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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Finland - Personal Services Income
Income that residents of
Finland 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 they 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 in the United
States, they are taxed on the income attributable to the fixed base.
Income that residents of Finland receive for labor or personal services
performed in the United States as employees (dependent personal services) is
exempt from U.S. income tax if the residents meet three requirements.
- The resident is present in the United States for no more than 183 days in any
12-month period.
- Their income is paid by, or on behalf of, an employer who is not a resident of
the United States.
- Their income is not borne by a permanent establishment, fixed base, or
trade or or business that the employer has in the United States.
The exemption does not apply to pay received by a resident of Finland who is an
employee and member of the regular complement of a ship or peraircraft operated
in international traffic by a resident of the United States.
These exemptions do not apply
to income residents of Finland receive as public entertainers or sportsmen
if the gross income, including reimbursed expenses, is more than $20,000 for
their personal activities in the United States during the calendar year.
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