Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Tax Treaties

Exercises

Question 3 of 3

Heng is a professor from the People's Republic of China. He has been teaching in the U.S. for two years. In 2024, his earned income at the university was $41,000. Based on this information, how much of Heng's earned income is exempt from taxation?

A $0
B $5,000
C $36,000
D $41,000

Click here to review countries with treaty benefits for income from teaching.