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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Mexico - Personal Services Income
Income that residents of Mexico 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 a 12-month period, and
- Do not have a fixed base that they regularly use for performing the services.
If they have a fixed base available, they are taxed only on income attributable
to the fixed base.
Income that residents of Mexico receive for employment in the United States
(dependent personal services) is exempt from U.S. tax if the following three
requirements are met.
- The resident is present in the United States for no more than 183 days in a
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 fixed base that the
employer has in the United States.
These exemptions do not apply to directors� fees and similar payments received
by a resident of Mexico for services performed outside Mexico as a director or
overseer of a company that is a U.S. resident.
These exemptions do not apply to income residents of Mexico receive as public
entertainers (such as theater, motion picture, radio, or television artists, or
musicians) or athletes if the income, including reimbursed expenses, is more
than $3,000 during the tax year for their entertainment activities in the United
States. This includes income from activities performed in the United States
relating to the entertainer or athlete�s reputation, such as endorsements of
commercial products. Regardless of this limit, the income of Mexican
entertainers and athletes is exempt from U.S. tax if their visit to the United
States is substantially supported by public funds of Mexico, its political
subdivisions, or local authorities.
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