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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Israel - Personal Services Income
Income that residents of Israel receive for performing personal services as
independent contractors or as 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 182 days during the tax
year. Income that residents of Israel 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 182 days during the tax year.
- They are employees of a resident of, or a permanent establishment in, Israel.
- Their income is not borne by a permanent establishment that the employer has
in the United States. � Their income is subject to Israeli tax.
The exemption does not apply to pay received by an employee for labor or
personal services performed as a member of the regular complement of a ship or
an aircraft operated in international traffic by a U.S. resident.
These exemptions do not apply to income that residents of Israel receive as
public entertainers (such as theater, motion picture, radio, or television
artists, musicians, or athletes), 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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