Russia, up to 5 years of Tax Treaty

5 years of grant and similar tax treaty with unlimited exemption

Tax treaty for the recipients of grants, fellowships, scholarships and awards

An individual who is a resident of Russia at the beginning of his or her visit to the United States is exempt from U.S. tax on payments from abroad for maintenance, education, study, research, or training and on any grant, allowance, or other similar payments. To be entitled to the exemption, the individual must be temporarily present in the United States primarily to:

  • Study at a university or other accredited educational institution,
  • Obtain training required to qualify him or her to practice a profession or professional specialty, or
  • Study or do research as a recipient of a grant, allowance, or other similar payments from a governmental, religious, charitable, scientific, literary, or educational organization.

The individual is entitled to this exemption only for a period of time necessary to complete the study, training, or research, but the exemption for training or research may not extend for a period exceeding 5 years.

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

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