Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Australia - Personal Services Income
Income that residents of Australia receive for performing personal services as
independent contractors or self-employed individuals (independent personal
services) in the United States during the tax year is exempt from U.S. income
tax if the residents:
- Are in the United States for no more than 183 days during the tax year, and
- Do not have a fixed base regularly available to them in the United States for
the purpose of performing the services.
If they have a fixed base available in the United States, they are taxed on the
income attributable to the fixed base. Pay that residents of Australia receive
for labor or personal services performed in the United States as employees
(dependent personal serices), including services as a director of a company, is
exempt from U.S. income tax if:
- The residents are in the United States for servno more than 183 days during
the tax year,
- The pay is paid by, or on behalf of, an employer or company that is not a
resident of the United States, and
- The pay is not deductible in determining the taxable income of the trade or
business of the employer (or company) in the United States.
These exemptions do not apply to public entertainers (such as theater, motion
picture, raemdio, or television entertainers, musicians, and athletes) from
Australia who earn more than $10,000 in gross receipts, including reimbursed
expenses, from their entertainment activities in the United States during the
tax year.
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