Tax treaty for Training, education, studying and recipients of grants, fellowships, scholarships and awards
An individual who is a resident of Tunisia immediately before visiting the United States and who is in the United States for full-time study or training is exempt from U.S. income tax on the following amounts.
- Payments from abroad for full-time study or training.
- A grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization to study or engage in research.
- Income from personal services performed in the United States of up to $4,000 in any tax year.
The individual is entitled to this exemption for a maximum of 5 years.