Public entertainment Studying and training: 42 20 Dependent personal services Public entertainment Studying and training: 18 42 20 Any foreign resident 2 years45 2 years45 Compensation during study or training 2 years No limit 183 days 183 days 2 years45 3 years45 Any U.S. or foreign resident Any foreign resident Any U.S. or foreign resident Any contractor Any foreign resident Any contractor Any U.S. or foreign resident5 Any foreign resident Any U.S. or foreign resident 183 days No limit Any contractor Any foreign resident No limit No limit Remittances or allowances Teaching or Studying and training:4 Public entertainment 42 20 Dependent personal services17,57 18 19 Independent personal services7 17 research4 Scholarship or fellowship grant4 16 Remittances or allowances11 17, 58 Independent personal services7 17 Remittances or allowances11 Any foreign resident Any U.S. or foreign resident 183 days No limit Any contractor Required Employer or Payer (5) 183 days Maximum Presence in U.S (4) $8,000 p.a. No limit No limit $10,000 p.a. 30 No limit No limit No limit No limit $20,000 p.a.25 No limit No limit No limit $10,000 p.a. 25 No limit No limit Maximum Amount of Compensation (6) Table 2. Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties Bangladesh Austria Dependent personal services 18 17, 47, 57 Independent personal services7 17 Australia Purpose22 (3) Code1 (2) Country (1) Page 1 of 25 21(2) 21(2) 21(1) 18 16 15 21(2) 20 17 15 14 20 17 15 14 Treaty Article Citation (7) This table lists the different kinds of personal service income that may be fully or partly 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. You must meet all of the treaty requirements before the item of income can be exempt from U.S. income tax. Table 2. Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties IRS Table 2: Compensation for Personal Services Performed in United States Exempt from Withholding and U.S. Income Tax Under Tax Appendix E-Miscellaneous Lists and Tables E-21