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FAQ - USA - Teachers - Researchers - Students - Trainees

Published on October 21, 2014

Teachers – Researchers- Students – Trainees


1 – I am French and I am going to the United States to teach or engage in research. Where will I be taxed ?

Article 20 of the tax treaty states that a French resident, who is not a US citizen or resident, who comes to the United States to teach or engage in research at a US university or other recognized educational or research institution is taxable only in France for a period not exceeding two years after the date of his arrival in the United States. He is still required to file a federal tax return no 1040 NR and a form 8233 to request the exemption of his income pursuant to the treaty.


2 – I am a French student and I am going to the United States to study or to train. Where will I be taxed ?

Article 21 of the tax treaty states that a French resident, who is not a US citizen or resident, who comes to the United States to study at a University or other recognized educational institution, to secure training, or to study or do research as a recipient of a grant from a non-profit organization under the conditions provided in article 21 of the treaty is not taxable in the United States on :

  • gifts received from France;
  • grants, allowances or awards from a non-profit organization;
  • income from personal services rendered in the United States not exceeding $5000.

    In addition, a resident of France who is temporarily in the United States , as an employee of a resident of France, to acquire a professional experience or to study in a University, is exempt on his income from personal services rendered in the United States not exceeding $8000.

A tax return no 1040 NR has to be filed as well as tax form 8833 to request the exemptions provided by the treaty.

The benefits granted by articles 20 and 21 cannot exceed five years.

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