Explanation  
of Tables(p33)

The paragraphs below describe the tables that follow and provide additional information that may make the tables more useful to you. Because there is an effective date election available for the new treaty with Iceland, entries are shown for the new treaty and the former treaty. The effective date of these items is shown under What's New at the beginning of this publication.

This table lists the income tax rates on such income as interest, dividends, capital gains, rents, and royalties. The income code numbers shown in this table are the same as the income codes on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

If you are a nonresident alien who receives interest that is not effectively connected with the conduct of a U.S. trade or business, you do not include the interest in income if it is paid on deposits with banks, on accounts or deposits with certain financial institutions, or on certain amounts held by insurance companies. These amounts are exempt from U.S. tax even though they are considered to be income from a U.S. source. Also exempt from U.S. tax (although considered from U.S. sources) is certain portfolio interest on obligations issued after July 18, 1984. See Publication 519 for more information.

This table lists the different kinds of personal service income that may be fully or partly exempt from U.S. income tax. You must meet all of the treaty requirements before the item of income can be exempt from U.S. income tax. The income code numbers shown in this table are the same as the income codes on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

The term "independent personal services" generally means services you perform for your own account if you receive the income and bear the losses arising from those services. Examples of these services are those provided by physicians, lawyers, engineers, dentists, and accountants who perform personal services as sole proprietors or partners.

Dependent personal services usually are those you perform for someone else as an employee.

This table lists the countries that have tax treaties with the United States. Some treaties are published in the Cumulative Bulletins (C.B.), which contain official matters of the Internal Revenue Service. The column headed Citation shows the number of the C.B. and the page on which a particular treaty may be found.

Regulations implementing some treaties were issued as Treasury Decisions (T.D.). Other treaties are explained by Treasury explanation. The fifth column lists the T.D. numbers and the C.B. in which each T.D. or Treasury explanation is printed.

You can buy volumes of the C.B. from the Government Printing Office or you are welcome to read them in most Internal Revenue Service offices. Many public libraries and business organizations subscribe to a commercial tax service that publishes the treaties and regulations or explanations.

Income Code Number		1	2	3	6	7	9	10	11	12	13	14	21
					Dividends				Copyright Royalties
Name	Code	Interest Paid by U.S. Obligors General	Interest on Real Property Mortgages	Interest Paid to a Controlling Foreign Corporation	Paid by U.S. Corpora- tions—Generala	Qualifying for Direct Dividend Ratea,b	Capital Gainsv	Industrial Royalties	Motion Pictures and Television	Other	Real Property Income and Natural Resources Royaltiesv	Pensions and Annuities	Social Security 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	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	g 0	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 Independent States		n 0	30	30	30	30	0 0	0	0	0	30	30	30
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	30
Czech 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	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	g 10	g,l,z 0	g,bb 10	g 10	g 10	30	d,f,q 15	30
Ireland	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	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,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	0
Kazahkstan	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	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
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	30
Luxembourg	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	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	g 5	g,hh 0	g 0	g,dd 0	g 0	30	d,f,t 0	30
New Zealand	NZ	g 10	g 10	g 10	g 15	g 15	g,l 0	g 10	g 10	g 10	30	d 0	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

Income Code Number		1	2	3	6	7	9	10	11	12	13	14	21
					Dividends				Copyright Royalties
Name	Code	Interest Paid by U.S. Obligors General	Interest on Real Property Mortgages	Interest Paid to a Controlling Foreign Corporation	Paid by U.S. Corpora- tions—Generala	Qualifying for Direct Dividend Ratea,b	Capital Gainsv	Industrial Royalties	Motion Pictures and Television	Other	Real Property Income and Natural Resources Royaltiesv	Pensions and Annuities	Social Security Paymentu
Pakistan	PK	30	30	30	30	h 15	30	h 0	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,rr 15	g,rr 15	g,hh 0	g 0	g 10	g,s 10	30	d,mm 0	30
Sweden	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	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	g,x 15	g,l 0	bb 5	10	10	30	d 0	30
Ukraine	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	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

a	No U.S. tax is imposed on a dividend paid by a U.S. corporation that received at least 80% of its gross income from an active foreign business for the 3-year period before the dividend is declared.
b	The reduced rate applies to dividends paid by a subsidiary to a foreign parent corporation that has the required percentage of stock ownership. In some cases, the income of the subsidiary must meet certain requirements (e.g., a certain percentage of its total income must consist of income other than dividends and interest).
c	The exemption or reduction in rate applies only if the recipient is subject to tax on this income in the country of residence. Otherwise, a 30% rate applies.
d	Exemption does not apply to U.S. Government (federal, state, or local) pensions and annuities; a 30% rate applies to these pensions and annuities. For this purpose, railroad retirement tier 2, dual, and supplemental benefits are not considered U.S. Government pensions or annuities. U.S. Government pensions paid to an individual who is both a resident and national of Bangladesh, Belgium, Bulgaria, China, Denmark, Estonia, Finland, Germany, Hungary, Iceland, India, Ireland, Italy, Latvia, Lithuania, Luxembourg, Mexico, the Netherlands, Portugal, Russia, Slovenia, South Africa, Spain, Switzerland, Thailand, Turkey, the United Kingdom, or Venezuela are exempt from U.S. tax. U.S. Government pensions paid to an individual who is both a resident and citizen of Kazakstan, New Zealand, or Sweden are exempt from U.S. tax.
e	For Italy, the reduced rate is 10% if the foreign corporation owns 10% to 50% of the voting stock (for a 12-month period) of the company paying the dividends. For Japan, dividends received from a more than 50% owned corporate subsidiary are exempt if certain conditions are met.
f	Includes alimony.
g	The exemption or reduction in rate does not apply if the recipient has a permanent establishment in the United States and the property giving rise to the income is effectively connected with this permanent establishment. Under certain treaties, exemption or reduction in rate also does not apply if the property producing the income is effectively connected with a fixed base in the United States from which the recipient performs independent personal services. Even with the treaty, if the income is not effectively connected with a trade or business in the United States by the recipient, the recipient will be considered as not having a permanent establishment in the United States under Internal Revenue Code section 894(b).
h	The exemption or reduction in rate does not apply if the recipient is engaged in a trade or business in the United States through a permanent establishment that is in the United States. However, if the income is not effectively connected with a trade or business in the United States by the recipient, the recipient will be considered as not having a permanent establishment in the United States to apply the reduced treaty rate to that item of income.
i	Contingent interest that does not qualify as portfolio interest is treated as a dividend and is subject to the rate under column 6 or 7.
j	Exemption is not available when paid from a fund under an employees' pension or annuity plan, if contributions to it are deductible under U.S. tax laws in determining taxable income of the employer.
k	Applies to 100% of the social security and other public pensions received from the U.S. government.
l	Exemption does not apply to gains from the sale of real property. However, for U.S. real property that was owned continuously since June 18, 1980, by a Netherlands resident, the taxable gain may be limited to the appreciation after 1984. For details, see Article 14(2) of the treaty.
m	The rate is 15% (10% for Bulgaria; 30% for Germany and Switzerland) for contingent interest that does not qualify as portfolio interest. For Canada, the rate is 4% for 2009 if the payer and the beneficial owner are related.
n	The exemption applies only to interest on credits, loans, and other indebtedness connected with the financing of trade between the United States and the C.I.S. member. It does not include interest from the conduct of a general banking business.
o	The exemption applies only to gains from the sale or other disposition of property acquired by gift or inheritance.
p	The exemption does not apply if the recipient was a resident of the United States when the pension was earned or when the annuity was purchased.
q	Annuities paid in return for other than the recipient's services are exempt. For Bangladesh, exemption does not apply to annuity received for services rendered.
r	Generally, if the property was owned by the Canadian resident on September 26, 1980, not as part of the business property of a permanent establishment or fixed base in the U.S., the taxable gain is limited to the appreciation after 1984. Capital gains on personal property not belonging to a permanent establishment or fixed base of the taxpayer in the U.S. are exempt.
s	The rate for royalties with respect to tangible personal property is 7% (5% in the case of Sri Lanka).
t	The exemption does not apply if (1) the recipient was a U.S. resident during the 5-year period before the date of payment, (2) the amount was paid for employment performed in the United States, and (3) the amount is not a periodic payment, or is a lump-sum payment in lieu of a right to receive an annuity.
u	Applies to 85% of the social security payments received from the U.S. Government. The effective rate on the total social security payments received is 85% of the rate shown in the table. These rates also apply to the social security equivalent portion of tier 1 railroad retirement benefits (income code 22) received from the U.S. The remainder of tier 1, all of tier 2, dual, and supplemental railroad retirement benefits (income code 23) are taxed as shown in column 14, "Pensions and Annuities."
v	Gains on the disposition of U.S. real property interests are considered effectively connected with a U.S. trade or business and thus are subject to graduated rates of tax rather than the flat percentage shown in this column.
w	Tax imposed on 70% of gross royalties for rentals of industrial, commercial, or scientific equipment.
x	The rate in column 6 applies to dividends paid by a regulated investment company (RIC) or a real estate investment trust (REIT). However, that rate applies to dividends paid by a REIT only if the beneficial owner of the dividends is an individual holding less than a 10% interest (25% in the case of Portugal, Spain, and Tunisia) in the REIT.
y	Royalties not taxed at the 5% or 8% rate are taxed at a 10% rate, unless footnote (g) applies.
z	The exemption does not apply if the recipient of the gain is an individual who is present in the United States for more than 119 days during the year.
aa	The rate is 10% if the interest is paid on a loan granted by a bank or similar financial institution. For Thailand, the 10% rate also applies to interest from an arm's length sale on credit of equipment, merchandise, or services.
bb	This is the rate for royalties for the use of, or the right to use, industrial, commercial, and scientific equipment. The rate for royalties for information concerning industrial, commercial and scientific know-how is subject to the rate in column 12.
cc	The exemption does not apply to gain from the sale or other disposition of property described in Article 14(2)(c) (copyrights of literary, artistic, or scientific works).
dd	The exemption does not apply to cinematographic items, or works on film, tape, or other means of reproduction for use in radio or television broadcasting.
ee	U.S. social security benefits paid to individuals who are both residents and nationals of India are exempt from tax if they are for services performed for the United States, its subdivisions, or local authorities.
ff	Exemption or reduced rate does not apply to an excess inclusion for a residual interest in a real estate mortgage investment conduit (REMIC).
gg	The rate in column 6 applies to dividends paid by a regulated investment company (RIC). Dividends paid by a real estate investment trust (REIT) are subject to a 30% rate.
hh	The exemption does not apply to a sale of a U.S. company's stock representing ownership of 50% or more.
ii	An election can be made to treat this interest income as if it were industrial and commercial profits taxable under article 8 of the treaty.
jj	If the payments were for the use of, or the right to use, industrial, commercial, or scientific equipment, an election may be made to compute the tax on a net basis as if such income were attributable to a permanent establishment or fixed base in the U.S.
kk	The reduced rate does not apply if the distribution is subject to a penalty for early withdrawal. Annuities that were purchased while the annuitant was not a resident of the United States are not taxable in the United States.
ll	For Thailand, the rate is 5% for royalties on the use of any copyright of literary, artistic, or scientific work, including software. For Iceland, the rate is 5% for trademarks and any information for rentals of industrial, commercial, or scientific equipment.
mm	Does not apply to annuities. For Denmark, annuities are exempt.
nn	The rate is 4.95% if the interest is beneficially owned by a financial institution (including an insurance company).
oo	The rate is 15% for interest determined with reference to (a) receipts, sales, income, profits or other cash flow of the debtor or a related person, (b) any change in the value of any property of the debtor or a related person, or (c) any dividend, partnership distribution, or similar payment made by the debtor or related person.
pp	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 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.
qq	The rate is 4.9% for interest derived from (1) loans granted by banks and insurance companies and (2) bonds or securities that are regularly and substantially traded on a recognized securities market. The rate is 10% for interest not described in the preceding sentence and paid (i) by banks or (ii) by the buyer of machinery and equipment to the seller due to a sale on credit.
rr	The rate applies to dividends paid by a real estate investment trust (REIT) only if the beneficial owner of the dividends is (a) an individual holding less 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.
ss	Generally, if the person was receiving pension distributions before March 31, 2000, the distributions continue to be exempt from U.S. tax.
tt	Interest determined with reference to the profits of the issuer or one of its associated enterprises is taxed at 15%.
uu	Interest received by a financial institution is exempt.
vv	Dividends received by a trust, company, or other organization operated exclusively to administer or provide pension, retirement, or other employee benefits generally are exempt if certain conditions are met.
ww	Exemption does not apply to amount paid under, or as part of, a conduit arrangement.
xx	Dividends received from an 80%-owned corporate subsidiary are exempt if certain conditions are met.
yy	The rate is 5% for interest (a) beneficially owned by a bank or other financial institution (including an insurance company) or (b) paid due to a sale on credit of any industrial, commercial, or scientific equipment, or of any merchandise to an enterprise.
zz	Amounts paid to a pension fund that are not derived from the carrying on of a business, directly or 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).
ac	Interest is exempt if (a) paid to certain financial institutions, or (b) paid on indebtedness from the sale on credit of equipment or merchandise.
ad	Amounts paid to a pension fund or employee benefit organization that are not derived from the carrying on of a business, directly or indirectly, by the fund or organization are exempt.

		Category of Personal Services
Country (1)	Code1 (2)	Purpose (3)	Maximum Presence in U.S. (4)	Required Employer or Payer (5)	Maximum Amount of Compensation (6)	Treaty Article Citation (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
	17	Dependent personal services15	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	17
	19	Studying and training:
		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
	17	Dependent personal services15	183 days	Any foreign resident	No limit	16
	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
	20	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	16
	18	Teaching4	2 years	Any U.S. educational or research institution	No limit	19(2)
	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)
Bulgaria	16	Independent personal services54				7
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	14
	20	Public entertainment	No limit	Any U.S. or foreign resident	$15,000 p.a.25	16
	18	Teaching4	2 years	Any U.S. educational or research institution	No limit	19(2)
	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
	19	Studying and training:
		Remittances or allowances10	No limit57	Any foreign resident	No limit	XX
China, People's Rep. of	15	Scholarship or fellowship grant	No specific limit	Any U.S. or foreign resident5	No limit	20(b)
	16	Independent personal services22	183 days	Any contractor	No limit	13
	20	Public entertainment29	No limit	Any contractor	No limit	16
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	14
	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
	19	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)
Commonwealth of   Independent States	15	Scholarship or fellowship grant	5 years	Any U.S. or foreign resident	Limited19	VI(1)
	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 institution	No limit	VI(1)
	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)
Cyprus	15	Scholarship or fellowship grant	Generally, 5  years	Any U.S. or foreign resident5	No limit	21(1)
	16	Independent personal services22	182 days	Any contractor	No limit	17
	20	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	20
	20	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, 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)
		Compensation under U.S.      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)
	16	Independent personal services22	183 days	Any contractor	No limit	14
	20	Public entertainment	183 days	Any contractor	$20,000 p.a.30	18
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	15
	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 institution	No limit	21(5)
	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)
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
	19	Studying and training:4
		Remittances or allowances10	3 years11	Any foreign resident	No limit	20
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
	19	Studying and training:
		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)
		Compensation under U.S.      Government program	1 year	U.S. Government or its contractor	$10,000	23(3)
Estonia	15	Scholarship or fellowship grants4	5 years	Any U.S. or foreign resident5	No limit	20(1)
	16	Independent personal services22	183 days	Any contractor	No limit	14
	20	Public entertainment	No limit	Any contractor	$20,00030	17
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$20,00030	17
	19	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.      Government program	1 year	U.S. Government or its contractor	$10,000	20(3)
Finland	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	No limit	Any U.S. or foreign resident	$20,000 p.a.25	17
	19	Studying and training:
		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
	20	Public entertainment	No limit	Any contractor	$10,00030	17
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$10,00030	17
	18	Teaching4, 39	2 years40	U.S. educational or research institution	No limit	20
	19	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)
Germany	15	Scholarship or fellowship grant	No limit	Any U.S. or foreign resident5	No limit	20(3)
	16	Independent personal services54				7
	17	Dependent personal services15, 24	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.30	17
	18	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)
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
	19	Studying and training:
		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
	19	Studying and training:20
		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)
	16	Independent personal services22	182 days	Any contractor	No limit	18
	20	Public entertainment	90 days	Any contractor	$100 per day	18
	17	Dependent personal services15	182 days	Iceland resident	No limit	19
	18	Teaching4	2 years	U.S. educational institution	No limit	21
	19	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.      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
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	14
	20	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	16
	19	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)
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
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	16
	20	Public entertainment15	183 days	Any foreign resident	$1,500 p.a.26	18
	18	Teaching4	2 years	U.S. educational institution	No limit	22
	19	Studying and training:
		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)
	16	Independent personal services22	119 days	Any contractor	No limit	15
	20	Public entertainment43	No limit	Any contractor	$2,000 p.a.25	17
	17	Dependent personal services15	119 days	Any foreign resident	No limit	16
	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
	19	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)
Ireland	16	Independent personal services 22	No limit	Any contractor	No limit	14
	20	Public entertainment	No limit	Any contractor	$20,000 p.a.25	17
	17	Dependent personal services15, 23	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	17
	19	Studying and training:
		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
	18	Teaching4, 37	2 years	U.S. educational institution	No limit	23
	19	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.      Government program	1 year	U.S. Government or its contractor	$10,000	24(3)
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)
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	15
	20	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	20
	19	Studying and training:
		Remittances or allowances	No limit	Any foreign resident	No limit	21
Jamaica	16	Independent personal services22	89 days	Any foreign contractor	No limit	14
			89 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.	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$400 per day or  $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
	19	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)
Japan	16	Independent personal services54				7
	20	Public entertainment	No limit	Any contractor	$10,000 p.a.25	16
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	14
	20	Public entertainment	No limit	Any U.S. or foreign resident	$10,000 p.a.25	16
	18	Teaching or research4	2 years	Any U.S. educational institution	No limit	20
	19	Studying and training:
		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
	19	Studying and training:4
		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
	18	Teaching4	2 years	U.S. educational institution	No limit	20
	19	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.      Government program	1 year	U.S. Government or its contractor	$10,000	21(3)
Latvia	15	Scholarship or fellowship grants4	5 years	Any U.S. or foreign resident5	No limit	20(1)
	16	Independent personal services22	183 days	Any contractor	No limit	14
	20	Public entertainment	No limit	Any contractor	$20,00030	17
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$20,00030	17
	19	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.      Government program	1 year	U.S. Government or its contractor	$10,000	20(3)
Lithuania	15	Scholarship or fellowship grants4	5 years	Any U.S. or foreign resident5	No limit	20(1)
	16	Independent personal services22	183 days	Any contractor	No limit	14
	20	Public entertainment	No limit	Any contractor	$20,00030	17
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$20,00030	17
	19	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.      Government program	1 year	U.S. Government or its contractor	$10,000	20(3)
Luxembourg	16	Independent personal services22	No limit	Any contractor	No limit	15
	20	Public entertainment	No limit	Any contractor	$10,000 25	18
	17	Dependent personal services15, 24	183 days	Any foreign resident	No limit	16
	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)
	19	Studying and training:
		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
	17	Dependent personal services15, 23	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$3,000 p.a.30	18
	19	Studying and training:
		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
	19	Studying and training:
		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
Netherlands	15	Scholarship or fellowship grant33	3 years	Any U.S. or foreign resident5	No limit	22(2)
	16	Independent personal services22	No limit	Any contractor	No limit	15
	20	Public entertainment	No limit	Any contractor	$10,000 p.a.25	18
	17	Dependent personal services15, 23	183 days	Any foreign resident	No limit	16
	20	Public entertainment	183 days	Any foreign resident	$10,000 p.a.25	18
	18	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)
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
	19	Studying and training:
		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)
	16	Independent personal services22	182 days	Any contractor	No limit	13
	20	Public entertainment	90 days	Any contractor	$10,000 p.a.	13
	17	Dependent personal services	182 days	Norwegian resident16	No limit	14
	18	Teaching4	2 years	U.S. educational institution	No limit	15
	19	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.      Government program	1 year	U.S. Government or its contractor	$10,000	16(3)
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
	19	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.      Government program	No limit	U.S. Government, its contractor, or any   foreign resident employer	$10,000	XIII(3)
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
	20	Public entertainment	No limit	Any contractor	$100 per day or  $3,000 p.a.	17
	17	Dependent personal services15	89 days	Any Philippines resident16	No limit	16
	20	Public entertainment	No limit	Any U.S. or foreign resident	$100 per day or  $3,000 p.a.	17
	18	Teaching4, 38	2 years	U.S. educational institution	No limit	21
	19	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)
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
	17	Dependent personal services15	182 days	Any foreign resident	No limit	16
	18	Teaching4	2 years	U.S. educational institution	No limit	17
	19	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.      Government program	1 year	U.S. Government or its contractor	$10,000	18(3)
Portugal	15	Scholarship or fellowship grant	5 years	Any U.S. or foreign resident5	No limit	23(1)
	16	Independent personal services22	182 days	Any contractor	No limit	15
	20	Public entertainment	No limit	Any contractor	$10,000 p.a.30	19
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	16
	20	Public entertainment	No limit	Any U.S. or foreign resident	$10,000 p.a.30	19
	18	Teaching4, 41	2 years	U.S. educational institution	No limit	22
	19	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)
Romania	15	Scholarship or fellowship grant	5 years	Any U.S. or foreign resident5	No limit	20(1)
	16	Independent personal services49	182 days	Any contractor	No limit	14
	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
	18	Teaching4	2 years	U.S. educational institution	No limit	19
	19	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.      Government program	1 year	U.S. Government or its contractor	$10,000	20(3)
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
	19	Studying and training:4
		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)
	16	Independent personal services22	183 days	Any contractor	No limit	14
	20	Public entertainment	183 days	Any contractor	$20,000 p.a.30	18
	17	Dependent personal services15, 24	183 days	Any foreign resident	No limit	15
	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 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.      Government program	1 year	U.S. Government	$10,000	21(3)
Slovenia	15	Scholarship or fellowship grant4	5 years47	Any U.S. or foreign resident5	No limit	20(1)
	16	Independent personal services22	No limit	Any contractor	No limit	14
	20	Public entertainment	No limit	Any contractor	$15,000 p.a.51	17
	17	Dependent personal services15, 24	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$15,000 p.a.51	17
	18	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)
South Africa	16	Independent personal services 22	183 days	Any contractor	No limit	14
	20	Public entertainment	No limit	Any contractor	$7,50030	17
	17	Dependent personal services15, 24	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$7,500 30	17
	19	Studying and training:
		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)
	16	Independent personal services22	No limit	Any contractor	No limit	15
	20	Public entertainment	No limit	Any contractor	$10,000 p.a.30	19
	17	Dependent personal services15	183 days	Any foreign resident	No limit	16
	20	Public entertainment	No limit	Any U.S. or foreign resident	$10,000 p.a.30	19
	19	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)
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
	17	Dependent personal services15, 24	183 days	Any foreign resident	No limit	16
	20	Public entertainment15	183 days	Any foreign resident	$6,000 p.a.51	18
	19	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)
Sweden	16	Independent personal services 22	No limit	Any contractor	No limit	14
	20	Public entertainment	No limit	Any contractor	$6,00042	18
	17	Dependent personal services15, 23	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$6,00042	18
	19	Studying and training:
		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
	20	Public entertainment	No limit	Any contractor	$10,00025	17
	17	Dependent personal services7, 15	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$10,00025	17
	19	Studying and training:
		Remittances or allowances 10	No limit	Any foreign resident	No limit	20
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
	20	Public entertainment	No limit	Any contractor	$100 per day or  $3,000 p.a.9	19
	17	Dependent personal services15, 23	183 days	Any foreign resident	No limit	16
	20	Public entertainment	No limit	Any U.S. or foreign resident	$100 per day or  $3,000 p.a.9	19
	18	Teaching or research4, 38	2 years	Any U.S. or foreign resident	No limit	23
	19	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.      Government program	1 year	U.S. Government	$10,000	22(3)
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
	17	Dependent personal services13	183 days	Any foreign resident	No limit	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
	19	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)
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
	17	Dependent personal services15	183 days	Any foreign resident	No limit	15
	20	Public entertainment	No limit	Any U.S. or foreign resident	$7,500 p.a.25	17
	19	Studying and training:10
		Remittances or allowances	5 years	Any foreign resident	No limit	20
		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
	17	Dependent personal services15, 24	183 days	Any foreign resident	No limit	15
	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)
	19	Studying and training:
		Remittances or allowances10	No limit	Any foreign resident	No limit	20(1)
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
	19	Studying and training:
		Remittances or allowances10	5 years31	Any foreign resident	No limit	20
United Kingdom	16	Independent personal services7,54				7
	20	Public entertainment	No limit	Any contractor	$20,000 p.a.25	16
	17	Dependent personal services15, 24	183 days	Any foreign resident	No limit	14
	20	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	16
	18	Teaching or research4	2 years	Any U.S. educational institution	No limit	20A
	19	Studying and training:
		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 contractor	$6,00030	18
	17	Dependent personal services15, 24	183 days	Any foreign resident	No limit	15
	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)
	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 income is reported on Forms 1042-S. Personal services must be performed by a nonresident alien individual who is a resident of the specified treaty country.
2	Applies only if training or experience is received from a person other than alien's employer.
3	Employment with a team which participates in a league with regularly scheduled games in both countries is covered under the provisions for dependent personal services.
4	Does not apply to compensation for research work primarily for private benefit.
5	Grant must be from a nonprofit organization. In many cases, the exemption also applies to amounts from either the U.S. or foreign government. For Indonesia and the Netherlands, the exemption also applies if the amount is awarded under a technical assistance program entered into by the United States or the foreign government, or its political subdivisions or local authorities.
6	Reimbursed expenses are not taken into account in figuring any maximum compensation to which the exemption applies. For Japan and Trinidad and Tobago, only reimbursed travel expenses are disregarded in figuring the maximum compensation.
7	Does not apply to fees paid to a director of a U.S. corporation.
8	Does not apply to compensation for research work for other than the U.S. educational institution involved.
9	Exemption does not apply if gross receipts exceed this amount. Income is fully exempt if visit to the United States is substantially supported by public funds of the treaty country or its political subdivisions or local authorities.
10	Applies only to full-time student or trainee.
11	The time limit pertains only to an apprentice or business trainee.
12	Does not apply to compensation paid to public entertainers (actors, artists, musicians, athletes, etc.).
13	Does not apply to compensation paid to public entertainers that is more than $100 a day.
14	Exemption applies only if the compensation is subject to tax in the country of residence.
15	The exemption does not apply if the employee's compensation is borne by a permanent establishment (or in some cases a fixed base) that the employer has in the United States.
16	The exemption also applies if the employer is a permanent establishment in the treaty country but is not a resident of the treaty country.
17	This exemption does not apply in certain cases if the employee is a substantial owner of that employer and the employer is engaged in certain defined activities.
18	The exemption is also extended to journalists and correspondents who are temporarily in the U.S. for periods not longer than 2 years and who receive compensation from abroad.
19	Also exempt are amounts of up to $10,000 received from U.S. sources to provide ordinary living expenses. For students, the amount will be less than $10,000, determined on a case by case basis.
20	A student or trainee may choose to be treated as a U.S. resident for tax purposes. If the choice is made, it may not be changed without the consent of the U.S. competent authority.
21	Amounts received in excess of a reasonable fixed amount payable to all directors for attending meetings in the United States are taxable.
22	Exemption does not apply to the extent income is attributable to the recipient's fixed U.S. base. For residents of Iceland, Korea, and Norway, the fixed base must be maintained for more than 182 days; for residents of Morocco, the fixed base must be maintained for more than 89 days.
23	Fees paid to a resident of the treaty country for services as a director of a U.S. corporation are subject to U.S. tax, unless the services are performed in the country of residence.
24	Fees paid to a resident of the treaty country for services performed in the United States as a director of a U.S. corporation are subject to U.S. tax.
25	Exemption does not apply if gross receipts (including reimbursements) exceed this amount.
26	Exemption does not apply if net income exceeds this amount.
27	Exemption does not apply to payments borne by a permanent establishment in the United States or paid by a U.S. citizen or resident or the federal, state, or local government.
28	Exemption does not apply if compensation exceeds this amount.
29	The exemption applies only to income from activities performed under special cultural exchange programs agreed to by the U.S. and Chinese governments.
30	Exemption does not apply if gross receipts (or compensation for Portugal), including reimbursements, exceed this amount. Income is fully exempt if visit to the United States is substantially supported by public funds of the treaty country or its political subdivisions or local authorities.
31	The 5-year limit pertains only to training or research.
32	Compensation from employment directly connected with a place of business that is not a permanent establishment is exempt if the alien is present in the United States for a period not exceeding 12 consecutive months. Compensation for technical services directly connected with the application of a right or property giving rise to a royalty is exempt if the services are provided as part of a contract granting the use of the right or property.
33	Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 21.
34	Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22.
35	Exemption does not apply if the individual either (a) claimed the benefit of Article 21(5) during a previous visit, or (b) during the immediately preceding period, claimed the benefit of Article 21(1), (2), or (3).
36	Exemption applies only to compensation for personal services performed in connection with, or incidental to, the individual's study, research, or training.
37	Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 24(1).
38	Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22(1).
39	Exemption does not apply if the individual previously claimed the benefit of this Article.
40	The combined period of benefits under Articles 20 and 21(1) cannot exceed 5 years.
41	Exemption does not apply if the individual either (a) previously claimed the benefit of this Article, or (b) during the immediately preceding period, claimed the benefit of Article 23. The benefits under Articles 22 and 23 cannot be claimed at the same time.
42	Exemption does not apply if gross receipts (including reimbursements) exceed this amount during any 12-month period.
43	This provision does not apply if the competent authority of the treaty country certifies that the visit is substantially supported by that treaty country.
44	Applies to grants, allowances, and other similar payments received for studying or doing research.
45	A $10,000 limit applies if the expense is borne by a permanent establishment or a fixed base in the United States.
46	This provision does not apply if these activities are substantially supported by a nonprofit organization or by public funds of the treaty country or its political subdivisions or local authorities.
47	Applies to any additional period that a full-time student needs to complete the educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.
48	The combined benefit for teaching cannot exceed 5 years.
49	Exemption does not apply if the recipient maintains a permanent establishment in the U.S. with which the income is effectively connected.
50	The exemption does not apply to income received for performing services in the United States as an entertainer or a sportsman. However, this income is exempt for U.S. income tax if the visit is (a) substantially supported by public funds of Ukraine, its political subdivisions, or local authorities, or (b) made under a specific arrangement agreed to by the governments of the treaty countries.
51	Exemption does not apply if gross receipts, including reimbursements, exceed this amount during the year. Income is fully exempt if visit is wholly or mainly supported by public funds of one or both of the treaty countries or their political subdivisions or local authorities.
52	If the compensation exceeds $400 per day, the entertainer may be taxed on the full amount. If the individual receives a fixed amount for more than one performance, the amount is prorated over the number of days the individual performs the services (including rehearsals).
53	Exemption does not apply if gross receipts exceed this amount.
54	Treated as business profits under Article 7 (VII) of the treaty.
55	Applies also to a participant in a program sponsored by the U.S. Government or an international organization.
56	Exemption does not apply if during the immediately preceding period, the individual claimed the benefit of Article 20(2), (3), or (4).
57	Exemption applies to a business apprentice (trainee) only for a period not exceeding 1 year (2 years for Belgium and Bulgaria) from the date of arrival in the United States.