{"id":221,"date":"2015-06-24T22:00:31","date_gmt":"2015-06-25T02:00:31","guid":{"rendered":"https:\/\/ogtax.wpengine.com\/?p=184"},"modified":"2023-02-24T07:09:13","modified_gmt":"2023-02-24T07:09:13","slug":"russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/","title":{"rendered":"Estudiantes rusos. Exenci\u00f3n fiscal federal basada en el tratado fiscal entre Estados Unidos y Rusia."},"content":{"rendered":"<p>[vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_column_text el_class=&#8221;answer_list_content&#8221;]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 &#8220;other similar payment.&#8221; An &#8220;other similar payment,&#8221; 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<p><img decoding=\"async\" class=\"alignleft size-full wp-image-197\" src=\"https:\/\/ogtax.wpengine.com\/wp-content\/uploads\/2015\/06\/IRSBuilding.jpg\" alt=\"\" width=\"274\" height=\"184\" \/> Por tanto, este art\u00edculo no prev\u00e9 una exenci\u00f3n para la compensaci\u00f3n recibida por servicios prestados.<\/p>\n<p>Muchos rusos han solicitado esta exenci\u00f3n del tratado sin tener derecho a ella, pero recibieron reembolsos simplemente porque el IRS no contaba con los recursos suficientes para auditar estas declaraciones. Sin embargo, el IRS ahora es muy consciente del problema.<\/p>\n<p>El IRS puede auditar su declaraci\u00f3n e imponer intereses y multas sobre los ajustes hasta por 3 a\u00f1os despu\u00e9s de la fecha de vencimiento o la fecha de presentaci\u00f3n, lo que ocurra m\u00e1s tarde.<\/p>\n<p>Toda ley tributaria en EE. UU. contempla excepciones que los contribuyentes deben considerar. No puede solicitar una exenci\u00f3n seg\u00fan el Art\u00edculo 18 si se encuentra en alguna de las siguientes situaciones:<\/p>\n<ul>\n<li class=\"plain\">La exenci\u00f3n no se aplica a la compensaci\u00f3n por trabajos de investigaci\u00f3n realizados principalmente para beneficio privado.<\/li>\n<li class=\"plain\">No se aplica a los pagos de los Institutos Nacionales de Salud bajo su Programa de Asociados Visitantes y su Programa de Cient\u00edficos Visitantes.<\/li>\n<\/ul>\n<p>La exenci\u00f3n se aplicar\u00e1 s\u00f3lo durante el per\u00edodo de tiempo que normalmente sea necesario para completar el estudio, la capacitaci\u00f3n o la investigaci\u00f3n, excepto que ninguna exenci\u00f3n para capacitaci\u00f3n o investigaci\u00f3n se extender\u00e1 por un per\u00edodo que exceda de cinco a\u00f1os.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>","protected":false},"excerpt":{"rendered":"<p>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 &#8220;other similar payment.&#8221; An &#8220;other similar payment,&#8221; 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>","protected":false},"author":1,"featured_media":523,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Russian Students. Federal Tax Exemption Based on the US-Russia Tax Treaty - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/staging\/es\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Russian Students. Federal Tax Exemption Based on the US-Russia Tax Treaty - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" 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 &quot;other similar payment.&quot; An &quot;other similar payment,&quot; 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.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/staging\/es\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/\" \/>\n<meta property=\"og:site_name\" content=\"O&amp;G Tax and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2015-06-25T02:00:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-24T07:09:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alex Oware\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alex Oware\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/\"},\"author\":{\"name\":\"Alex Oware\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929\"},\"headline\":\"Russian Students. Federal Tax Exemption Based on the US-Russia Tax Treaty\",\"datePublished\":\"2015-06-25T02:00:31+00:00\",\"dateModified\":\"2023-02-24T07:09:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/\"},\"wordCount\":307,\"publisher\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/\",\"name\":\"Russian Students. Federal Tax Exemption Based on the US-Russia Tax Treaty - O&amp;G Tax and Accounting\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg\",\"datePublished\":\"2015-06-25T02:00:31+00:00\",\"dateModified\":\"2023-02-24T07:09:13+00:00\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#primaryimage\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg\",\"contentUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg\",\"width\":1200,\"height\":900},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#website\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/\",\"name\":\"O&amp;G Tax and Accounting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/oandgaccounting.com\/staging\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\",\"name\":\"O&amp;G Tax and Accounting\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png\",\"contentUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png\",\"width\":123,\"height\":74,\"caption\":\"O&amp;G Tax and Accounting\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929\",\"name\":\"Alex Oware\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g\",\"caption\":\"Alex Oware\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Russian Students. Federal Tax Exemption Based on the US-Russia Tax Treaty - O&amp;G Tax and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/oandgaccounting.com\/staging\/es\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/","og_locale":"es_ES","og_type":"article","og_title":"Russian Students. Federal Tax Exemption Based on the US-Russia Tax Treaty - O&amp;G Tax and Accounting","og_description":"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.","og_url":"https:\/\/oandgaccounting.com\/staging\/es\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/","og_site_name":"O&amp;G Tax and Accounting","article_published_time":"2015-06-25T02:00:31+00:00","article_modified_time":"2023-02-24T07:09:13+00:00","og_image":[{"width":1200,"height":900,"url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg","type":"image\/jpeg"}],"author":"Alex Oware","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Alex Oware","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#article","isPartOf":{"@id":"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/"},"author":{"name":"Alex Oware","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929"},"headline":"Russian Students. Federal Tax Exemption Based on the US-Russia Tax Treaty","datePublished":"2015-06-25T02:00:31+00:00","dateModified":"2023-02-24T07:09:13+00:00","mainEntityOfPage":{"@id":"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/"},"wordCount":307,"publisher":{"@id":"https:\/\/oandgaccounting.com\/staging\/#organization"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#primaryimage"},"thumbnailUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg","articleSection":["Uncategorized"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/","url":"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/","name":"Russian Students. Federal Tax Exemption Based on the US-Russia Tax Treaty - O&amp;G Tax and Accounting","isPartOf":{"@id":"https:\/\/oandgaccounting.com\/staging\/#website"},"primaryImageOfPage":{"@id":"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#primaryimage"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#primaryimage"},"thumbnailUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg","datePublished":"2015-06-25T02:00:31+00:00","dateModified":"2023-02-24T07:09:13+00:00","inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/russian-students-federal-tax-exemption-based-on-the-us-russia-tax-treaty\/#primaryimage","url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg","contentUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/Russian-Students.-Federal-Tax-Exemption-Based-on-the-US-Russia-Tax-Treaty.jpg","width":1200,"height":900},{"@type":"WebSite","@id":"https:\/\/oandgaccounting.com\/staging\/#website","url":"https:\/\/oandgaccounting.com\/staging\/","name":"O&amp;G Tax and Accounting","description":"","publisher":{"@id":"https:\/\/oandgaccounting.com\/staging\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/oandgaccounting.com\/staging\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/oandgaccounting.com\/staging\/#organization","name":"O&amp;G Tax and Accounting","url":"https:\/\/oandgaccounting.com\/staging\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/","url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png","contentUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png","width":123,"height":74,"caption":"O&amp;G Tax and Accounting"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929","name":"Alex Oware","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g","caption":"Alex Oware"}}]}},"_links":{"self":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts\/221"}],"collection":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/comments?post=221"}],"version-history":[{"count":1,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts\/221\/revisions"}],"predecessor-version":[{"id":3932,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts\/221\/revisions\/3932"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/media\/523"}],"wp:attachment":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/media?parent=221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/categories?post=221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/tags?post=221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}