Teacher/Researcher Time of Benefit

The U.S. income tax treaties that provide benefits to teachers and/or researchers provide such benefits for a two-year period, except for the treaties with China and Greece, which provide benefits for a three-year period.

The two (or three) year period during which treaty benefits are available begins on the date the taxpayer enters the foreign country to begin teaching or conducting research. Thus, the teacher or researcher may be eligible for a Form 6166 for three (or four) different calendar years.