Bulgaria, up to 5 years of Tax Treaty

(Reported from Internal Revenue Service (IRS), US government Publication 901)

Tax treaty for Professors, Teachers, and Researchers

An individual who is a resident of Bulgaria at the beginning of the visit to the United States and who is temporarily in the United States to teach or carry on research at a school, college, university or other recognized educational or research institution is exempt from U.S. income tax for a period not exceeding 2 years from the date of arrival in the United States on income received for teaching or carrying on research.

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.

A student or business trainee who is a resident of Bulgaria immediately before visiting the United States and is in the United States for the purpose of full-time education at a college, university, or other recognized educational institution of a similar nature, or full-time training is exempt from U.S. income tax on the following amounts.

  • Payments received from abroad for maintenance, education, or training.
  • Income from personal services of up to $9,000 for each tax year.

An apprentice or a business trainee is entitled to the benefit of this exemption for a maximum period of 2 years.

For this purpose, a business trainee is an individual who is temporarily in the United States:

  • To secure training to practice a profession or professional specialty, or
  • As an employee of, or under contract with, a resident of Bulgaria, for the primary purpose of acquiring technical, professional, or business experience from a person other than that resident of Bulgaria or other than a person related to that resident.