The U.S. IRS has published a practice unit, Treaty Exemptions of Income - NRA Students, Trainees, Teachers and Researchers. The process overview of the practice unit includes the following: This Practice Unit addresses the general process for determining if a Nonresident Alien (NRA) student, trainee, teacher or researcher is eligible to claim a treaty-based exemption on Form 1040NR or Form 1040NR-EZ for income received that is effectively connected with a U.S. trade or business (USTB). The focus of this Practice Unit is on students, trainees, teachers, and researchers who are U.S. nonresident aliens. However, as discussed later in this Unit,...