Czech Republic, up to 5 years of Tax Treaty

2 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 is exempt from U.S. income tax on income for teaching or research for up to 2 years if he or she:

  • Is a resident of the Czech Republic immediately before visiting the United States, and
  • Is in the United States primarily to teach or conduct research at a university, college, school, or other accredited educational or research institution.

A Czech resident is entitled to these benefits only once. However, the exemption does not apply if:

  • The resident claimed during the immediate preceding period the benefits described later underStudents and Apprentices, or
  • The income is from research undertaken primarily for the private benefit of a specific person or persons.

An individual who is a resident of the Czech Republic at the beginning of his or her visit to the United States and who is temporarily present in the United States is exempt from U.S. income tax on certain amounts for a period of up to 5 years. To be entitled to the exemption, the individual must be in the United States for the primary purpose of:

  • Studying at a university or other accredited educational institution in the United States,
  • Obtaining training required to qualify him or her to practice a profession or professional specialty, or
  • Studying or doing research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization.

If the individual meets any of these requirements, the following amounts are exempt from U.S. tax.

  • The payments from abroad, other than compensation for personal services, for the purpose of maintenance, education, study, research, or training.
  • The grant, allowance, or award.
  • The income from personal services performed in the United States of up to $5,000 for the tax year.

Tax treaty for Training, education, studying and recipients of grants, fellowships, scholarships and awards

An individual who is a Czech resident at the beginning of the visit to the United States and who is temporarily present in the United States as an employee of, or under contract with, a Czech resident is exempt from U.S. income tax for a period of 12 consecutive months on up to $8,000 received for personal services if the individual is in the United States primarily to:

  • Acquire technical, professional, or business experience from a person other than the Czech resident, or
  • Study at a university or other accredited educational institution in the United States.

An individual who is a Czech resident at the time he or she becomes temporarily present in the United States and who is temporarily present in the United States for a period not longer than 1 year as a participant in a program sponsored by the U.S. Government for the primary purpose of training, research, or study is exempt from U.S. income tax on up to $10,000 of income from personal services for that training, research, or study.

These exemptions do not apply to income from research undertaken primarily for the private benefit of a specific person or persons.

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