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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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Egypt - Personal Services Income
Income that
residents Egypt 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 they are in
the United States for no more than 89 days during the tax year.
Income that residents of Egypt receive for labor or personal services performed
in the United States as employees (dependent personal services), including
income for services performed by an officer of a corporation or company, is
exempt from U.S. income tax if the residents meet four requirements.
- They are in the United States for no more than 89 days during the tax year.
- They are employees of a resident of, or a permanent establishment in, Egypt.
- Their income is not borne by a permanent establishment that the employer has
in the United States.
- Their income is subject to Egyptian tax.
This exemption does not apply to pay received by a resident of Egypt who is an
employee and member of the regular complement of a ship or an aircraft operated
in international traffic by a resident of the United States.
These exemptions do not apply to Egyptian resident public entertainers (theater,
motion picture, radio, or television artists, musicians, or athletes), who earn
income for services as public entertainers if the gross amount of the income is
more than $400 for each day they are in the United States performing the
services.
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