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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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