Tax treaty for Training, education, studying
A student or business trainee, who is a resident of Malta immediately before visiting the United States and is in the United States for the purpose of full-time education or training, is exempt from U.S. income tax on the following amounts.
- Payments received from sources outside the United States for the individual’s maintenance, education, or training. Apprentices and business trainees are entitled to this benefit for a maximum period of 1 year.
- Income from personal services performed in the United States of up to $9,000 for each tax year.