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Therefore, this article does not provide an exemption for compensation received for services performed.<\/p>\n[vc_row css_animation=”” row_type=”row” use_row_as_full_screen_section=”no” type=”full_width” angled_section=”no” text_align=”left” background_image_as_pattern=”without_pattern”][vc_column][vc_column_text el_class=”answer_list_content”]You are eligible for exemption under Russian treaty Article 18 if you are in the U.S. for studying, training or doing research as the recipient of a non-service grant or “other similar payment.” An “other similar payment,” according to the IRS, must have the same characteristics as a grant or allowance, namely not require services to be performed as a condition of receiving the payment.<\/p>\n
Therefore, this article does not provide an exemption for compensation received for services performed.<\/p>\n
Many Russians have claimed this treaty exemption who were not eligible for it, but received refunds simply because the IRS has not had adequate resources to audit these returns. However, the IRS has now become very aware of the problem.<\/p>\n
The IRS can audit your return and impose interest and penalties on adjustments for up to 3 years after the due date or filing date, whichever is later.<\/p>\n
To every tax law in the US, there are some exceptions that need to be considered by taxpayers. You can not claim an exemption under Article 18 if the following applies to you…<\/p>\n
The exemption\u00a0 shall apply only for such period of time as is ordinarily necessary to complete the study, training or research, except that no exemption for training or research shall extend for a period exceeding five years.<\/p>\n
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