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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Czech Republic - Personal Services Income
Income that residents of the Czech Republic receive for performing personal
services as independent contractors or self-employed individuals (independent
personal services) in the United States is exempt from U.S. income tax if the
residents:
- Are present in the United States for no more than 183 days in any 12-month
period, and
- Do not have a fixed base regularly available to them in the United States for
performing the services.
If they have a fixed base available, they are taxed only on income attributable
to the fixed base.
Income that residents of the Czech Republic receive for employment in the United
States (dependent personal services) is exempt from exU. S. income tax if the
following three requirements are met.
- The resident is present in the United States for no more than 183 days in any
12-month period.
- The income is paid by, or on behalf of, an employer who is not a U.S.
resident.
- The income is not borne by a permanent establishment or a fixed base that the
employer has in the United States.
These exemptions do not apply to income residents of the Czech Republic receive
as public entertainers (such as theater, motion picture radio, or television
artists, or musicians) or sportsmen if their gross receipts, including
reimbursed expenses, are more than $20,000 during the tax year. Regardless of
these limits, income of Czech entertainers and sportsmen is exempt from U.S.
income tax if their visit to the United States is substantially supported by
public funds of the Czech Republic, its political subdivisions or local
authorities, or the visit is made pursuant to a specific arrangement between the
United States and the Czech Republic These exemptions do not apply to directors
fees and similar payments received by a resident of the Czech Republic as a
member of the board of directors of a company that is a resident of the United
States.
Income from employment as a member of the regular complement of a ship or
aircraft operated by a Czech enterprise in international traffic is exempt from
U.S. income tax. If the ship or aircraft is operated by a U.S. enterprise, the
income is subject to U.S. tax.
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