<p>Practice Unit Covers Treaty-Based Exemptions</p>

Practice Unit Covers Treaty-Based Exemptions

Internal Revenue Service

The IRS has issued a practice unit on determining if a nonresident alien student, trainee, teacher, or researcher is eligible to claim a treaty-based exemption for income received in connection with a U.S. trade or business.

<p>The IRS has issued a practice unit on determining if a nonresident alien student, trainee, teacher, or researcher is eligible to claim a treaty-based exemption for income received in connection with a U.S. trade or business.</p>