Morocco, up to 5 years of Tax Treaty

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

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

An individual who is a resident of Morocco on the date of arrival in the United States and who is temporarily in the United States primarily to study at a university or other recognized educational institution in the United States, obtain professional training, or study or do research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization is exempt from U.S. income tax on the following amounts.

  • Gifts from abroad for maintenance, education, study, research, or training.
  • The grant, allowance, or award.
  • Income from personal services performed in the United States of up to $2,000 each tax year.

An individual is entitled to the benefit of this exemption for a maximum of 5 years.