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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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Korea, South - Personal Services Income
Income that residents of South Korea 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. tax if
the residents:
- Are in the United States for no more than 182 days during the tax year,
- Earn income for those services that is not more than $3,000 during the tax
year, and
- Do not maintain a fixed base in the United States for more than 182 days
during the tax year.
If they maintain a fixed base in the United States for more than 182 days, they
are taxed on the income attributable to the fixed base.
Income that residents of Korea receive for labor or personal services performed
in the United States as employees (dependent personal services), including pay
for services performed as an officer of a corporation, is exempt from U.S. 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 Korea or of a permanent establishment
maintained in Korea.
- Their compensation is not borne by a permanent establishment that the employer
has in the United States.
- Their income for those services is not more than $3,000.
Pay received by employees who are members of the regular complement of a ship or
aircraft operated by a resident of Korea in international traffic is exempt.
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