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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Kazakhstan - Personal Services Income
Income that residents of Kazakhstan 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 in the United States for no more than 183 days in any
consecutive 12-month period, and
- The income is not attributable to a fixed base in the United States which is
regularly available to the residents.
If the residents have a fixed base available, they are taxed only on the income
attributable to the fixed base.
Income that residents of Kazakhstan receive for employment in the United States
(dependent personal services) is exempt from U.S. income tax if the following
three requirements are met.
- The resident is 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
resident of the United States.
- The income is not borne by a permanent establishment or a fixed base that the
employer has in the United States.
Income derived by a resident of Kazakhstan from employment as a member of the
regular complement of a ship or aircraft operated in international traffic is
exempt from U.S. tax.
These exemptions do not apply to directors� fees and similar payments received
by a resident of Kazakhstan as a member of the board of directors or similar
body of a company that is a U.S. resident.
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