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    | Pub. 515, Withholding of Tax on Nonresident Aliens & Foreign Entities | 2006 Tax Year |  This is archived information that pertains only to the 2006 Tax Year. If youare looking for information for the current tax year, go to the Tax Prep Help Area.
 
         
            
                
                   
                   
                Table 2. (Continued). Summary: This table provides the compensation amounts that are exempt from withholding and U.S. income tax for individuals
                  that are residents
                  of other countries working in the U.S. These are listed by country of residency of individual, the category of personal service
                  for which compensation
                  is paid, the maximum amount of time that individual can be present in the U.S. to receive this exemption, the required employer
                  or payer, the maximum
                  amount of compensation that is considered exempt under the treaty article, and the citation of that article. There are footnotes
                  referenced throughout
                  the table (for example, 3 years (45), within the data cell) that are listed later in the text. This portion of the table lists
                  from Morocco to
                  Pakistan.
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