X183 days . . . . . Other foreign or U.S resident . . . . . . . . . $10,000 . . . . . . . X

18 Teaching . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . XII19 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . XIII

16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 13Hungary17 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1418 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 1719 Studying and training:20

Remittances or allowances10 . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 18(1)

15 Scholarship and fellowship grant . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 22(1)Iceland (old treaty)16 Independent personal services22 . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1820 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $100 per day . . . 1817 Dependent personal services15 . . . . . . . . . . . . . 182 days . . . . . Iceland resident . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1918 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2119 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 22(1)Compensation during training . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $2,000 p.a. . . . . . 22(1)Compensation while gaining experience . . . . . . 12 consec. mo. Any U.S. or foreign resident2 . . . . . . . . . $5,000 . . . . . . . . 22(2)Compensation under U.S.


15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 19(1)Iceland (new treaty)16 Independent personal services54 . . . . . . . . . . . . 717 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,000 p.a.25 . . . 1619 Studying and training: . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 19(1)Compensation during study or training . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $9,000 p.a. . . . . . 19(1)Compensation while gaining experience . . . . . . 12 consec. mo. Any U.S. or foreign resident2 . . . . . . . . . $9,000 . . . . . . . . 19(2)Compensation under U.S.

Government program . . . . . . . . . . . . . . . . . 1 year . . . . . . . U.S. Government or its contractor . . . . . . $9,000 . . . . . . . . 19(3)

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16 Independent personal services7, 22 . . . . . . . . . . . 89 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 15India20 Public entertainment22 . . . . . . . . . . . . . . . . . . 89 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $1,500 p.a.26 . . . . 1817 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment15 . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $1,500 p.a.26 . . . . 1818 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2219 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident27 . . . . . . . . . . . . . . No limit . . . . . . . 21(1)

15 Scholarship and fellowship grant . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 19(1)Indonesia16 Independent personal services22 . . . . . . . . . . . . 119 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment43 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $2,000 p.a.25 . . . . 1717 Dependent personal services15 . . . . . . . . . . . . . 119 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment43 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $2,000 p.a.25 . . . . 1718 Teaching4, 39 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2019 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 19(1)Compensation during training . . . . . . . . . . . . . 5 years . . . . . . Any foreign or U.S. resident . . . . . . . . . . $2,000 p.a. . . . . . 19(1)Compensation while gaining experience . . . . . . 12 consec. mo. Any U.S. or foreign resident . . . . . . . . . . $7,500 . . . . . . . . 19(2)

16 Independent personal services 22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Ireland20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.25 . . . 1717 Dependent personal services15, 23 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,000 p.a.25 . . . 1719 Studying and training:

Remittances or allowances10 . . . . . . . . . . . . . 1 year11 . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20

15 Scholarship and fellowship grant . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 24(1)Israel16 Independent personal services . . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $400 per day52 . . 1817 Dependent personal services14, 15 . . . . . . . . . . . . 182 days . . . . . Israeli resident . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1720 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $400 per day52 . . 1818 Teaching4, 37 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2319 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 24(1)Compensation during study or training . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $3,000 p.a. . . . . . 24(1)Compensation while gaining experience2 . . . . . 12 consec. mo. Israeli resident . . . . . . . . . . . . . . . . . . . $7,500 . . . . . . . . 24(2)Compensation under U.S.


16 Independent personal services7, 22 . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Italy20 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $12,000 p.a.25 . . . 17(1)17 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any U.S. or foreign resident . . . . . . . . . . $12,000 p.a.25 . . . 17(1)18 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2019 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21

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16 Independent personal services22 . . . . . . . . . . . . 89 days . . . . . . Any foreign contractor . . . . . . . . . . . . . . No limit . . . . . . . 14Jamaica89 days . . . . . . Any U.S. contractor . . . . . . . . . . . . . . . $5,000 p.a. . . . . . 14

20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $400 per day or$5,000 p.a.6 . . . . 18

17 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $5,000 p.a. . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $400 per day or

$5,000 p.a.6 . . . . 18Directors’ fees . . . . . . . . . . . . . . . . . . . . . . . No limit . . . . . . U.S. resident . . . . . . . . . . . . . . . . . . . . $400 per day6 . . . 16

18 Teaching4, 39 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2219 Studying and training:20

Remittances or allowances10 . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(1)Compensation during study . . . . . . . . . . . . . . 12 consec. mo. Jamaican resident . . . . . . . . . . . . . . . . $7,500 p.a. . . . . . 21(2)Compensation while gaining experience2 . . . . . 12 consec. mo. Jamaican resident . . . . . . . . . . . . . . . . $7,500 p.a. . . . . . 21(2)

16 Independent personal services54 . . . . . . . . . . . . 7Japan20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,000 p.a.25 . . . 1617 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $10,000 p.a.25 . . . 1618 Teaching or research4 . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational institution . . . . . . . No limit . . . . . . . 2019 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 1 year11 . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 19

15 Scholarship or fellowship grant44 . . . . . . . . . . . . 5 years31 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 19Kazakhstan16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1417 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1519 Studying and training:4

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 19

15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)Korea, Rep. of16 Independent personal services22 . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $3,000 p.a. . . . . . 1817 Dependent personal services15 . . . . . . . . . . . . . 182 days . . . . . Korean resident . . . . . . . . . . . . . . . . . . $3,000 p.a. . . . . . 1918 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2019 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(1)Compensation during training . . . . . . . . . . . . . 5 years . . . . . . Any foreign or U.S. resident . . . . . . . . . . $2,000 p.a. . . . . . 21(1)Compensation while gaining experience2 . . . . . 1 year . . . . . . . Korean resident . . . . . . . . . . . . . . . . . . $5,000 . . . . . . . . 21(2)Compensation under U.S.


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15 Scholarship or fellowship grants4 . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)Latvia16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,00030 . . . . . . 1717 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,00030 . . . . . . 1719 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(1)Compensation during training . . . . . . . . . . . . . 12 consec. mos. Latvian resident . . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)

5 years . . . . . . Other foreign or U.S. resident . . . . . . . . $5,000 p.a. . . . . . 20(1)Compensation while gaining experience2 . . . . . 12 consec. mos. Lativan resident . . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)Compensation under U.S.


15 Scholarship or fellowship grants4 . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)Lithuania16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,00030 . . . . . . 1717 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,00030 . . . . . . 1719 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(1)Compensation during training . . . . . . . . . . . . . 12 consec. mos. Lithuanian resident . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)

5 years . . . . . . Other foreign or U.S. resident . . . . . . . . $5,000 p.a. . . . . . 20(1)Compensation while gaining experience2 . . . . . 12 consec. mos. Lithuanian resident . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)Compensation under U.S.


16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 15Luxembourg20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,000 25 . . . . . 1817 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . $10,00025 . . . . . . 1818 Teaching or research8 . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 21(2)19 Studying and training:

Remittances or allowances10 . . . . . . . . . . . . . 2 years11 . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 21(1)

16 Independent personal services 22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Mexico20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $3,000 p.a.30 . . . . 1817 Dependent personal services15, 23 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $3,000 p.a.30 . . . . 1819 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21

15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 18Morocco16 Independent personal services12, 22 . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $5,000 . . . . . . . . 1417 Dependent personal services12, 15 . . . . . . . . . . . . 182 days . . . . . Moroccan resident16 . . . . . . . . . . . . . . . No limit . . . . . . . 1519 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 18Compensation during training . . . . . . . . . . . . . 5 years . . . . . . U.S. or any foreign resident . . . . . . . . . . $2,000 p.a. . . . . . 18

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15 Scholarship or fellowship grant33 . . . . . . . . . . . . 3 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 22(2)Netherlands16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,000 p.a.25 . . . 1817 Dependent personal services15, 23 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $10,000 p.a.25 . . . 1818 Teaching4, 34 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 21(1)19 Studying and training:33

Remittances or allowances . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 22(1)Compensation while gaining experience . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $2,000 p.a. . . . . . 22(1)Compensation while recipient of scholarship or

fellowship grant . . . . . . . . . . . . . . . . . . . . . 3 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $2,000 p.a.36 . . . . 22(2)

16 Independent personal services 22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14New Zealand20 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,00025 . . . . . . 1717 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment15 . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $10,00025 . . . . . . 1719 Studying and training:


15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 16(1)Norway16 Independent personal services22 . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1320 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,000 p.a. . . . . 1317 Dependent personal services . . . . . . . . . . . . . . . 182 days . . . . . Norwegian resident16 . . . . . . . . . . . . . . No limit . . . . . . . 1418 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 1519 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 16(1)Compensation during training . . . . . . . . . . . . . 5 years . . . . . . U.S. or any foreign resident . . . . . . . . . . $2,000 p.a. . . . . . 16(1)Compensation while gaining experience2 . . . . . 12 consec. mo. Norwegian resident . . . . . . . . . . . . . . . $5,000 . . . . . . . . 16(2)Compensation under U.S.


15 Scholarship or fellowship grant . . . . . . . . . . . . . No limit . . . . . . Pakistani nonprofit organization . . . . . . . No limit . . . . . . . XIII(1)Pakistan16 Independent personal services14 . . . . . . . . . . . . 183 days . . . . . Pakistani resident contractor . . . . . . . . . No limit . . . . . . . XI17 Dependent personal services14 . . . . . . . . . . . . . 183 days . . . . . Pakistani resident . . . . . . . . . . . . . . . . No limit . . . . . . . XI18 Teaching . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . XII19 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . XIII(1)Compensation during training . . . . . . . . . . . . . No limit . . . . . . U.S. or any foreign resident . . . . . . . . . . $5,000 p.a. . . . . . XIII(1)Compensation while gaining experience2 . . . . . 1 year . . . . . . . Pakistani resident . . . . . . . . . . . . . . . . $6,000 . . . . . . . . XIII(2)Compensation while under U.S. U.S. Government, its contractor, or any

Government program . . . . . . . . . . . . . . . . . No limit . . . . . . foreign resident employer . . . . . . . . . . $10,000 . . . . . . . XIII(3)

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15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 22(1)Philippines16 Independent personal services22 . . . . . . . . . . . . 89 days . . . . . . Any foreign contractor . . . . . . . . . . . . . . No limit . . . . . . . 15

89 days . . . . . . Any U.S. resident . . . . . . . . . . . . . . . . . $10,000 p.a. . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $100 per day or

$3,000 p.a. . . . . . 1717 Dependent personal services15 . . . . . . . . . . . . . 89 days . . . . . . Any Philippines resident16 . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $100 per day or

$3,000 p.a. . . . . . 1718 Teaching4, 38 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2119 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 22(1)Compensation during study . . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $3,000 p.a. . . . . . 22(1)Compensation while gaining experience2 . . . . . 12 consec. mo. Philippines resident . . . . . . . . . . . . . . . $7,500 p.a. . . . . . 22(2)Compensation while under U.S.

Government program . . . . . . . . . . . . . . . . . 1 year . . . . . . . U.S. Government or its contractor . . . . . . $10,000 p.a. . . . . 22(3)

15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 18(1)Poland16 Independent personal services . . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1517 Dependent personal services15 . . . . . . . . . . . . . 182 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1618 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 1719 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 18(1)Compensation during training . . . . . . . . . . . . . 5 years . . . . . . U.S. or any foreign resident . . . . . . . . . . $2,000 p.a. . . . . . 18(1)Compensation while gaining experience2 . . . . . 1 year . . . . . . . Polish resident . . . . . . . . . . . . . . . . . . $5,000 . . . . . . . . 18(2)Compensation while under U.S.


15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 23(1)Portugal16 Independent personal services22 . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,000 p.a.30 . . . 1917 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $10,000 p.a.30 . . . 1918 Teaching4, 41 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 2219 Studying and training:4

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 23(1)Compensation during study or training . . . . . . . 12 consec. mos. Portuguese resident . . . . . . . . . . . . . . . $8,000 . . . . . . . . 23(2)

5 years . . . . . . Other foreign or U.S. resident . . . . . . . . $5,000 p.a. . . . . . 23(1)Compensation while gaining experience2 . . . . . 12 consec. mos. Portuguese resident . . . . . . . . . . . . . . . $8,000 . . . . . . . . 23(2)

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15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)Romania16 Independent personal services49 . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $3,000 . . . . . . . . 1417 Dependent personal services15 . . . . . . . . . . . . . 182 days . . . . . Romanian resident . . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . 89 days . . . . . . Romanian resident . . . . . . . . . . . . . . . . $2,999.99 . . . . . 1518 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 1919 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(1)Compensation during training . . . . . . . . . . . . . 5 years . . . . . . U.S. or any foreign resident . . . . . . . . . . $2,000 p.a. . . . . . 20(1)Compensation while gaining experience2 . . . . . 1 year . . . . . . . Romanian resident . . . . . . . . . . . . . . . . $5,000 . . . . . . . . 20(2)Compensation while under U.S.


15 Scholarship or fellowship grant44 . . . . . . . . . . . . 5 years31 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 18Russia16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1317 Dependent personal services7, 15, 32 . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1419 Studying and training:4

Remittances . . . . . . . . . . . . . . . . . . . . . . . . 5 years31 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 18

15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)Slovak Republic16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.30 . . . 1817 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $20,000 p.a.30 . . . 1818 Teaching4, 35 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational or

research institution . . . . . . . . . . . . . . . . No limit . . . . . . . 21(5)19 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(1)Compensation during training . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or any foreign resident . . . . . . . $5,000 p.a. . . . . . 21(1)Compensation while gaining experience2 . . . . . 12 consec. mos. Slovak resident . . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 21(2)Compensation while under U.S.


15 Scholarship or fellowship grant4 . . . . . . . . . . . . . 5 years47 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)Slovenia16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $15,000 p.a.51 . . . 1717 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $15,000 p.a.51 . . . 1718 Teaching or research4 . . . . . . . . . . . . . . . . . . . 2 years48 . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 20(3)19 Studying and training:4

Remittances or allowances . . . . . . . . . . . . . . . 5 years47 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(1)Compensation during training . . . . . . . . . . . . . 12 mos. . . . . . . Slovenian resident . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)

5 years47 . . . . . Other foreign or U.S. resident . . . . . . . . $5,000 p.a. . . . . . 20(1)Compensation while gaining experience2 . . . . . 12 mos. . . . . . . Slovenian resident . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)

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16 Independent personal services 22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14South Africa20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $7,50030 . . . . . . . 1717 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $7,500 30 . . . . . . 1719 Studying and training:

Remittances or allowances10 . . . . . . . . . . . . . 1 year11 . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20

15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 22(1)Spain16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,000 p.a.30 . . . 1917 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $10,000 p.a.30 . . . 1919 Studying and training:4

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 22(1)Compensation during training . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $5,000 p.a. . . . . . 22(1)Compensation while gaining experience2 . . . . . 12 consec. mo. Spanish resident . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 22(2)

16 Independent personal services 22, 24 . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 15Sri Lanka20 Public entertainment22 . . . . . . . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $6,000 p.a.51 . . . . 1817 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment15 . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $6,000 p.a.51 . . . . 1819 Studying and training:

Remittances or allowances10 . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(1)Compensation while gaining experience2 . . . . . 1 year . . . . . . . Sri Lankan resident55 . . . . . . . . . . . . . . $6,000 . . . . . . . . 21(2)

16 Independent personal services 22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Sweden20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $6,00042 . . . . . . . 1817 Dependent personal services15, 23 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $6,00042 . . . . . . . 1819 Studying and training:

Remittances or allowances 10 . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21

16 Independent personal services 22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Switzerland20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,00025 . . . . . . 1717 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $10,00025 . . . . . . 1719 Studying and training:

Remittances or allowances 10 . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20

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15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 22(1)Thailand16 Independent personal services22 . . . . . . . . . . . . 89 days . . . . . . Any U.S. resident . . . . . . . . . . . . . . . . . $10,000 . . . . . . . 15

89 days . . . . . . Any foreign contractor . . . . . . . . . . . . . . No limit45 . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $100 per day or

$3,000 p.a.9 . . . . 1917 Dependent personal services15, 23 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1620 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $100 per day or

$3,000 p.a.9 . . . . 1918 Teaching or research4, 38 . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 2319 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 22(1)Compensation during training . . . . . . . . . . . . . 5 years. . . . . . . Any U.S. or foreign resident . . . . . . . . . . $3,000 p.a. . . . . . 22(1)Compensation while gaining experience2 . . . . . 12 consec. mos. Thai resident . . . . . . . . . . . . . . . . . . . . $7,500 . . . . . . . . 22(2)Compensation under U.S.


15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 19(1)Trinidad and Tobago16 Independent personal services13 . . . . . . . . . . . . 183 days . . . . . Any foreign resident contractor . . . . . . . . No limit . . . . . . . 17

183 days . . . . . Any U.S. contractor . . . . . . . . . . . . . . . $3,0006 . . . . . . . 1717 Dependent personal services13 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 17

183 days . . . . . Any U.S. resident . . . . . . . . . . . . . . . . . $3,0006 . . . . . . . 1718 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution or U.S.

Government . . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1819 Studying and training:

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 19(1)Compensation during training . . . . . . . . . . . . . 5 years. . . . . . . U.S. or any foreign resident . . . . . . . . . $2,000 p.a.6 . . . . 19(1)Compensation during professional training . . . . 5 years . . . . . . U.S. or any foreign resident . . . . . . . . . $5,000 p.a.6 . . . . 19(1)Compensation while gaining experience2 . . . . . 1 year . . . . . . . Trinidad–Tobago resident . . . . . . . . . . . $5,0006 . . . . . . . 19(2)Compensation under U.S.

Government program . . . . . . . . . . . . . . . . . 1 year . . . . . . . U.S. Government or its contractor . . . . . . $10,0006 . . . . . . 19(3)

15 Scholarship and fellowship grant10 . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20Tunisia16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . U.S. resident contractor . . . . . . . . . . . . $7,500 p.a. . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $7,500 p.a.25 . . . . 1717 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $7,500 p.a.25 . . . . 1719 Studying and training:10

Remittances or allowances . . . . . . . . . . . . . . . 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20Compensation during training . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $4,000 p.a. . . . . . 20

16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14Turkey20 Public entertainment46 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $3,000 53 . . . . . . 1717 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment46 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $3,00053 . . . . . . . 1718 Teaching or research . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(2)19 Studying and training:

Remittances or allowances10 . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(1)

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15 Scholarship or fellowship grant44 . . . . . . . . . . . . 5 years31 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20Ukraine16 Independent personal services22, 50 . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1417 Dependent personal services15, 23, 50 . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1519 Studying and training:


16 Independent personal services7,54 . . . . . . . . . . . . 7United Kingdom20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.25 . . . 1617 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,000 p.a.25 . . . 1618 Teaching or research4 . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational institution . . . . . . . No limit . . . . . . . 20A19 Studying and training:

Remittances or allowances10 . . . . . . . . . . . . . No limit57 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20

15 Scholarship or fellowship grants4 . . . . . . . . . . . . 5 years47 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)Venezuela16 Independent personal services22, 24 . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 1420 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $6,00030 . . . . . . . 1817 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 1520 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $6,00030 . . . . . . . 1818 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years48 . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 21(3)19 Studying and training:4

Remittances or allowances . . . . . . . . . . . . . . . 5 years47 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(1)Compensation during training . . . . . . . . . . . . . 12 mos. . . . . . . Venezuelan resident . . . . . . . . . . . . . . . $8,000 . . . . . . . . 21(2)

5 years47 . . . . . Other foreign or U.S. resident . . . . . . . . $5,000 p.a. . . . . . 21(1)Compensation while gaining experience2 . . . . . 12 mos. . . . . . . Venezuelan resident . . . . . . . . . . . . . . . $8,000 . . . . . . . . 21(2)



1 Refers to income code numbers under which the 22 Exemption does not apply to the extent income is 40 The combined period of benefits under Articles 20income is reported on Forms 1042-S. Personal attributable to the recipient’s fixed U.S. base. For and 21(1) cannot exceed 5 years.services must be performed by a nonresident alien residents of Iceland, Korea, and Norway, the fixed 41 Exemption does not apply if the individual either (a)individual who is a resident of the specified treaty base must be maintained for more than 182 days; previously claimed the benefit of this Article, or (b)country. for residents of Morocco, the fixed base must be during the immediately preceding period, claimed

maintained for more than 89 days.2 Applies only if training or experience is received the benefit of Article 23. The benefits under Articlesfrom a person other than alien’s employer. 23 Fees paid to a resident of the treaty country for 22 and 23 cannot be claimed at the same time.

services as a director of a U.S. corporation are3 Employment with a team which participates in a 42 Exemption does not apply if gross receiptssubject to U.S. tax, unless the services areleague with regularly scheduled games in both (including reimbursements) exceed this amountperformed in the country of residence.countries is covered under the provisions for during any 12-month period.

dependent personal services. 24 Fees paid to a resident of the treaty country for 43 This provision does not apply if the competentservices performed in the United States as a4 Does not apply to compensation for research work authority of the treaty country certifies that the visitdirector of a U.S. corporation are subject to U.S.primarily for private benefit. is substantially supported by that treaty country.tax.5 Grant must be from a nonprofit organization. In 44 Applies to grants, allowances, and other similar

25 Exemption does not apply if gross receiptsmany cases, the exemption also applies to payments received for studying or doing research.(including reimbursements) exceed this amount.amounts from either the U.S. or foreign 45 A $10,000 limit applies if the expense is borne by a

government. For Indonesia and the Netherlands, 26 Exemption does not apply if net income exceeds permanent establishment or a fixed base in thethe exemption also applies if the amount is awarded this amount. United States.under a technical assistance program entered into 27 Exemption does not apply to payments borne by a 46 This provision does not apply if these activities areby the United States or the foreign government, or permanent establishment in the United States or substantially supported by a nonprofit organizationits political subdivisions or local authorities. paid by a U.S. citizen or resident or the federal, or by public funds of the treaty country or its political

6 Reimbursed expenses are not taken into account in state, or local government. subdivisions or local authorities.figuring any maximum compensation to which the 28 Exemption does not apply if compensation exceeds 47 Applies to any additional period that a full-timeexemption applies. For Japan and Trinidad and this amount. student needs to complete the educationalTobago, only reimbursed travel expenses are 29 The exemption applies only to income from requirements as a candidate for a postgraduate ord is regarded in f igur ing the maximum activities performed under special cultural professional degree from a recognized educationalcompensation. exchange programs agreed to by the U.S. and institution.

7 Does not apply to fees paid to a director of a U.S. Chinese governments. 48 The combined benefit for teaching cannot exceed 5corporation. 30 Exemption does not apply if gross receipts (or years.

8 Does not apply to compensation for research work compensat ion for Por tuga l ) , inc lud ing 49 Exemption does not apply if the recipient maintainsfor other than the U.S. educational institution reimbursements, exceed this amount. Income is a permanent establishment in the U.S. with whichinvolved. fully exempt if visit to the United States is the income is effectively connected.

9 Exemption does not apply if gross receipts exceed substantially supported by public funds of the treaty 50 The exemption does not apply to income receivedthis amount. Income is fully exempt if visit to the country or its political subdivisions or local for performing services in the United States as anUnited States is substantially supported by public authorities. entertainer or a sportsman. However, this income isfunds of the treaty country or its political 31 The 5-year limit pertains only to training or exempt for U.S. income tax if the visit is (a)subdivisions or local authorities. research. substantially supported by public funds of Ukraine,

10 Applies only to full-time student or trainee. 32 Compensation from employment directly its political subdivisions, or local authorities, or (b)11 The time limit pertains only to an apprentice or connected with a place of business that is not a made under a specific arrangement agreed to by

business trainee. permanent establishment is exempt if the alien is the governments of the treaty countries.present in the United States for a period not12 Does not apply to compensation paid to public 51 Exemption does not apply if gross receipts,exceeding 12 consecutive months. Compensationentertainers (actors, artists, musicians, athletes, including reimbursements, exceed this amountfor technical services directly connected with theetc.). during the year. Income is fully exempt if visit isapplication of a right or property giving rise to a wholly or mainly supported by public funds of one or13 Does not apply to compensation paid to publicroyalty is exempt if the services are provided as part both of the treaty countries or their politicalentertainers that is more than $100 a day.of a contract granting the use of the right or subdivisions or local authorities.14 Exemption applies only if the compensation isproperty. 52 If the compensation exceeds $400 per day, thesubject to tax in the country of residence.

33 Exemption does not apply if, during the immediately entertainer may be taxed on the full amount. If the15 The exemption does not apply if the employee’spreceding period, the individual claimed the individual receives a fixed amount for more thancompensation is borne by a permanentbenefits of Article 21. one performance, the amount is prorated over theestablishment (or in some cases a fixed base) that

34 Exemption does not apply if, during the immediately number of days the individual performs the servicesthe employer has in the United States.preceding period, the individual claimed the (including rehearsals).16 The exemption also applies if the employer is abenefits of Article 22. 53 Exemption does not apply if gross receipts exceedpermanent establishment in the treaty country but

35 Exemption does not apply if the individual either (a) this amount.is not a resident of the treaty country.claimed the benefit of Article 21(5) during a 54 Treated as business profits under Article 7 (VII) of17 This exemption does not apply in certain cases ifprevious visit, or (b) during the immediately the treaty.the employee is a substantial owner of thatpreceding period, claimed the benefit of Article 55 Applies also to a participant in a programemployer and the employer is engaged in certain21(1), (2), or (3). sponsored by the U.S. Government or andefined activities.

36 Exemption applies only to compensation for international organization.18 The exemption is also extended to journalists andpersonal services performed in connection with, or 56 Exemption does not apply if during the immediatelycorrespondents who are temporarily in the U.S. forincidental to, the individual’s study, research, or preceding period, the individual claimed the benefitperiods not longer than 2 years and who receivetraining. of Article 20(2), (3), or (4).compensation from abroad.

37 Exemption does not apply if, during the immediately 57 Exemption applies to a business apprentice19 Also exempt are amounts of up to $10,000 receivedpreceding period, the individual claimed the (trainee) only for a period not exceeding 1 year (2from U.S. sources to provide ordinary livingbenefits of Article 24(1). years for Belgium and Bulgaria) from the date ofexpenses. For students, the amount will be less

38 Exemption does not apply if, during the immediately arrival in the United States.than $10,000, determined on a case by case basis.preceding period, the individual claimed the20 A student or trainee may choose to be treated as abenefits of Article 22(1).U.S. resident for tax purposes. If the choice is

39 Exemption does not apply if the individualmade, it may not be changed without the consent ofpreviously claimed the benefit of this Article.the U.S. competent authority.

21 Amounts received in excess of a reasonable fixedamount payable to all directors for attendingmeetings in the United States are taxable.

Publication 901 (April 2009) Page 53

Documents

IRS Pub519 International Student F1 J1 Tax Treaty