Ezel / IRS Rulings / 201251015

CCA 201251015: Resident qualified for a treaty stipend exclusion for up to five years

Number
201251015
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Teachers, Students, and Trainees
Topics
International
Code sections
§ 894, § 6110
Ruling dated
October 9, 2012
Publicly released
December 21, 2012
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2012, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2012
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel Advice concluded that, on the particular facts presented, a resident fell within paragraph (1)(a)(ii) of Article 19 of the applicable treaty. The resident therefore appeared eligible for the treaty's $5,000 annual exclusion under paragraph (1)(a)(vi). The advice limited that exclusion to a period of no more than five years.

Ruling snapshot

  • Question: Was the resident eligible for the treaty's annual stipend exclusion?
  • Outcome: advice given
  • Key authorities: IRC § 894; treaty Article 19, paragraphs (1)(a)(ii) and (1)(a)(vi)

Full text (IRS public release)

ID: CCA_2012100914184719 Number: 201251015
Release Date: 12/21/2012
Office: ----- -------------
UILC: 894.10-00

From: ---------------------
Sent: Tuesday, October 09, 2012 2:18:57 PM
To: -----------------------
Cc:
Subject: RE: residency and stipend

Based on these particular facts, it appears that the resident would be described in paragraph (1)(a)(ii) of Article 19 and would be eligible for the $5,000 annual exclusion provided in paragraph (1)(a)(vi) for a period of no more than five years. Please let me know if you have additional questions.

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