|
This table lists
the different kinds of personal service income that may be fully or partly
exempt from US income tax. You must meet all other treaty requirements
before the item of income can be exempt from US income tax. The income
code numbers shown in this table are the same as the income codes on
Form 1042-S, Foreign Person's US Source Income Subject to Withholding.
For additional information refer to IRS
Publication 901.
|
Name
of Country
|
Maximum
Length of Stay
in U.S.
|
Amount
of Tax Exempt Compensation per Year
|
Treaty
Article Citation
|
|
Australia
|
183
days
|
No
limit
|
14
|
|
Austria
|
No limit
|
No
limit
|
14
|
|
Barbados
|
89 days
|
$5,000
|
14
|
|
Belgium
|
182 days
|
No
limit
|
14(2)(a)(b)
|
|
Canada
|
No limit
|
No
limit
|
XIV
|
|
China,
Peoples Republic of
|
183 days
|
No
limit
|
13
|
|
C.I.S.
|
183
days
|
No limit
|
VI(2)
|
|
Cyprus
|
182
days
|
No
limit
|
17
|
|
Czech
Republic
|
183
days
|
No
limit
|
14
|
|
Denmark
|
No
limit
|
No limit
|
14
|
|
Estonia
|
183
days
|
No
limit
|
14
|
|
Finland
|
No
limit
|
No
limit
|
14
|
|
France
|
No limit
|
No
limit
|
14
|
|
Germany
|
No
limit
|
No
limit
|
14
|
|
Greece
|
183
days
|
$10,000
|
X
|
|
Hungary
|
183
days
|
No
limit
|
13
|
|
Iceland
|
182
days
|
No
limit
|
18
|
|
India
|
89
days
|
No
limit
|
15
|
|
Indonesia
|
119
days
|
No
limit
|
15
|
|
Ireland
|
No limit
|
No
limit
|
14
|
|
Israel
|
182
days
|
No
limit
|
16
|
|
Italy
|
183
days
|
No
limit
|
14
|
|
Jamaica
|
89
days
|
$5,000
|
14
|
|
Japan
|
183
days
|
No
limit
|
17
|
|
Kazakstan
|
183
days
|
No
limit
|
14
|
|
Republic
of Korea (South)
|
182
days
|
$3,000
|
18
|
|
Latvia
|
183
days
|
No
limit
|
14
|
|
Lithuania
|
183
days
|
No
limit
|
14
|
|
Luxembourg
|
No
limit
|
No
limit
|
15
|
|
Mexico
|
183
days
|
No
limit
|
14
|
|
Morocco
|
182 days
|
$5,000
|
14
|
|
Netherlands
|
No
limit
|
No
limit
|
15
|
|
New
Zealand
|
183
days
|
No
limit
|
14
|
|
Norway
|
182
days
|
No
limit
|
13
|
|
Philippines
|
89
days
|
$10,000
|
15
|
|
Poland
|
182
days
|
No
limit
|
15
|
|
Portugal
|
182
days
|
No
limit
|
15
|
|
Romania
|
182
days
|
No
limit
|
14
|
|
Russia
|
183
days
|
No
limit
|
13
|
|
Slovak
Republic
|
183
days
|
No
limit
|
14
|
|
South
Africa
|
183
days
|
No
limit
|
14
|
|
Spain
|
No limit
|
No
limit
|
15
|
|
Sweden
|
No
limit
|
No
limit
|
14
|
|
Switzerland
|
No
limit
|
No
limit
|
14
|
|
Thailand
|
89 days
|
$10,000
|
15
|
|
Trinidad and Tobago
|
183
days
|
$3,000
|
17
|
|
Tunisia
|
183
days
|
$7,500
|
14
|
|
Turkey
|
183 days
|
No
limit
|
14
|
|
Ukraine
|
No
limit
|
No limit
|
14
|
|
United
Kingdom
|
183
days
|
No
limit
|
14
|
|
Venezuela
|
No
limit
|
No
limit
|
14
|
|
Updated
3/30/01
|
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1225 E. 60th Street, Chicago, IL 60637