Please ask Payroll Services for assistance. The primary purpose of the visit to the United States must meet the individual tax treaty requirements and the visitor must be paid that that type of work. The purpose can easily be determined by reviewing the IAP66 for J visa holders, the I-20 for F visa holders, and the Notice of Action for other types of visas. The time constraints and the dollar limitations of the tax treaty must be considered. The individual is eligible for the tax treaty exemption from the first date of entry to the time limit set in the treaty.
Some treaties have retroactive clauses.
Some tax treaties allow an individual to repeat the exemption as long as the individual has been out of the United States at least 1 full calendar year. The individual must have a tax payer identification number. Tax Treaty is lost retroactively if stay in country exceeds 2 year period. This table is to be used for individuals who perform an independent personal service. Under fixed base rule - presence in US for an aggregate greater than 183 in 12 month period.