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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Indonesia - Personal Services Income
Income that residents of Indonesia receive for performing personal services as
individual 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 present in the United States for no more than 119 days during any
consecutive 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 the income
attributable to the fixed base.
Income that residents of Indonesia receive for 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.
- They are present in the United States no more than 119 days during any
consecutive 12-month period.
- The income is paid by, or on behalf of, an employer who is not a resident of
the United States.
- The income is not borne or reimbursed by a permanent establishment the
employer has in the United States.
Pay received by an individual for services performed as an employee aboard a
ship or aircraft operated by an Indonesian resident in international traffic is
exempt from U.S. tax if the individual is a member of the regular complement of
the ship or aircraft.
These exemptions do not apply to income residents of Indonesia receive as public
entertainers (such as theater, motion picture, radio, or television artists, or
musicians) or athletes if their gross receipts, including reimbursed expenses,
are more than $2,000 during any consecutive 12-month period. Regardless of these
limits, income of Indonesian entertainers and athletes is exempt from U.S. tax
if their visit to the United States is substantially supported or sponsored by
the Indonesian Government and the Indonesian competent authority certifies that
the entertainers or athletes qualify for this exemption.
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