3 years of teaching/research tax treaty with unlimited exemption; 5 years of grant and similar tax treaty with unlimited exemption; 5 years of training tax treaty with 5000 $ exemption
Tax treaty for Professors, Teachers, and Researchers
An individual who is a resident of the People’s Republic of China and who is temporarily in the United States primarily to teach, lecture, or conduct research at a university or other accredited educational institution or scientific research institution is exempt from U.S. income tax on income for the teaching, lecturing, or research for a total of not more than 3 years.
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
A student, business apprentice, or trainee who is a resident of the People’s Republic of China on the date of arrival in the United States and who is present in the United States solely to obtain training, education, or special technical experience is exempt from U.S. income tax on the following amounts.
- Payments received from abroad for maintenance, education, study, research, or training.
- Grants or awards from a government, scientific, educational, or other tax-exempt organization.
- Income from personal services performed in the United States of up to $5,000 for each tax year.
An individual is entitled to this exemption only for the time reasonably necessary to complete the education or training.