Residents of the following countries who are in the United States to study or
acquire technical experience are exempt from U.S. income tax, under certain
conditions, on amounts received from abroad for their maintenance and studies.
This exemption does not apply to the salary paid by a foreign corporation to one
of its executives, a citizen and resident of a foreign country who is
temporarily in the United States to study a particular industry for an employer.
That amount is a continuation of salary and is not received to study or acquire
experience.
For each country listed there is a statement of the conditions under which the
exemption applies to students and apprentices from that country. Amounts
received from the National Institutes of Health (NIH) under provisions of the
Visiting Fellows Program are generally treated as a grant, allowance, or award
for purposes of whether an exemption is provided by treaty.
Amounts received from NIH under the Visiting Associate Program and Visiting Scientist Program are not exempt from U.S. tax as a grant,
allowance, or award.
