Student and trainee tax exemptions protect remittances and limited employment income during initial residency in the host State. Non-resident students, apprentices and business trainees present solely for education or training are exempt from host-State tax on payments received from outside the host State for maintenance, education or training. In addition, remuneration from employment in the host State received by a student or business apprentice up to a limited annual threshold is exempt from host-State tax for a defined period from the date of 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 trainee tax exemptions protect remittances and limited employment income during initial residency in the host State.
Non-resident students, apprentices and business trainees present solely for education or training are exempt from host-State tax on payments received from outside the host State for maintenance, education or training. In addition, remuneration from employment in the host State received by a student or business apprentice up to a limited annual threshold is exempt from host-State tax for a defined period from the date of first arrival.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
