study at a university or other recognized educa
tional institution in the United States, obtain pro
fessional training, or study or do research as a
recipient of a grant, allowance, or award from a
governmental, religious, charitable, scientific,
literary, or educational organization is exempt
from U.S. income tax on the following amounts.
Gifts from abroad for maintenance, educa
tion, study, research, or training.
The grant, allowance, or award.
Any other payments received from Poland,
except income from performing personal
services.
Income from personal services performed
in the United States of up to $2,000 each
tax year.
An individual is entitled to the benefit of this
exemption for a maximum of 5 years.
An individual who is a resident of Poland on
the date of arrival in the United States and who
is temporarily in the United States as an em
ployee of, or under contract with, a resident of
Poland is exempt from U.S. income tax for 1
year on up to $5,000 received for personal serv
ices if the individual is in the United States pri
marily to:
Acquire technical, professional, or busi
ness experience from a person other than
that resident of Poland or other than a per
son related to that resident, or
Study at an educational institution.
An individual who is a resident of Poland on
the date of arrival in the United States and who
is temporarily in the United States for not longer
than 1 year as a participant in a program spon
sored by the U.S. Government primarily to train,
research, or study is exempt from U.S. income
tax on up to $10,000 of income received for per
sonal services for the training, research, or
study.
Portugal
An individual who is a resident of Portugal on
the date of arrival in the United States and who
is temporarily in the United States primarily to
study at a university or other accredited educa
tional institution in the United States, obtain pro
fessional training, or study, or do research as a
recipient of a grant, allowance, or award from a
governmental, religious, charitable, scientific,
literary, or educational organization is exempt
from U.S. income tax on the following amounts.
Payments from abroad for maintenance,
education, study, research, or training.
The grant, allowance, or award.
Income from personal services performed
in the United States of up to $5,000 each
tax year.
An individual is entitled to the benefit of this
exemption for a maximum of 5 tax years from
the date of arrival in the United States. The ben
efits provided here and the benefits described
earlier under Professors, Teachers, and Re-
searchers cannot be claimed simultaneously or
consecutively.
An individual who is a resident of Portugal
on the date of arrival in the United States and
who is in the United States as an employee of,
or under contract with, a resident of Portugal is
exempt from U.S. income tax for a period of 12
consecutive months on up to $8,000 received
for personal services if the individual is in the
United States primarily to:
Acquire technical, professional, or busi
ness experience from a person other than
that resident of Portugal, or
Study at an educational institution.
Romania
An individual who is a resident of Romania on
the date of arrival in the United States and who
is temporarily in the United States primarily to
study at a university or other recognized educa
tional institution in the United States, obtain pro
fessional training, or study or do research as a
recipient of a grant, allowance, or award from a
governmental, religious, charitable, scientific,
literary, or educational organization is exempt
from U.S. income tax on the following amounts.
Gifts from abroad for maintenance, educa
tion, study, research, or training.
The grant, allowance, or award.
Income from personal services performed
in the United States of up to $2,000 each
tax year.
An individual is entitled to the benefit of this
exemption for a maximum of 5 years.
An individual who is a resident of Romania
on the date of arrival in the United States and
who is temporarily in the United States as an
employee of, or under contract with, a resident
of Romania is exempt from U.S. income tax for
1 year on up to $5,000 received for personal
services if the individual is in the United States
primarily to:
Acquire technical, professional, or busi
ness experience from a person other than
that resident of Romania or other than a
person related to that resident, or
Study at an educational institution.
An individual who is a resident of Romania
on the date of arrival in the United States and
who is temporarily in the United States for not
longer than 1 year as a participant in a program
sponsored by the U.S. Government primarily to
train, research, or study is exempt from U.S. in
come tax on up to $10,000 of income received
for personal services for the training, research,
or study.
Russia
An individual who is a resident of Russia at the
beginning of his or her visit to the United States
is exempt from U.S. tax on payments from
abroad for maintenance, education, study, re
search, or training and on any grant, allowance,
or other similar payments. To be entitled to the
exemption, the individual must be temporarily
present in the United States primarily to:
Study at a university or other accredited
educational institution,
Obtain training required to qualify him or
her to practice a profession or professional
specialty, or
Study or do research as a recipient of a
grant, allowance, or other similar payments
from a governmental, religious, charitable,
scientific, literary, or educational organiza
tion.
The individual is entitled to this exemption
only for a period of time necessary to complete
the study, training, or research, but the exemp
tion for training or research may not extend for a
period exceeding 5 years.
These exemptions do not apply to income
from research if it is undertaken primarily for the
private benefit of a specific person or persons.
Slovak Republic
An individual who is a resident of the Slovak
Republic at the beginning of his or her visit to
the United States and who is temporarily
present in the United States is exempt from
U.S. income tax on certain amounts for a period
of up to 5 years. To be entitled to the exemp
tion, the individual must be in the United States
for the primary purpose of:
Studying at a university or other accredited
educational institution in the United States,
Obtaining training required to qualify him or
her to practice a profession or professional
specialty, or
Studying or doing research as a recipient
of a grant, allowance, or award from a gov
ernmental, religious, charitable, scientific,
literary, or educational organization.
If the individual meets any of these require
ments, the following amounts are exempt from
U.S. tax.
The payments from abroad, other than
compensation for personal services, for
the purpose of maintenance, education,
study, research, or training.
The grant, allowance, or award.
The income from personal services per
formed in the United States of up to $5,000
for the tax year.
An individual who is a Slovak resident at the
beginning of the visit to the United States and
who is temporarily present in the United States
as an employee of, or under contract with, a
Slovak resident is exempt from U.S. income tax
for a period of 12 consecutive months on up to
$8,000 received from personal services if the
individual is in the United States primarily to:
Acquire technical, professional, or busi
ness experience from a person other than
the Slovak resident, or
Study at a university or other accredited
educational institution in the United States.
An individual who is a Slovak resident at the
time he or she becomes temporarily present in
the United States and who is temporarily
present in the United States for a period not lon
ger than 1 year as a participant in a program
sponsored by the U.S. government for the pri
mary purpose of training, research, or study is
exempt from U.S. income tax on up to $10,000
of income from personal services for that train
ing, research, or study.
These exemptions do not apply to income
from research undertaken primarily for the pri
vate benefit of a specific person or persons.
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Publication 901 (September 2016) Page 25