Income Codes (continued)

Income Code 19—Compensation for Teaching or Researching

Professors' and teachers' pay may be exempt from U.S. income taxes for either two or three years, if they are temporarily in the U.S. to teach or do research. These exemptions by treaty apply to income earned by the visiting professor or teacher only, not to any earnings of a spouse or dependents.

Click here to view countries with treaty benefits for income from teaching.