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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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