2 years of teaching/research tax treaty; 5 years of tax treaty for grant recipients and similar; 2 years of training tax treaty with limitation of 8000 $ per year
Tax treaty for Professors, Teachers, and Researchers
An individual is exempt from U.S. income tax on income from teaching or research for not more than 2 years from the date of arrival for such purposes if he or she:
- Is a resident of Bangladesh immediately before visiting the United States, and
- Is in the United States to teach or engage in research at a university, college, or other recognized educational institution.
This exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.
Tax treaty for Training, education, studying and recipients of grants, fellowships, scholarships and awards
An individual who is a resident of Bangladesh immediately before visiting the United States and who is temporarily present in the United States for the primary purpose of:
- Studying at a university, college, school, or other recognized educational institution in the United States,
- Securing training as a business or technical apprentice, or
- Studying or doing research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, or educational organization
is exempt from U.S. tax on the following amounts.
- The payments from abroad for the purpose of maintenance, education, or training.
- The grant, allowance, or award.
- The income from personal services performed in the United States of up to $8,000 for the tax year.
For an individual described in (2), the exemption from tax applies for not more than 2 years from the date the individual first arrived in the United States.