Student and apprentice payments: exempt from host-state tax when from foreign sources or incidental service income, capped at five years. Payments to students and apprentices present solely for education or training are not taxable in the host State if they arise from sources outside that State and are for maintenance, education or training. Remuneration for dependent personal services that is directly related and incidental to the education or necessary to supplement maintenance is likewise not taxable in the host State, subject to a continuous five-year limitation from first arrival.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Student and apprentice payments: exempt from host-state tax when from foreign sources or incidental service income, capped at five years.
Payments to students and apprentices present solely for education or training are not taxable in the host State if they arise from sources outside that State and are for maintenance, education or training. Remuneration for dependent personal services that is directly related and incidental to the education or necessary to supplement maintenance is likewise not taxable in the host State, subject to a continuous five-year limitation from first arrival.
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