The United States has income tax treaties (or conventions) with a number of foreign countries under which residents (sometimes limited to citizens) of those countries are taxed at a reduced rate or are exempt from U.S. income taxes on certain income received from within the United States.

Income that is exempt under a treaty is not subject to withholding at source under the statutory rules discussed in this publication.

lists the withholding rates on income other than personal service income.

lists the different types of personal service income that are entitled to an exemption from, or reduction in, withholding.

shows where the full text of each treaty and protocol may be found in the Cumulative Bulletins if it has been published.

You can obtain the full text of these treaties at IRS.gov.

Income Code Number		1	6	7	14
		Interest	Dividends
Name	Code	Paid by U.S. Obligors— General	Paid by U.S. Corporations—Generala	Qualifying for Direct Dividend Ratea, b	Pensions and Annuities d
Australia	AS	10 g,k,nn	15 mm	5 mm,oo	0
Austria	AU	0 g,jj	15 w	5 w	0
Bangladesh	BG	10 g,bb,jj	15 mm	10 mm	0 f,q
Barbados	BB	5	15 w	5 w	0 f
Belgium	BE	0 g,jj	15 dd,mm	5 dd,mm,oo	0 f
Bulgaria	BU	5 g,dd,jj,nn	10 dd,mm	5 dd,mm	0 f
Canada	CA	0 g,jj	15 mm	5 mm	15
China, People's Rep. of	CH	10	10	10	0 t
Comm. of Independent States*		0 n	30	30	30
Cyprus	CY	10 nn	15	5	0 f
Czech Republic	EZ	0 g	15 w	5 w	0 f
Denmark	DA	0 g,kk	15 dd,mm	5 dd,mm,oo	30 c,t
Egypt	EG	15	15	5	0 f
Estonia	EN	10 g,kk	15 w	5 w	0 f
Finland	FI	0 g,kk	15 dd,mm	5 dd,mm,oo	0 f
France	FR	0 g,k	15 mm	5 mm,oo	30 t
Germany	GM	0 g,jj	15 dd,mm	5 dd,mm,oo	0 f
Greece	GR	0 r	30	30	0
Hungary	HU	0	15	5	0 t
Iceland	IC	0 g,kk	15 dd,mm	5 dd,mm	0
India	IN	15 z	25 w	15 w	0 f
Indonesia	ID	10	15	10	15 q
Ireland	EI	0 g,k	15 mm	5 mm	0 f
Israel	IS	171/2 z	25 w	121/2 w	0 f
Italy	IT	10 g,h	15 mm	5 mm	0 f
Jamaica	JM	121/2	15	10	0 f,p
Japan	JA	10 e,g,dd,ee	10 dd,ee,mm	5 dd,ee,mm,oo	0
Kazakhstan	KZ	10 g	15 ff	5 ff	0 f
Korea, South	KS	12	15	10	0 f
Latvia	LG	10 g,kk	15 w	5 w	0 f

* Those countries to which the U.S.-U.S.S.R. income tax treaty still applies: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.

Income Code Number		10			11	12
		Royalties
Name	Code	Industrial Equipment	Know-How/ Other Industrial Royalties	Patents	Film & TV	Copyrights
Australia	AS	30 u	5	5	5	5
Austria	AU	30 u	0	0	10	0
Bangladesh	BG	30 u	10	10	10	10
Barbados	BB	30 u	5	5	5	5
Belgium	BE	30 u	0	0	0	0
Bulgaria	BU	30 u	5	5	5	5
Canada	CA	30 u	0	0	10	0
China, People's Rep. of	CH	10 v	10	10	10	10
Comm. of Independent States		0	0	0	0	0
Cyprus	CY	30 u	0	0	0	0
Czech Republic	EZ	10	10	10	0	0
Denmark	DA	30 u	0	0	0	0
Egypt	EG	30 u	30 u	15	30 u	15
Estonia	EN	5	10	10	10	10
Finland	FI	30 u	0	0	0	0
France	FR	30 u	0	0	0	0
Germany	GM	30 u	0	0	30	0
Greece	GR	0	0	0	0	0
Hungary	HU	30 u	0	0	0	0
Iceland	IC	30 u	5	0	5	0
India	IN	10	15	15	15	15
Indonesia	ID	10	10	10	10	10
Ireland	EI	30 u	0	0	0	0
Israel	IS	30 u	15 u	15	10	10
Italy	IT	5	8	8	8	0
Jamaica	JM	30 u	10	10	10	10
Japan	JA	30 u	0 ee	0 ee	0 ee	0 ee
Kazakhstan	KZ	10	10	10	10	10
Korea, South	KS	30 u	15	15	10	10
Latvia	LG	5	10	10	10	10

Income Code Number		1	6	7	14
		Interest	Dividends
Name	Code	Paid by U.S. Obligors— General	Paid by U.S. Corporations—Generala	Qualifying for Direct Dividend Ratea,b	Pensions and Annuities
Lithuania	LH	10 g,kk	15 w	5 w	0 f
Luxembourg	LU	0 g,k	15 w	5 w	0
Malta	MT	10 g,jj	15 dd,mm	5 dd,mm	0 f
Mexico	MX	15 g,dd,ee,hh	10 dd,mm	5 dd,mm,oo	0
Morocco	MO	15	15	10	0 f
Netherlands	NL	0 g	15 pp	5 gg,oo,pp	0 f,pp
New Zealand	NZ	10 g,jj,nn	15 mm	5 mm,oo	0
Norway	NO	10 z	15	15	0 f
Pakistan	PK	30	30	15	0 j
Philippines	RP	15	25	20	30 q
Poland	PL	0	15	5	30
Portugal	PO	10 g,k	15 w	5 w	0 f
Romania	RO	10	10	10	0 f
Russia	RS	0 g	10 ff	5 ff	0 t
Slovak Republic	LO	0 g	15 w	5 w	0 f
Slovenia	SI	5 g	15 mm	5 mm	0 f
South Africa	SF	0 g,jj	15 w	5 w	15 l
Spain	SP	10	15 w	10 w	0 f
Sri Lanka	CE	10 g,jj	15 gg	15 gg	0 t
Sweden	SW	0 g	15 dd,mm	5 dd,mm,oo	0
Switzerland	SZ	0 g,jj	15 w	5 w	0
Thailand	TH	15 g,z	15 w	10 w	0 f
Trinidad & Tobago	TD	30	30	30	0 f
Tunisia	TS	15	20 w	14 w	0 f
Turkey	TU	15 g, m,z	20 w	15 w	0
Ukraine	UP	0 g	15 ff	5 ff	0
United Kingdom	UK	0 g,ee,kk	15 ee,mm	5 ee,mm,oo	0 f
Venezuela	VE	10 g,kk,ll	15 mm	5 mm	0 t
Other Countries		30	30	30	30

Income Code Number		10			11	12
		Royalties
Name	Code	Industrial Equipment	Know-how/ Other Industrial Royalties	Patents	Film & TV	Copyrights
Lithuania	LH	5	10	10	10	10
Luxembourg	LU	30 u	0	0	0	0
Malta	MT	30 u	10	10	10	10
Mexico	MX	10	10	10	10	10
Morocco	MO	30 u	10	10	10	10
Netherlands	NL	30 u	0	0	30	0
New Zealand	NZ	30 u	5	5	5	5
Norway	NO	30 u	0	0	30 u	0
Pakistan	PK	30 u	0	0	30 u	0
Philippines	RP	30 u	15	15	15	15
Poland	PL	30 u	10	10	10	10
Portugal	PO	10	10	10	10	10
Romania	RO	30 u	15	15	10	10
Russia	RS	30 u	0	0	0	0
Slovak Republic	LO	10	10	10	0	0
Slovenia	SI	30 u	5	5	5	5
South Africa	SF	30 u	0	0	0	0
Spain	SP	8	10	10	8	5 aa
Sri Lanka	CE	30 u,y	10	10	10	10
Sweden	SW	30 u	0	0	0	0
Switzerland	SZ	30 u	0	0	30	0
Thailand	TH	8	15	15	5	5
Trinidad & Tobago	TD	30 u	15	15	30 u	0 cc
Tunisia	TS	10	15	15	15	15
Turkey	TU	5	10	10	10	10
Ukraine	UP	30 u	10	10	10	10
United Kingdom	UK	30 u	0 ee	0 ee	0 ee	0 ee
Venezuela	VE	5	10	10	10	10
Other Countries		30	30	30	30	30

a	No U.S. tax is imposed on a percentage of any dividend paid by a U.S. corporation in existence on January 1, 2011, that received at least 80% of its gross income from an active foreign business for the 3-year period before the dividend is declared. (See sections 871(i)(2)(B) and 881(d) of the Internal Revenue Code.)
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	In most cases, if the person was receiving pension distributions before March 31, 2000, the distributions continue to be exempt from U.S. tax.
d	In most cases, this rate applies only to pensions not paid by a government. See specific treaty rules for government pensions.
e	Interest is exempt if (a) paid to certain financial institutions or (b) paid on indebtedness from the sale on credit of equipment or merchandise.
f	Includes alimony.
g	Exemption or reduced rate does not apply to an excess inclusion for a residual interest in a real estate mortgage investment conduit (REMIC).
h	Interest paid or accrued on the sale of goods, merchandise, or services between enterprises is exempt. Interest paid or accrued on the sale on credit of industrial, commercial, or scientific property is exempt.
i	The rate is 5% for trademarks and any information for rentals of industrial, commercial, or scientific equipment.
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	The rate is 15% for interest determined with reference to the profits of the issuer or one of its associated enterprises.
l	Annuities purchased while the annuitant was not a resident of the United States are not taxable. The reduced rate applies if the distribution is not subject to a penalty for early withdrawal.
m	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.
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 applicable past employment was performed in the United states while such person was a resident of the United States, or if the annuity was purchased in the United States while such person was a resident of the United States.
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	Exemption does not apply to such interest paid by a U.S. corporation to a Greek corporation controlling, directly or indirectly, more than 50 percent of the entire voting power in the paying corporation.
s	The rate for royalties with respect to tangible personal property is 7%.
t	Does not apply to annuities. For Denmark, annuities are exempt.
u	Depending on the facts, the rate may be determined by either the Business Profits article or the Other Income article.
v	Tax imposed on 70% of gross royalties for rentals of industrial, commercial, or scientific equipment.
w	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, Thailand, and Tunisia) in the REIT.
x	Royalties not taxed at the 5% or 8% rate are taxed at a 10% rate, unless the royalty is attributable to a permanent establishment of the taxpayer in the United States.
y	The rate is 5% for the rental of tangible personal property.
z	The rate is 10% if the interest is paid on a loan granted by a bank or similar financial institution. For Norway, the interest described in the preceding sentences is exempt. For Thailand, the 10% rate also applies to interest from an arm's length sale on credit of equipment, merchandise, or services.
aa	The rate is 8% for copyrights of scientific work.
bb	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.
cc	The rate is 15% for copyrights of scientific work.
dd	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 dividends paid by a REIT only if the conditions in footnote mm 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.
ee	Exemption or reduced rate does not apply to amount paid under, or as part of, a conduit arrangement.
ff	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.
gg	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.
hh	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.
ii	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.
jj	The rate is 15% (10% for Bulgaria; 30% for Austria, Germany and Switzerland) for contingent interest that does not qualify as portfolio interest. In most cases, this is interest based on receipts, sales, income, or changes in the value of property.
kk	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.
ll	The rate is 4.95% if the interest is beneficially owned by a financial institution (including an insurance company).
mm	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, in some cases) 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.
nn	Interest received by a financial institution is exempt. In some cases, the exemption does not apply if the interest is paid as part of an arrangement involving back-to-back loans or other arrangement that is economically equivalent and intended to have a similar effect to back-to-back loans.
oo	Dividends received from an 80%-owned corporate subsidiary are exempt if certain conditions are met. For Japan, dividends received from a more than 50% owned corporate subsidiary are exempt if certain conditions are met.
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 25% 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, or (d) a Dutch belegginginstelling.

		Category of Personal Services
Country (1)	Code1 (2)	Purpose 22 (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 services7	183 days	Any contractor	No limit	14
	17	Dependent personal services17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$10,000 p.a. 25	17
	19	Studying and training:
		Remittances or allowances11	No limit	Any foreign resident	No limit	20
Austria	16	Independent personal services7	No limit	Any contractor	No limit	14
	17	Dependent personal services17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	17
	19	Studying and training:
		Remittances or allowances11	3 years45	Any foreign resident	No limit	20
Bangladesh	15	Scholarship or fellowship grant4	2 years45	Any U.S. or foreign resident5	No limit	21(2)
	16	Independent personal services7	183 days	Any contractor	No limit	15
	17	Dependent personal services17	183 days	Any foreign resident	No limit	16
	42	Public entertainment	No limit	Any contractor	$10,000 p.a. 30	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 years45	Any foreign resident	No limit	21(2)
		Compensation during study or training	2 years45	Any U.S. or foreign resident	$8,000 p.a.	21(2)
Barbados	16	Independent personal services7, 8	89 days	Any foreign contractor	No limit	14
			89 days	Any U.S. contractor	$5,000 p.a.	14
	17	Dependent personal services8, 17	183 days	Any foreign resident	$5,000 p.a.	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$250 per day or  $4,000 p.a.6, 50	17
	19	Studying and training:23
		Remittances or allowances11	No limit	Any foreign resident	No limit	20
Belgium	16	Independent personal services53				7
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	14
	42	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:11
		Remittances or allowances	2 years45	Any foreign resident	No limit	19(1)(a)
		Compensation during study or training	2 years45	Any U.S. or foreign resident	$9,000 p.a.	19(1)(b)
Bulgaria	16	Independent personal services53				7
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	14
	42	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:11
		Remittances or allowances	2 years45	Any foreign resident	No limit	19(1)(a)
		Compensation during study or training	2 years45	Any U.S. or foreign resident	$9,000 p.a.	19(1)(b)
Canada	16	Independent personal services53				VII
	17	Dependent personal services	No limit	Any U.S. or foreign resident	$10,000	XV
			183 days	Any foreign resident17	No limit13	XV
	42	Public entertainment54	No limit	Any U.S. or foreign resident	$15,000 p.a.25	XVI
	19	Studying and training:
		Remittances or allowances11	No limit52	Any foreign resident	No limit	XX
China,  People's Rep. of	15	Scholarship or fellowship grant15	No specific limit	Any U.S. or foreign resident5	No limit	20(b)
	16	Independent personal services7	183 days	Any contractor	No limit	13
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	14
	42	Public entertainment29				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, 20	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	Limited	VI(1)
		Compensation while gaining experience	1 year	C.I.S. resident	No limit21	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 15	Generally, 5  years	Any U.S. or foreign resident5	No limit	21(1)
	16	Independent personal services7	182 days	Any contractor	No limit	17
	17	Dependent personal services17	182 days	Any foreign resident	No limit	18
	42	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 4, 15	5 years	Any U.S. or foreign resident5	No limit	21(1)
	16	Independent personal services7	183 days	Any contractor	No limit	14
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or 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 services7	No limit	Any contractor	No limit	14
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	17
	19	Studying and training:4
		Remittances or allowances11	3 years45	Any foreign resident	No limit	20
Egypt	15	Scholarship or fellowship grant15	Generally, 5  years	Any U.S. or foreign resident5	No limit	23(1)
	16	Independent personal services	89 days	Any contractor	No limit	15
	17	Dependent personal services16, 17	89 days	Egyptian resident	No limit	16
	42	Public entertainment	No limit	Any U.S. or foreign resident	$400 per day46	17
	18	Teaching4, 13	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 services7	183 days	Any contractor	No limit	14
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a. 30	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 services7	No limit	Any contractor	No limit	14
	17	Dependent personal services17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	17
	19	Studying and training:
		Remittances or allowances11	No limit	Any foreign resident	No limit	20
France	15	Scholarship or fellowship grant15	5 years43	Any U.S. or foreign resident5	No limit	21(1)
	16	Independent personal services7	No limit	Any contractor	No limit	14
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$10,000 p.a. 30	17
	18	Teaching4, 44	2 years43	U.S. educational or research institution	No limit	20
	19	Studying and training:4
		Remittances or allowances	5 years43	Any foreign resident	No limit	21(1)
		Compensation during study or training	12 consec. mos.	French resident	$8,000	21(2)
			5 years43	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 services53				7
	17	Dependent personal services12,17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.30	17
	18	Teaching4, 55	2 years	U.S. educational or research institution	No limit	20(1)
	19	Studying and training:11
		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 p.a.	X
	17	Dependent personal services	183 days	Greek resident	No limit	X
			183 days	Other foreign or U.S resident	$10,000 p.a.	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 services7	183 days	Any contractor	No limit	13
	17	Dependent personal services17	183 days	Any foreign resident	No limit	14
	18	Teaching4	2 years	U.S. educational institution	No limit	17
	19	Studying and training:23
		Remittances or allowances11	No limit	Any foreign resident	No limit	18(1)
Iceland	15	Scholarship or fellowship grant	5 years	Any U.S. or foreign resident5	No limit	19(1)
	16	Independent personal services53				7
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	14
	42	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, 8	89 days	Any contractor	No limit	15
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	16
	42	Public entertainment	No limit	Any U.S. or foreign resident	$1,500 p.a.26, 50	18
	18	Teaching4	2 years	U.S. educational institution	No limit	22
	19	Studying and training:
		Remittances or allowances	Reasonable  period	Any foreign resident27	No limit	21(1)
Indonesia	15	Scholarship and fellowship grant15	5 years	Any U.S. or foreign resident5	No limit	19(1)
	16	Independent personal services7	119 days	Any contractor	No limit	15
	17	Dependent personal services17	119 days	Any foreign resident	No limit	16
	42	Public entertainment	No limit	Any U.S. or foreign resident	$2,000 p.a.25, 50	17
	18	Teaching4, 44	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 U.S. or foreign 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 services7	No limit	Any contractor	No limit	14
	17	Dependent personal services17, 47	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	17
	19	Studying and training:
		Remittances or allowances11	1 year45	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
	17	Dependent personal services16, 17	182 days	Israeli resident	No limit	17
	42	Public entertainment	No limit	Any U.S. or foreign resident	$400 per day37	18
	18	Teaching4, 39	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 services 7	No limit	Any contractor	No limit	14(1)
	17	Dependent personal services 8, 17	183 days	Any foreign resident	No limit	15(2)
	42	Public entertainment	90 days	Any U.S. or foreign resident	$20,000 p.a.25	17
	18	Teaching or research 4	2 years	Any U.S. or foreign resident	No limit	20
	19	Studying and training:
		Remittances or allowances	No limit	Any foreign resident	No limit	21
Jamaica	16	Independent personal services7	89 days	Any foreign contractor	No limit	14
			89 days	Any U.S. contractor	$5,000 p.a.	14
	17	Dependent personal services17	183 days	Any foreign resident	$5,000 p.a.	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$400 per day or  $5,000 p.a.6	18
	18	Teaching4, 44	2 years	U.S. educational institution	No limit	22
	19	Studying and training:23
		Remittances or allowances11	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 services8, 53				7
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	14
	42	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 year45	Any foreign resident	No limit	19
Kazakhstan	15	Scholarship or fellowship grant4, 15, 41	5 years31	Any U.S. or foreign resident5	No limit	19
	16	Independent personal services7	183 days	Any contractor	No limit	14
	17	Dependent personal services17, 47	183 days	Any foreign resident	No limit	15
	19	Studying and training:4
		Remittances or allowances	5 years31	Any foreign resident	No limit	19
Korea, South	15	Scholarship or fellowship grant15	5 years	Any U.S. or foreign resident5	No limit	21(1)
	16	Independent personal services7	182 days	Any contractor	$3,000 p.a.	18
	17	Dependent personal services17	182 days	Korean resident18	$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 services7	183 days	Any contractor	No limit	14
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a. 30	17
	19	Studying and training:4
		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 services7	183 days	Any contractor	No limit	14
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a. 30	17
	19	Studying and training:4
		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 services7	No limit	Any contractor	No limit	15
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	16
	42	Public entertainment	No limit	Any U.S. or foreign resident	$10,000 p.a.25	18
	18	Teaching or research9	2 years	Any U.S. or foreign resident	No limit	21(2)
	19	Studying and training:
		Remittances or allowances11	2 years45	Any U.S. or foreign resident	No limit	21(1)
Malta	16	Independent personal services53				7
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	14
	42	Public entertainment	No limit	Any U.S. or foreign resident	$20,000 p.a.25	16
	19	Studying and training:
		Remittances or allowances	1 year45	Any foreign resident	No limit	20(1)
		Compensation during study or training	No limit	Any U.S. or foreign resident	$9,000 p.a.	20(2)
		Compensation while gaining experience	No limit	Any U.S. or foreign resident	$9,000 p.a.	20
Mexico	16	Independent personal services7	182 days	Any contractor	No limit	14
	17	Dependent personal services17, 47	183 days	Any foreign resident	No limit	15
	42	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 grant15	5 years	Any U.S. or foreign resident5	No limit	18
	16	Independent personal services7	182 days	Any contractor13	$5,000	14
	17	Dependent personal services17	182 days	Moroccan resident13, 18	No limit	15
	19	Studying and training:5
		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 grant15, 33	3 years	Any U.S. or foreign resident5	No limit	22(2)
	16	Independent personal services7	No limit	Any contractor	No limit	15
	17	Dependent personal services17, 47	183 days	Any foreign resident	No limit	16
	42	Public entertainment	No limit	Any U.S. or 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	Reasonable  period	Any foreign resident	No limit	22(1)
		Compensation while gaining experience	Reasonable  period	Any U.S. or foreign resident	$2,000 p.a.	22(1)
		Compensation while recipient of scholarship     or fellowship grant	Reasonable  period	Any U.S. or foreign resident	$2,000 p.a.36	22(2)
New Zealand	16	Independent personal services53				7
	17	Dependent personal services17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$10,00025	17
	19	Studying and training:
		Remittances or allowances11	No limit	Any foreign resident	No limit	20
Norway	15	Scholarship or fellowship grant15	5 years	Any U.S. or foreign resident5	No limit	16(1)
	16	Independent personal services7	182 days	Any contractor	No limit	13
	42	Public entertainment	90 days	Any contractor	$10,000 p.a.28	13
	17	Dependent personal services17, 56	182 days	Norwegian resident18	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 grant15	No limit	Pakistani nonprofit organization	No limit	XIII(1)
	16	Independent personal services16	183 days	Pakistani resident contractor	No limit	XI
	17	Dependent personal services16	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 grant15	5 years	Any U.S. or foreign resident5	No limit	22(1)
	16	Independent personal services7	89 days	Any foreign contractor	No limit	15
			89 days	Any U.S. resident	$10,000 p.a.	15
	17	Dependent personal services17	89 days	Any Philippines resident18	No limit	16
	42	Public entertainment	No limit	Any U.S. or foreign resident	$100 per day or  $3,000 p.a.28, 50	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 grant15	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 services17	182 days	Any foreign resident	No limit	16
	18	Teaching4, 41	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 grant15	5 years	Any U.S. or foreign resident5	No limit	23(1)
	16	Independent personal services7	182 days	Any contractor	No limit	15
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	16
	42	Public entertainment	No limit	Any U.S. or foreign resident	$10,000 p.a.30	19
	18	Teaching4, 42	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 grant15	5 years	Any U.S. or foreign resident5	No limit	20(1)
	16	Independent personal services	182 days	Any contractor	No limit	14
	42	Public entertainment	90 days	Any contractor	$3,000 p.a.28	14
	17	Dependent personal services17	182 days	Romanian resident18	No limit	15
	42	Public entertainment	89 days	Any U.S. or foreign resident	$2,999.99 p.a.28	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 grant4, 15, 41	5 years31	Any U.S. or foreign resident5	No limit	18
	16	Independent personal services7	183 days	Any contractor	No limit	13
	17	Dependent personal services8, 17, 32	183 days	Any foreign resident	No limit	14
	19	Studying and training:4
		Remittances or allowances	5 years31	Any foreign resident	No limit	18
Slovak Republic	15	Scholarship or fellowship grant4, 15	5 years	Any U.S. or foreign resident5	No limit	21(1)
	16	Independent personal services7	183 days	Any contractor	No limit	14
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or 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 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 years10	Any U.S. or foreign resident5	No limit	20(1)
	16	Independent personal services7	No limit	Any contractor	No limit	14
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$15,000 p.a.30	17
	18	Teaching or research4	2 years40	Any U.S. or foreign resident	No limit	20(3)
	19	Studying and training:4
		Remittances or allowances	5 years10	Any foreign resident	No limit	20(1)
		Compensation during training	12 mos.	Slovenian resident	$8,000	20(2)
			5 years10	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 services7	183 days	Any contractor	No limit	14
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$7,500 p.a.30	17
	19	Studying and training:
		Remittances or allowances11	1 year45	Any foreign resident	No limit	20
Spain	15	Scholarship or fellowship grant4, 15	5 years	Any U.S. or foreign resident5	No limit	22(1)
	16	Independent personal services7	No limit	Any contractor	No limit	15
	17	Dependent personal services17	183 days	Any foreign resident	No limit	16
	42	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 services7, 12	183 days	Any contractor	No limit	15
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	16
	42	Public entertainment	No limit	Any U.S. or foreign resident	$6,000 p.a.30	18
	19	Studying and training:
		Remittances or allowances11	No limit	Any foreign resident	No limit	21(1)
		Compensation while gaining experience2	1 year	Sri Lankan resident19	$6,000	21(2)
Sweden	16	Independent personal services7	No limit	Any contractor	No limit	14
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$6,00025	18
	19	Studying and training:
		Remittances or allowances 11	No limit	Any foreign resident	No limit	21
Switzerland	16	Independent personal services7	No limit	Any contractor	No limit	14
	17	Dependent personal services8, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$10,000 p.a.25	17
	19	Studying and training:
		Remittances or allowances 11	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 services7	89 days	Any U.S. resident or permanent  establishment	$10,000 p.a.	15
			89 days	Any foreign contractor	No limit49	15
	17	Dependent personal services17, 47	183 days	Any foreign resident	No limit	16
	42	Public entertainment	No limit	Any U.S. or foreign resident	$100 per day or  $3,000 p.a.48	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 experience	12 consec. mos.	Thai resident2	$7,500 p.a.	22(2)
		Compensation under U.S.      Government program	1 year	U.S. Government	$10,000	22(3)
Trinidad and Tobago	15	Scholarship or fellowship grant15	5 years	Any U.S. or foreign resident5	No limit	19(1)
	16	Independent personal services14	183 days	Any foreign resident contractor	No limit	17
			183 days	Any U.S. contractor	$3,0006	17
	17	Dependent personal services14	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 study or research	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 experience	1 year	Trinidad–Tobago resident2	$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 grant11, 15	5 years	Any U.S. or foreign resident5	No limit	20
	16	Independent personal services7	183 days	U.S. resident contractor	$7,500 p.a.	14
	17	Dependent personal services17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$7,500 p.a.25	17
	19	Studying and training:11
		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 services7	183 days	Any contractor	No limit	14
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$3,000 p.a. 48	17
	18	Teaching or research	2 years	Any foreign resident	No limit	20(2)
	19	Studying and training:
		Remittances or allowances11	No limit	Any foreign resident	No limit	20(1)
Ukraine	15	Scholarship or fellowship grant41	5 years31	Any U.S. or foreign resident5	No limit	20
	16	Independent personal services3, 7	No limit	Any contractor	No limit	14
	17	Dependent personal services3, 17	183 days	Any foreign resident	No limit	15
	19	Studying and training:
		Remittances or allowances4	5 years31	Any foreign resident	No limit	20
United Kingdom	16	Independent personal services53				7
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	14
	42	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 allowances11	1 year45	Any foreign resident	No limit	20
Venezuela	15	Scholarship or fellowship grants4	5 years10	Any U.S. or foreign resident5	No limit	21(1)
	16	Independent personal services7, 12	No limit	Any contractor	No limit	14
	17	Dependent personal services12, 17	183 days	Any foreign resident	No limit	15
	42	Public entertainment	No limit	Any U.S. or foreign resident	$6,000 p.a. 30	18
	18	Teaching4	2 years40	Any U.S. or foreign resident	No limit	21(3)
	19	Studying and training:4
		Remittances or allowances	5 years10	Any foreign resident	No limit	21(1)
		Compensation during training	12 mos.	Venezuelan resident	$8,000	21(2)
			5 years10	Other foreign or U.S. resident	$5,000 p.a.	21(1)
		Compensation while gaining experience	12 mos.	Venezuelan resident2	$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	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.
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	Exemption does not apply to the extent income is attributable to the recipient's fixed U.S. base. For residents of Korea and Norway, the fixed base must be maintained for more than 182 days (for Norway, 30 days in the case of the exploration or exploitation of the seabed and sub-soil and their natural resources); for residents of Morocco, the fixed base must be maintained for more than 89 days.
8	Does not apply to fees paid to a director of a U.S. corporation.
9	Does not apply to compensation for research work for other than the U.S. educational institution (or, for Italy, a medical facility that is primarily publicly funded) involved.
10	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.
11	Applies only to full-time student or trainee.
12	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.
13	Exemption does not apply if, during the immediately preceding period, such individual claimed the benefits of Article 23(1).
14	Does not apply to compensation paid to public entertainers that is more than $100 a day.
15	Does not apply to payments from the National Institutes of Health under its Visiting Associate Program and Visiting Scientist Program.
16	Exemption applies only if the compensation is subject to tax in the country of residence.
17	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.
18	The exemption also applies if the employer is a permanent establishment in the treaty country but is not a resident of the treaty country.
19	Applies also to a participant in a program sponsored by the U.S. Government or an international organization.
20	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.
21	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.
22	Withholding may be required if the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Athletes and entertainers may be able to enter into a central withholding agreement with the IRS for reduced withholding provided certain requirements are met.
23	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.
24	Does not apply to amounts received in excess of reasonable fees payable to all directors of the company for attending meetings in the United States.
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 (or gross income for the Phillippines and Romania) 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 and Venezuela), 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	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).
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, during the immediately preceding period, the individual claimed the benefits of Article 24(1).
40	The combined benefit for teaching cannot exceed 5 years.
41	Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 18(1).
42	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.
43	The combined period of benefits under Articles 20 and 21(1) cannot exceed 5 years.
44	Exemption does not apply if the individual previously claimed the benefit of this Article.
45	The time limit pertains only to an apprentice or business trainee.
46	Exemption does not apply if gross receipts exceed this amount.
47	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.
48	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.
49	A $10,000 limit applies if the expense is borne by a permanent establishment or a fixed base in the United States. Exemption does not apply if the recipient maintains a permanent establishment in the U.S. with which the income is effectively connected.
50	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. For Indonesia and the Phillipines, the competent authority of the sending state must certify that the visit qualifies.
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	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.
53	Treated as business profits under Article 7 (VII) of the treaty.
54	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.
55	Exemption does not apply if during the immediately preceding period, the individual claimed the benefit of Article 20(2), (3), or (4).
56	Labor or personal services performed in connection with the exploration or exploitation of the seabed and sub-soil and their natural resources is fully exempt for a period of 60 days in the tax year.

Country	Official Text Symbol1	General Effective Date4	Citation	Applicable Treasury Explanations or Treasury Decision (T.D.)
Australia	TIAS 10773	Dec. 1, 1983	1986-2 C.B. 220	1986-2 C.B. 246
Protocol	TIAS	Jan. 1, 2004
Austria	TIAS	Jan. 1, 1999
Bangladesh	TIAS	Jan. 1, 2007
Barbados	TIAS 11090	Jan. 1, 1984	1991-2 C.B. 436	1991-2 C.B. 466
Protocol	TIAS	Jan. 1, 1994
Protocol	TIAS	Jan. 1, 2005
Belgium	TIAS	Jan. 1, 2008
Bulgaria	TIAS	Jan. 1, 2009
Canada2	TIAS 11087	Jan. 1, 1985	1986-2 C.B. 258	1987-2 C.B. 298
Protocol	TIAS	Jan. 1, 1996
Protocol	TIAS	Dec. 16, 1997
Protocol	TIAS	Jan. 1, 2009
China, People's Republic of	TIAS 12065	Jan. 1, 1987	1988-1 C.B. 414	1988-1 C.B. 447
Commonwealth of Independent States3	TIAS 8225	Jan. 1, 1976	1976-2 C.B. 463	1976-2 C.B. 475
Cyprus	TIAS 10965	Jan. 1, 1986	1989-2 C.B. 280	1989-2 C.B. 314
Czech Republic	TIAS	Jan. 1, 1993
Denmark	TIAS	Jan. 1, 2001
Protocol	TIAS	Jan. 1, 2008
Egypt	TIAS 10149	Jan. 1, 1982	1982-1 C.B. 219	1982-1 C.B. 243
Estonia	TIAS	Jan. 1, 2000
Finland	TIAS 12101	Jan. 1, 1991
Protocol	TIAS	Jan. 1, 2008
France	TIAS	Jan. 1, 1996
Protocol	TIAS	Jan. 1, 2007
Protocol	TIAS	Jan. 1, 2009
Germany	TIAS	Jan. 1, 1990
Protocol	TIAS	Jan. 1, 2008
Greece	TIAS 2902	Jan. 1, 1953	1958-2 C.B. 1054	T.D. 6109, 1954-2 C.B. 638
Hungary	TIAS 9560	Jan. 1, 1980	1980-1 C.B. 333	1980-1 C.B. 354
Iceland	TIAS	Jan. 1, 2009
India	TIAS	Jan. 1, 1991
Indonesia	TIAS 11593	Jan. 1, 1990
Ireland	TIAS	Jan. 1, 1998
Israel	TIAS	Jan. 1, 1995
Italy	TIAS	Jan. 1, 2010
Jamaica	TIAS 10207	Jan. 1, 1982	1982-1 C.B. 257	1982-1 C.B. 291
Japan	TIAS	Jan. 1, 2005
Kazakhstan	TIAS	Jan. 1, 1996
Korea, Republic of	TIAS 9506	Jan. 1, 1980	1979-2 C.B. 435	1979-2 C.B. 458
Latvia	TIAS	Jan. 1, 2000
Lithuania	TIAS	Jan. 1, 2000
Luxembourg	TIAS	Jan. 1, 2001
Malta	TIAS	Jan. 1, 2011
Mexico	TIAS	Jan. 1,1994
Protocol	TIAS	Oct. 26, 1995
Protocol	TIAS	Jan. 1, 2004
Morocco	TIAS 10195	Jan. 1, 1981	1982-2 C.B. 405	1982-2 C.B. 427
Netherlands	TIAS	Jan. 1, 1994
Protocol	TIAS	Jan. 1, 2005
New Zealand	TIAS 10772	Nov. 2, 1983	1990-2 C.B. 274	1990-2 C.B. 303
Protocol	TIAS	Jan. 1, 2011
Norway	TIAS 7474	Jan. 1, 1971	1973-1 C.B. 669	1973-1 C.B. 693
Protocol	TIAS 10205	Jan. 1, 1982	1982-2 C.B. 440	1982-2 C.B. 454

Country	Official Text Symbol1	General Effective Date4	Citation	Applicable Treasury Explanations or Treasury Decision (T.D.)
Pakistan	TIAS 4232	Jan. 1, 1959	1960-2 C.B. 646	T.D. 6431, 1960-1 C.B. 755
Philippines	TIAS 10417	Jan. 1, 1983	1984-2 C.B. 384	1984-2 C.B. 412
Poland	TIAS 8486	Jan. 1, 1974	1977-1 C.B. 416	1977-1 C.B. 427
Portugal	TIAS	Jan. 1, 1996
Romania	TIAS 8228	Jan. 1, 1974	1976-2 C.B. 492	1976-2 C.B. 504
Russia	TIAS	Jan. 1, 1994
Slovak Republic	TIAS	Jan. 1, 1993
Slovenia	TIAS	Jan. 1, 2002
South Africa	TIAS	Jan. 1, 1998
Spain	TIAS	Jan. 1, 1991
Sri Lanka	TIAS	Jan. 1, 2004
Sweden	TIAS	Jan. 1, 1996
Protocol	TIAS	Jan. 1, 2007
Switzerland	TIAS	Jan. 1, 1998
Thailand	TIAS	Jan. 1, 1998
Trinidad and Tobago	TIAS 7047	Jan. 1, 1970	1971-2 C.B. 479
Tunisia	TIAS	Jan. 1, 1990
Turkey	TIAS	Jan. 1, 1998
Ukraine	TIAS	Jan. 1, 2001
United Kingdom	TIAS	Jan. 1, 2004
Venezuela	TIAS	Jan. 1, 2000

1 (TIAS) — Treaties and Other International Act Series.

2 Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty.

3 The U.S.-U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.

4 Date listed is the effective date for most income taxes. Check the treaty and/or protocol for other effective dates, including, for example, taxes withheld at source.

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest VITA or TCE site, visit IRS.gov or call 1-800-906-9887 or 1-800-829-1040.

As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at
www.aarp.org/money/taxaide.

For more information on these programs, go to IRS.gov and enter keyword "VITA" in the upper right-hand corner.

The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at all.

TAS can help if you can’t resolve your problem with the IRS and:

• Your problem is causing financial difficulties for you, your family, or your business.
• You face (or your business is facing) an immediate threat of adverse action.
• You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised.

If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free.

As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at www.TaxpayerAdvocate.irs.gov can help you understand these rights.

If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778.

TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www.irs.gov/advocate.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.

Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.

Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.