IRS Pub519 International Student F1 J1 Tax Treaty

Publication 901 (April 2009)
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Page 35 of 56 of Publication 901

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
Real
Property
Interest Paid Income
Interest Paid Interest on to a Paid by U.S. Qualifying and
by U.S. Real Controlling Corpora- for Direct Motion Natural Pensions Social
Obligors 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 10
g,tt,uu g,ff,tt,uu 10 10
g,tt,uu g,pp 15 g,pp,xx 5 30 0 g 5
g 5
g 30 0
d 30
Austria . . . . . . . . . . . . . AU g,m 0 g,m,ff 0 g,m 0 g,x 15 gxl 5 g,l 0 g 0 g 10 0
g 30 0 30
Bangladesh . . . . . . . . . . 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 30
Barbados . . . . . . . . . . . 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 30
Belgium . . . . . . . . . . . . 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 30
Bulgaria . . . . . . . . . . . . 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 30
Canada . . . . . . . . . . . . . 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 0
China, 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 30
Commonwealth 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 g5 g,l 0 0
g 0
g 0
g 30 d,f 0 30
Czech Republic . . . . . . . EZ 0g g0 0g g,x15 g,x 5 g,l 0 g 10 0
g 0
g 30 d,f 0 30
Denmark . . . . . . . . . . . . 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 30
Egypt . . . . . . . . . . . . . . EG h 15 30 h 15 h 15 h 5 h,l 0 h 0 h 0 g 15 30 d,f 0 0
Estonia . . . . . . . . . . . . . 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 30
Finland . . . . . . . . . . . . . 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 30
France . . . . . . . . . . . . . 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 30
Germany . . . . . . . . . . . . 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 0
Greece . . . . . . . . . . . . . GR h 0 h 0 30 30 30 30 h 0 30 h 0 30 d 0 30
Hungary . . . . . . . . . . . . HU g 0 g 0 g 0 g 15 g 5 g,l0 g 0 g 0 g 0 30 d,f 0 30
Iceland (old treaty) . . . . . IC g 0 g 0 g 0 g 15 g 5 g,l0 g 0 30 g 0 30 d,f 0 30
Iceland (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 30
India . . . . . . . . . . . . . . . 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 g10 g,l,z 0 g,bb 10 g 10 g 10 30 d,f,q 15 30
Ireland . . . . . . . . . . . . . EI 0g g,ff0 0
g g,pp 15 g,pp5 g,l 0 0 g 0
g g0 30 d,f 0 0
Israel . . . . . . . . . . . . . . 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 0
Italy . . . . . . . . . . . . . . . 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 0
Jamaica . . . . . . . . . . . . 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,ac10 g,ww,zz,ac 10 g,w,zz,ab 10 e,g,ww,zz,ab 5 g,l 0 g,ww 0 g,ww0 g,ww0 30 0
d 0
Kazahkstan . . . . . . . . . . KZ g 10 g,ff 10 g 10 g,gg 15 g,gg 5 g,l 0 10
g,jj g 10 g 10 30 d,f 0 30
Korea, 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 30
Latvia . . . . . . . . . . . . . . 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
7:22 - 22-APR-2009
Lithuania . . . . . . . . . . . . LH g,oo 10 g,ff,oo 10 g,oo 10 g,x15 g,x5 g,l 0 g,bb 5 g 10 g 10 30 d,f 0 30
Luxembourg . . . . . . . . . . LU g,h0 g,ff,h0 g,h0 g,z15 g,x5 g 0 0 g 0g 0g 30 0
d 30
Mexico . . . . . . . . . . . . . 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 30
Morocco . . . . . . . . . . . . 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 5g g,hh 0 g 0 g,dd 0 g 0 30 d,f,t0 30
New Zealand . . . . . . . . . NZ g 10 g 10 g 10 g 15 g 15 g,l 0 g 10 g 10 g 10 30 0
d 30
Norway . . . . . . . . . . . . . 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
Page 35
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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
Real
Property
Interest Paid Income
Interest Paid Interest on to a Paid by U.S. Qualifying and
by U.S. Real Controlling Corpora- for Direct Motion Natural Pensions Social
Obligors 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 0
h 30 h 0 30 d,l 0 30
Philippines . . . . . . . . . . . RP g 15 g 15 g 15 g 25 g 20 g,l 0 g 15 g 15 g 15 30 g 30 30
Poland . . . . . . . . . . . . . PL g 0 g 0 g 0 g 15 g 5 g,l 0 g 10 g 10 g 10 30 30 30
Portugal . . . . . . . . . . . . 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 30
Romania . . . . . . . . . . . . RO g 10 g 10 g 10 g 10 g 10 g,l 0 g 15 g 10 g 10 30 d,f 0 0
Rusia . . . . . . . . . . . . . . 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 30
Slovak 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 30
Slovenia . . . . . . . . . . . . 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 30
South 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 30
Spain . . . . . . . . . . . . . . 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,rr15 g,rr 15 g,hh 0 0
g g 10 g,s 10 30 d,mm 0 30
Sweden . . . . . . . . . . . . SW 0g g,ff0 0g g,zz,ab 15 g,xx,zz,ab 5 g,l 0 0
g 0
g 0
g 30 d0 30
Switzerland . . . . . . . . . . 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 15
Thailand . . . . . . . . . . . . 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 30
Trinidad & Tobago . . . . . . TD 30 30 30 30 30 30 g 15 30 g 0 30 d,f 0 30
Tunisia . . . . . . . . . . . . . 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 15
g,x g,l 0 bb 5 10 10 30 d0 30
Ukraine . . . . . . . . . . . . . UP 0g g,ff0 0
g g,gg 15 g,gg5 g 0 g 10 g 10 g 10 30 d0 30
United 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 0
Venezuela . . . . . . . . . . . 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 30
Other Countries . . . . . . . 30 30 30 30 30 30 30 30 30 30 30 30
7:22 - 22-APR-2009
Page 37 of 56 of Publication 901 7:22 - 22-APR-2009
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 an
corporation that received at least 80% of its gross loans, and other indebtedness connected with the excess inclusion for a residual interest in a real
income 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
b The reduced rate applies to dividends paid by a conduct of a general banking business. regulated investment company (RIC). Dividends
subsidiary 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) are
the 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% or
its 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 taxable
recipient 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 net
30% rate applies to these pensions and annuities. Canadian resident on September 26, 1980, not as basis as if such income were attributable to a
For 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 is
Government pensions or annuities. U.S. gain is limited to the appreciation after 1984. Capital subject to a penalty for early withdrawal. Annuities
Government pensions paid to an individual who is gains on personal property not belonging to a that were purchased while the annuitant was not a
both a resident and national of Bangladesh, permanent establishment or fixed base of the resident of the United States are not taxable in the
Belgium, 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 use
Italy, 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, South
Lanka). including software. For Iceland, the rate is 5% for
Africa, Spain, Switzerland, Thailand, Turkey, the
United Kingdom, or Venezuela are exempt from U.S.
t The exemption does not apply if (1) the recipient was trademarks and any information for rentals of
tax. U.S. Government pensions paid to an individual a U.S. resident during the 5-year period before the industrial, commercial, or scientific equipment.
who is both a resident and citizen of Kazakstan, New date of payment, (2) the amount was paid for mm Does not apply to annuities. For Denmark, annuities
Zealand, or Sweden are exempt from U.S. tax. employment performed in the United States, and (3) are exempt.
the amount is not a periodic payment, or is a
e For Italy, the reduced rate is 10% if the foreign nn The rate is 4.95% if the interest is beneficially owned
lump-sum payment in lieu of a right to receive an
corporation owns 10% to 50% of the voting stock (for by a financial institution (including an insurance
annuity.
a 12-month period) of the company paying the company).
dividends. For Japan, dividends received from a
u Applies to 85% of the social security payments oo The rate is 15% for interest determined with
more than 50% owned corporate subsidiary are received from the U.S. Government. The effective
reference to (a) receipts, sales, income, profits or
exempt if certain conditions are met. rate on the total social security payments received is
other cash flow of the debtor or a related person, (b)
85% of the rate shown in the table. These rates also
f Includes alimony. any change in the value of any property of the debtor
apply to the social security equivalent portion of tier 1
g The exemption or reduction in rate does not apply if or a related person, or (c) any dividend, partnership
railroad retirement benefits (income code 22)
the recipient has a permanent establishment in the distribution, or similar payment made by the debtor
received from the U.S. The remainder of tier 1, all of
United States and the property giving rise to the or related person.
tier 2, dual, and supplemental railroad retirement
income is effectively connected with this permanent benefits (income code 23) are taxed as shown in
pp The rate in column 6 applies to dividends paid by a
establishment. Under certain treaties, exemption or column 14, “Pensions and Annuities.” regulated investment company (RIC) or real estate
reduction in rate also does not apply if the property investment trust (REIT). However, that rate applies
v Gains on the disposition of U.S. real property
producing the income is effectively connected with a to dividends paid by a REIT only if the beneficial
interests are considered effectively connected with a
fixed base in the United States from which the owner of the dividends is (a) an individual holding not
U.S. trade or business and thus are subject to
recipient performs independent personal services. more than a 10% interest in the REIT, (b) a person
graduated rates of tax rather than the flat percentage
Even with the treaty, if the income is not effectively holding not more than 5% of any class of the REIT’s
shown in this column.
connected with a trade or business in the United stock and the dividends are paid on stock that is
States by the recipient, the recipient will be
w Tax imposed on 70% of gross royalties for rentals of publicly traded, or (c) a person holding not more than
considered as not having a permanent industrial, commercial, or scientific equipment. 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
h The exemption or reduction in rate does not apply if investment trust (REIT). However, that rate applies granted by banks and insurance companies and (2)
the recipient is engaged in a trade or business in the to dividends paid by a REIT only if the beneficial bonds or securities that are regularly and
United States through a permanent establishment owner of the dividends is an individual holding less substantially traded on a recognized securities
that is in the United States. However, if the income is than a 10% interest (25% in the case of Portugal, market. The rate is 10% for interest not described in
not effectively connected with a trade or business in Spain, and Tunisia) in the REIT. 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 the
be 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 estate
reduced 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 a
interest is treated as a dividend and is subject to the aa The rate is 10% if the interest is paid on a loan 10% interest in the REIT, (b) a person holding not
rate under column 6 or 7. granted by a bank or similar financial institution. For more than 5% of any class of the REIT’s stock and
j Exemption is not available when paid from a fund Thailand, the 10% rate also applies to interest from the dividends are paid on stock that is publicly
under an employees’ pension or annuity plan, if an arm’s length sale on credit of equipment, traded, or (c) a person holding not more than a 10%
contributions to it are deductible under U.S. tax laws merchandise, or services. interest in the REIT and the REIT is diversified.
in determining taxable income of the employer. bb This is the rate for royalties for the use of, or the right
ss Generally, if the person was receiving pension
k Applies to 100% of the social security and other to use, industrial, commercial, and scientific distributions before March 31, 2000, the distributions
public pensions received from the U.S. government. equipment. The rate for royalties for information continue to be exempt from U.S. tax.
l Exemption does not apply to gains from the sale of concerning industrial, commercial and scientific tt Interest determined with reference to the profits of
real property. However, for U.S. real property that know-how is subject to the rate in column 12. the issuer or one of its associated enterprises is
was owned continuously since June 18, 1980, by a cc The exemption does not apply to gain from the sale taxed at 15%.
Netherlands 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 other
see 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 employee
and Switzerland) for contingent interest that does not items, or works on film, tape, or other means of benefits generally are exempt if certain conditions
qualify 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, or
related. 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 corporate
from 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 financial
bank or other financial institution (including an institutions, or (b) paid on indebtedness from the
insurance 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 benefit
equipment, or of any merchandise to an enterprise. organization that are not derived from the carrying
zz Amounts paid to a pension fund that are not derived on of a business, directly or indirectly, by the fund or
from the carrying on of a business, directly or organization are exempt.
indirectly, by the fund are exempt. This includes
amounts paid by a REIT only if the conditions in
footnote ab are met. For Sweden, to be entitled to
the exemption, the pension fund must not sell or
make a contract to sell the holding from which the
dividend is derived within 2 months of the date the
pension fund acquired the holding.
ab The rate in column 6 applies to dividends paid by a
regulated investment company (RIC) or real estate
investment trust (REIT). However, that rate applies
to dividends paid by a REIT only if the beneficial
owner of the dividends is (a) an individual or pension
fund holding not more than a 10% interest in the
REIT,(b) a person holding not more than 5% of any
class of the REIT’s stock and the dividends are paid
on stock that is publicly traded, or (c) a person
holding not more than a 10% interest in the REIT and
the REIT is diversified. Dividends paid to a pension
fund from a RIC, or a REIT that meets the above
conditions, are exempt. For Sweden, the pension
fund must also satisfy the requirements in footnote
(zz).
Page 38 Publication 901 (April 2009)


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)
Australia 16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
20 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,00025 . . . . . . 17
17 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 15
20 Public entertainment15 . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $10,00025 . . . . . . 17
19 Studying and training:
Remittances or allowances10 . ............ No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
Austria 16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.25 . . . 17
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,000 p.a.25 . . . 17
Remittances or allowances10 . ............ 3 years11 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
Bangladesh 15 Scholarship or fellowship grant4 . . . . . . . . . . . . . 2 years11 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(2)
16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 15
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,00030 . . . . . . 18
18 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)
Barbados 16 Independent personal services7, 22 . . . . . . . . . . . 89 days . . . . . . Any foreign contractor . . . . . . . . . . . . . . No limit . . . . . . . 14
89 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 . . . . . . . . 15
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $250 per day or
$4,000 p.a.6 . . . . 17
19 Studying and training:20
Remittances or allowances10 . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
Belgium 16 Independent personal services54 . . . . . . . . . . . . 7
17 Dependent personal services15, 24 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 14
7:22 - 22-APR-2009
18 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational or research No limit . . . . . . . 19(2)
institution . . . . . . . . . . . . . . . . . . . . . . . .
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)
Page 39
Page 40

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Bulgaria 16 Independent personal services54 . . . . . . . . . . . . 7
18 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)
Canada 16 Independent personal services54 . . . . . . . . . . . . VII
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $15,000 p.a.25 . . . XVI
17 Dependent personal services . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $10,000 . . . . . . . XV
183 days . . . . . Any foreign resident15 . . . . . . . . . . . . . . No limit12 . . . . . . XV
20 Public entertainment3 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $15,000 p.a.25 . . . XVI
Remittances or allowances10 . . . . . . . . . . . . . No limit57 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . XX
China, People’s Rep. 15 Scholarship or fellowship grant . . . . . . . . . . . . . No specific limit Any U.S. or foreign resident5
...... . . . No limit . . . . . . . 20(b)
of 16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 13
20 Public entertainment29 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 16
20 Public entertainment29 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 16
18 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 years . . . . . . U.S. educational or research institute . . . No limit . . . . . . . 19
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)
Commonwealth of 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident . . . . ...... Limited19 . . . . . . VI(1)
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 . . . . . . . . . . . . . . . . . . ......
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)
7:22 - 22-APR-2009

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Cyprus 15 Scholarship or fellowship grant . . . . . . . . . . . . . Generally, 5
years . . . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)
$5,000 p.a.6 . . . . 19(1)
Directors’ fees . . . . . . . . . . . . . . . . . . . . . . . No limit . . . . . . U.S. corporation . . . . . . . . . . . . . . . . . No limit21 . . . . . . 20
$5,000 p.a.6 . . . . 19(1)
Remittances or allowances . . . . . . . . . . . . . . . Generally, 5
years . . . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21(1)
Compensation during training . . . . . . . . . . . . . Generally, 5
years . . . . . . . . Any U.S. or foreign resident . . . . . . . . . . $2,000 p.a. . . . . . 21(1)
Compensation while gaining experience2 . . . . . 1 year . . . . . . . Cyprus resident . . . . . . . . . . . . . . . . . . $7,500 . . . . . . . . 21(2)
Government program . . . . . . . . . . . . . . . . . 1 year . . . . . . . U.S. Government or its contractor . . . . . . $10,000 . . . . . . . 21(3)
Czech Republic 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)
20 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.30 . . . 18
20 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $20,000 p.a.30 . . . 18
18 Teaching4, 35 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational or research No limit . . . . . . . 21(5)
institution . . . . . . . . . . . . . . . . . . ......
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)
Government program . . . . . . . . . . . . ..... 1 year . . . . . . . U.S. Government . . . . . . . . . . . . . . . . . $10,000 . . . . . . . 21(3)
Denmark 16 Independent personal services22 ... . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
20 Public entertainment . . . . . . .... . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.25 . . . 17
17 Dependent personal services15 .... . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 15
20 Public entertainment . . . . . . .... . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $20,000 p.a.25 . . . 17
Remittances or allowances10 ............. 3 years11 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
7:22 - 22-APR-2009
Page 41
Page 42

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Egypt 15 Scholarship or fellowship grant . . . . . . . . . . . . . Generally, 5
years . . . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 23(1)
16 Independent personal services . . . . . . . . . . . . . 89 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 15
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $400 per day . . . 17
17 Dependent personal services14, 15 . . . . . . . . . . . . 89 days . . . . . . Egyptian resident . . . . . . . . . . . . . . . . . No limit . . . . . . . 16
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $400 per day . . . 17
18 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 22
Remittances or allowances . . . ............ Generally, 5
years . . . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 23(1)
Compensation during training . . . . . . . . . . . . . Generally, 5
years . . . . . . . . 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)
Estonia 15 Scholarship or fellowship grants4 . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $20,00030 . . . . . . 17
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)
Finland 16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
Remittances or allowances10 . ............ No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
France 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years40 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)
16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
7:22 - 22-APR-2009

18 Teaching4, 39 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years40 . . . . . U.S. educational or research institution . . No limit . . . . . . . 20
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)
Compensation while gaining experience2 . . . . . 12 consec. mos. French resident . . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 21(2)

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Germany 15 Scholarship or fellowship grant . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(3)
16 Independent personal services54 . . . . . . . . . . . . 7
18 Teaching4, 56 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational or research institution . . No limit . . . . . . . 20(1)
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)
Greece 16 Independent personal services . . . . . . . . . . . . . 183 days . . . . . Greek resident contractor . . . . . . . . . . . No limit . . . . . . . X
183 days . . . . . Other foreign or U.S. resident contractor $10,000 . . . . . . . X
17 Dependent personal services . . . . . . . . . . . . . . . 183 days . . . . . Greek resident . . . . . . . . . . . . . . . . . . No limit . . . . . . . X
183 days . . . . . Other foreign or U.S resident . . . . . . . . . $10,000 . . . . . . . X
18 Teaching . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . XII
Remittances or allowances . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . XIII
Hungary 16 Independent personal services22 ............ 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 13
17 Dependent personal services15 . ............ 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 14
18 Teaching4 . . . . . . . . . . . . . . . . ............ 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 17
Remittances or allowances10 . ............ No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 18(1)
Iceland (old treaty) 15 Scholarship and fellowship grant . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 22(1)
20 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $100 per day . . . 18
17 Dependent personal services15 . . . . . . . . . . . . . 182 days . . . . . Iceland resident . . . . . . . . . . . . . . . . . . No limit . . . . . . . 19
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)
Government program . . . . . . . . . . . ...... 1 year . . . . . . . U.S. Government or its contractor . . . . . . $10,000 . . . . . . . 22(3)
Iceland (new treaty) 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 ......... No limit . . . . . . . 19(1)
16 Independent personal services54 . . . . . . . . . . . . 7
7:22 - 22-APR-2009
19 Studying and training: ............ . ........... . . .
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)
Government program . . . . . . . . . . . ...... 1 year . . . . . . . U.S. Government or its contractor . . . . . . $9,000 . . . . . . . . 19(3)
Page 43
Page 44

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
India 16 Independent personal services7, 22 . . . . . . . . . . . 89 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 15
20 Public entertainment22 . . . . . . . . . . . . . . . . . . 89 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $1,500 p.a.26 . . . . 18
20 Public entertainment15 . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $1,500 p.a.26 . . . . 18
Remittances or allowances . . . . ........... No limit . . . . . . Any foreign resident27 . . . . . . . . . . . . . . No limit . . . . . . . 21(1)
Indonesia 15 Scholarship and fellowship grant . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 19(1)
20 Public entertainment43 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $2,000 p.a.25 . . . . 17
20 Public entertainment43 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $2,000 p.a.25 . . . . 17
18 Teaching4, 39 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 20
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)
Ireland 16 Independent personal services 22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
Remittances or allowances10 . ............ 1 year11 . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
Israel 15 Scholarship and fellowship grant . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 24(1)
16 Independent personal services . . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 16
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $400 per day52 . . 18
17 Dependent personal services14, 15 . . . . . . . . . . . . 182 days . . . . . Israeli resident . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 17
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $400 per day52 . . 18
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)
Government program . . . . . . . . . . . . ..... 1 year . . . . . . . U.S. Government or its contractor . . . . . . $10,000 . . . . . . . 24(3)
7:22 - 22-APR-2009
Italy 16 Independent personal services7, 22 . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14

20 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $12,000 p.a.25 . . . 17(1)
20 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any U.S. or foreign resident . . . . . . . . . . $12,000 p.a.25 . . . 17(1)
Remittances or allowances . . . . ........... No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Jamaica 16 Independent personal services22 . . . . . . . . . . . . 89 days . . . . . . Any foreign contractor . . . . . . . . . . . . . . No limit . . . . . . . 14
89 days . . . . . . Any U.S. contractor . . . . . . . . . . . . . . . $5,000 p.a. . . . . . 14
$5,000 p.a.6 . . . . 18
17 Dependent personal services15 . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $5,000 p.a. . . . . . 15
$5,000 p.a.6 . . . . 18
Directors’ fees . . . . . . . . . . . . . . . . . . ..... No limit . . . . . . U.S. resident . . . . . . . . . . . . . . . . . . . . $400 per day6 . . . 16
18 Teaching4, 39 . . . . . . . . . . . . . . . . . . . . . ..... 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 22
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)
Japan 16 Independent personal services54 . . . . . . . . . . . . 7
18 Teaching or research4 . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational institution . . . . . . . No limit . . . . . . . 20
Remittances or allowances . . . ............ 1 year11 . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 19
Kazakhstan 15 Scholarship or fellowship grant44 ............ 5 years31..... Any U.S. or foreign resident5 ......... No limit . . . . . . . 19
16 Independent personal services22 ............ 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
17 Dependent personal services7, 15 ............ 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 15
Remittances or allowances . . . ............ 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 19
Korea, Rep. of 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)
16 Independent personal services22 . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $3,000 p.a. . . . . . 18
17 Dependent personal services15 . . . . . . . . . . . . . 182 days . . . . . Korean resident . . . . . . . . . . . . . . . . . . $3,000 p.a. . . . . . 19
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)
7:22 - 22-APR-2009
Page 45
Page 46

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Latvia 15 Scholarship or fellowship grants4 . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)
Compensation during training . ............ 12 consec. mos. Latvian resident . . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)
Compensation while gaining experience2 . . . . . 12 consec. mos. Lativan resident . . . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)
Lithuania 15 Scholarship or fellowship grants4 . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)
Compensation during training . ............ 12 consec. mos. Lithuanian resident . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)
Compensation while gaining experience2 . . . . . 12 consec. mos. Lithuanian resident . . . . . . . . . . . . . . . . $8,000 . . . . . . . . 20(2)
Luxembourg 16 Independent personal services22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 15
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,000 25 . . . . . 18
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . $10,00025 . . . . . . 18
18 Teaching or research8 . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 21(2)
Remittances or allowances10 . ............ 2 years11 . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 21(1)
Mexico 16 Independent personal services 22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $3,000 p.a.30 . . . . 18
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $3,000 p.a.30 . . . . 18
7:22 - 22-APR-2009
Remittances or allowances . . . ............ No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21

Morocco 15 Scholarship or fellowship grant . . ........... 5 years . . . . . . Any U.S. or foreign resident5 ......... No limit . . . . . . . 18
16 Independent personal services12, 22 ........... 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $5,000 . . . . . . . . 14
17 Dependent personal services12, 15 . ........... 182 days . . . . . Moroccan resident16 . . . . . . . . . . . . . . . No limit . . . . . . . 15
Remittances or allowances . . . . ........... 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 18
Compensation during training . . ........... 5 years . . . . . . U.S. or any foreign resident . . . . . . . . . . $2,000 p.a. . . . . . 18

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Netherlands 15 Scholarship or fellowship grant33 . . . . . . . . . . . . 3 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 22(2)
18 Teaching4, 34 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 21(1)
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)
New Zealand 16 Independent personal services 22 ... . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
20 Public entertainment . . . . . . .... . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,00025 . . . . . . 17
17 Dependent personal services15 .... . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 15
20 Public entertainment15 . . . . . .... . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $10,00025 . . . . . . 17
Remittances or allowances10 ............. No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
Norway 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 16(1)
20 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $10,000 p.a. . . . . 13
17 Dependent personal services . . . . . . . . . . . . . . . 182 days . . . . . Norwegian resident16 . . . . . . . . . . . . . . No limit . . . . . . . 14
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)
Pakistan 15 Scholarship or fellowship grant . . . . . . . . . . . . . No limit . . . . . . Pakistani nonprofit organization . . . . . . . No limit . . . . . . . XIII(1)
16 Independent personal services14 . . . . . . . . . . . . 183 days . . . . . Pakistani resident contractor . . . . . . . . . No limit . . . . . . . XI
17 Dependent personal services14 . . . . . . . . . . . . . 183 days . . . . . Pakistani resident . . . . . . . . . . . . . . . . No limit . . . . . . . XI
18 Teaching . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . XII
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)
7:22 - 22-APR-2009
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)
Page 47
Page 48

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Philippines 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 22(1)
16 Independent personal services22 . . . . . . . . . . . . 89 days . . . . . . Any foreign contractor . . . . . . . . . . . . . . No limit . . . . . . . 15
89 days . . . . . . Any U.S. resident . . . . . . . . . . . . . . . . . $10,000 p.a. . . . . 15
$3,000 p.a. . . . . . 17
17 Dependent personal services15 . . . . . . . . . . . . . 89 days . . . . . . Any Philippines resident16 . . . . . . . . . . . No limit . . . . . . . 16
$3,000 p.a. . . . . . 17
18 Teaching4, 38 . . . . . . . . . . . . . . . . . . . . . ..... 2 years . . . . . . U.S. educational institution . . . . . . . . . . No limit . . . . . . . 21
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)
Poland 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 .. . . . . . . . No limit . . . . . . . 18(1)
16 Independent personal services . . . . . . . . . . . . . 182 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 15
Compensation while gaining experience2 ..... 1 year . . . . . . . Polish resident . . . . . . . . . . . . . . . . . . $5,000 . . . . . . . . 18(2)
Portugal 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 23(1)
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)
Compensation while gaining experience2 . . . . . 12 consec. mos. Portuguese resident . . . . . . . . . . . . . . . $8,000 . . . . . . . . 23(2)
7:22 - 22-APR-2009

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Romania 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)
20 Public entertainment . . . . . . . . . . . . . . . . . . . 90 days . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $3,000 . . . . . . . . 14
17 Dependent personal services15 . . . . . . . . . . . . . 182 days . . . . . Romanian resident . . . . . . . . . . . . . . . . No limit . . . . . . . 15
20 Public entertainment . . . . . . . . . . . . . . . . . . . 89 days . . . . . . Romanian resident . . . . . . . . . . . . . . . . $2,999.99 . . . . . 15
Compensation while gaining experience2 ..... 1 year . . . . . . . Romanian resident . . . . . . . . . . . . . . . . $5,000 . . . . . . . . 20(2)
Russia 15 Scholarship or fellowship grant44
.. .......... 5 years31..... Any U.S. or foreign resident5 ......... No limit . . . . . . . 18
16 Independent personal services22 . . .......... 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 13
17 Dependent personal services7, 15, 32 . .......... 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 14
Remittances . . . . . . . . . . . . . . .......... 5 years31 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 18
Slovak Republic 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)
20 Public entertainment . . . . . . . . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $20,000 p.a.30 . . . 18
18 Teaching4, 35 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational or
research institution . . . . ............ No limit . . . . . . . 21(5)
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)
Slovenia 15 Scholarship or fellowship grant4 . . . . . . . . . . . . . 5 years47 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20(1)
18 Teaching or research4 . . . . . . . . . . . . . . . . . . . 2 years48 . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 20(3)
7:22 - 22-APR-2009
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)
Page 49
Page 50

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
South Africa 16 Independent personal services 22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $7,50030 . . . . . . . 17
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $7,500 30 . . . . . . 17
Remittances or allowances10 . ............ 1 year11 . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
Spain 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . 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)
Sri Lanka 16 Independent personal services 22, 24 . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 15
20 Public entertainment22 . . . . . . . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $6,000 p.a.51 . . . . 18
20 Public entertainment15 . . . . . . . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . $6,000 p.a.51 . . . . 18
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)
Sweden 16 Independent personal services 22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $6,00042 . . . . . . . 18
Remittances or allowances 10 . ............ No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 21
Switzerland 16 Independent personal services 22 . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
Remittances or allowances 10 . . ............ No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
7:22 - 22-APR-2009

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Thailand 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 22(1)
16 Independent personal services22 . . . . . . . . . . . . 89 days . . . . . . Any U.S. resident . . . . . . . . . . . . . . . . . $10,000 . . . . . . . 15
89 days . . . . . . Any foreign contractor . . . . . . . . . . . . . . No limit45 . . . . . . 15
$3,000 p.a.9 . . . . 19
$3,000 p.a.9 . . . . 19
18 Teaching or research4, 38 . . . . . . . . . . . . . ..... 2 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 23
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)
Trinidad and Tobago 15 Scholarship or fellowship grant . . . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 .... . . . . . No limit . . . . . . . 19(1)
16 Independent personal services13 . . . . . . . . . . . . 183 days . . . . . Any foreign resident contractor . . . . . . . . No limit . . . . . . . 17
183 days . . . . . Any U.S. contractor . . . . . . . . . . . . . . . $3,0006 . . . . . . . 17
183 days . . . . . Any U.S. resident . . . . . . . . . . . . . . . . . $3,0006 . . . . . . . 17
18 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . U.S. educational institution or U.S.
Government . . . . . . . . . . . . . . . ..... No limit . . . . . . . 18
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)
Government program . . . . . . . . . . . . . .... 1 year . . . . . . . U.S. Government or its contractor . . . . . . $10,0006 . . . . . . 19(3)
Tunisia 15 Scholarship and fellowship grant10 . . . . . . . . . . . 5 years . . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20
16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . U.S. resident contractor . . . . . . . . . . . . $7,500 p.a. . . . . . 14
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $7,500 p.a.25 . . . . 17
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $7,500 p.a.25 . . . . 17
Remittances or allowances . . . . ........... 5 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
7:22 - 22-APR-2009
Compensation during training . . ........... 5 years . . . . . . Any U.S. or foreign resident . . . . . . . . . . $4,000 p.a. . . . . . 20
Turkey 16 Independent personal services22 . . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
20 Public entertainment46 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . $3,000 53 . . . . . . 17
20 Public entertainment46 . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $3,00053 . . . . . . . 17
18 Teaching or research . . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(2)
Remittances or allowances10 . ............ No limit . . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20(1)
Page 51
Page 52

Maximum Maximum
(1) (2) (3) (4) (5) (6) (7)
Ukraine 15 Scholarship or fellowship grant44 . . .......... 5 years31 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 20
16 Independent personal services22, 50 . .......... No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
17 Dependent personal services15, 23, 50 .......... 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 15
Remittances or allowances10 . . . .......... 5 years31 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
United Kingdom 16 Independent personal services7,54 . . . . . . . . . . . . 7
18 Teaching or research4 . . . . . . . . . . . . . . . . . . . 2 years . . . . . . Any U.S. educational institution . . . . . . . No limit . . . . . . . 20A
Remittances or allowances10 . ............ No limit57 . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 20
Venezuela 15 Scholarship or fellowship grants4 . . . . . . . . . . . . 5 years47 . . . . . Any U.S. or foreign resident5 . . . . . . . . . No limit . . . . . . . 21(1)
16 Independent personal services22, 24 . . . . . . . . . . . No limit . . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14
20 Public entertainment . . . . . . . . . . . . . . . . . . . No limit . . . . . . Any U.S. or foreign resident . . . . . . . . . . $6,00030 . . . . . . . 18
18 Teaching4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 years48 . . . . . Any U.S. or foreign resident . . . . . . . . . . No limit . . . . . . . 21(3)
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)
7:22 - 22-APR-2009
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 20
income 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
2 Applies only if training or experience is received maintained for more than 89 days. the benefit of Article 23. The benefits under Articles
from 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.
3 Employment with a team which participates in a services as a director of a U.S. corporation are 42 Exemption does not apply if gross receipts
league with regularly scheduled games in both subject to U.S. tax, unless the services are (including reimbursements) exceed this amount
countries is covered under the provisions for performed in the country of residence. 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 competent
4 Does not apply to compensation for research work services performed in the United States as a authority of the treaty country certifies that the visit
primarily for private benefit. director of a U.S. corporation are subject to U.S. is substantially supported by that treaty country.
5 Grant must be from a nonprofit organization. In tax. 44 Applies to grants, allowances, and other similar
many cases, the exemption also applies to 25 Exemption does not apply if gross receipts payments received for studying or doing research.
amounts from either the U.S. or foreign (including reimbursements) exceed this amount. 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 the
the 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 are
by the United States or the foreign government, or permanent establishment in the United States or substantially supported by a nonprofit organization
its 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-time
exemption applies. For Japan and Trinidad and this amount. student needs to complete the educational
Tobago, only reimbursed travel expenses are 29 The exemption applies only to income from requirements as a candidate for a postgraduate or
disregarded in figuring the maximum activities performed under special cultural professional degree from a recognized educational
compensation. 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 5
corporation. 30 Exemption does not apply if gross receipts (or years.
8 Does not apply to compensation for research work compensation for Portugal), including 49 Exemption does not apply if the recipient maintains
for other than the U.S. educational institution reimbursements, exceed this amount. Income is a permanent establishment in the U.S. with which
involved. 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 received
this amount. Income is fully exempt if visit to the country or its political subdivisions or local for performing services in the United States as an
United States is substantially supported by public authorities. entertainer or a sportsman. However, this income is
funds 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.
12 Does not apply to compensation paid to public present in the United States for a period not 51 Exemption does not apply if gross receipts,
entertainers (actors, artists, musicians, athletes, exceeding 12 consecutive months. Compensation including reimbursements, exceed this amount
etc.). for technical services directly connected with the during the year. Income is fully exempt if visit is
13 Does not apply to compensation paid to public application of a right or property giving rise to a wholly or mainly supported by public funds of one or
entertainers that is more than $100 a day. royalty is exempt if the services are provided as part both of the treaty countries or their political
14 Exemption applies only if the compensation is of a contract granting the use of the right or subdivisions or local authorities.
subject to tax in the country of residence. property. 52 If the compensation exceeds $400 per day, the
15 The exemption does not apply if the employee’s 33 Exemption does not apply if, during the immediately entertainer may be taxed on the full amount. If the
compensation is borne by a permanent preceding period, the individual claimed the individual receives a fixed amount for more than
establishment (or in some cases a fixed base) that benefits of Article 21. one performance, the amount is prorated over the
the employer has in the United States. 34 Exemption does not apply if, during the immediately number of days the individual performs the services
16 The exemption also applies if the employer is a preceding period, the individual claimed the (including rehearsals).
permanent establishment in the treaty country but benefits of Article 22. 53 Exemption does not apply if gross receipts exceed
is not a resident of the treaty country. 35 Exemption does not apply if the individual either (a) this amount.
17 This exemption does not apply in certain cases if claimed the benefit of Article 21(5) during a 54 Treated as business profits under Article 7 (VII) of
the employee is a substantial owner of that previous visit, or (b) during the immediately the treaty.
employer and the employer is engaged in certain preceding period, claimed the benefit of Article 55 Applies also to a participant in a program
defined activities. 21(1), (2), or (3). sponsored by the U.S. Government or an
18 The exemption is also extended to journalists and 36 Exemption applies only to compensation for international organization.
correspondents who are temporarily in the U.S. for personal services performed in connection with, or 56 Exemption does not apply if during the immediately
periods not longer than 2 years and who receive incidental to, the individual’s study, research, or preceding period, the individual claimed the benefit
compensation from abroad. training. of Article 20(2), (3), or (4).
19 Also exempt are amounts of up to $10,000 received 37 Exemption does not apply if, during the immediately 57 Exemption applies to a business apprentice
from U.S. sources to provide ordinary living preceding period, the individual claimed the (trainee) only for a period not exceeding 1 year (2
expenses. For students, the amount will be less benefits of Article 24(1). years for Belgium and Bulgaria) from the date of
than $10,000, determined on a case by case basis. 38 Exemption does not apply if, during the immediately arrival in the United States.
20 A student or trainee may choose to be treated as a preceding period, the individual claimed the
U.S. resident for tax purposes. If the choice is benefits of Article 22(1).
made, it may not be changed without the consent of 39 Exemption does not apply if the individual
the U.S. competent authority. previously claimed the benefit of this Article.
21 Amounts received in excess of a reasonable fixed
amount payable to all directors for attending
meetings in the United States are taxable.
Publication 901 (April 2009) Page 53

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17 Dependent personal services7, 15 . . . . . . . . . . . . 183 days . . . . . Any foreign resident . . . . . . . . . . . . . . . No limit . . . . . . . 15

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Italy 16 Independent personal services7, 22 . . . . . . . . . . . 183 days . . . . . Any contractor . . . . . . . . . . . . . . . . . . . No limit . . . . . . . 14

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

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