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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Netherlands - Personal Services Income
Income that residents of the Netherlands 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
income is not attributable to a fixed base in the United States that is
regularly available for performing the services.
Income that residents of the Netherlands 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 during the tax
year.
- The income is paid by, or on behalf of, an employer who is not a U.S.
resident.
- The income is not borne by a permanent establishment or fixed base the
employer has in the United States.
Income received by a Netherlands resident for 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 other similar payments
received by a resident of the Netherlands for services performed outside the
Netherlands as a member of the board of directors of a company that is a
resident of the United States.
These exemptions do not apply to income residents of the Netherlands receive as
public entertainers (such as theater, motion picture, radio, or television
artists, or musicians) or athletes if the gross income, including reimbursed
expenses, is more than $10,000.
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