ITIN W-7 logo The US Flag
Home   Login   Application   FAQ   Contact information
Important
How to apply?
FAQ
Spanish
Application
W-7 form

Itin Apply Online Now

For information call now:
(516) 515-7545

Contact information

Additional information
Internal Revenue Service

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

IN
1-800-829-1040
 
Send to friend

First name:  

Last name:

E-mail:

Individual Taxpayer Identification Number (ITIN) ITIN Apply Now

 Norway - Personal Services Income

Income that residents of Norway 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. income tax if the residents:
- Are present in the United States for no more than 182 days 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 do not meet requirement (2), they are taxed only on the income attributable to the fixed base.

This exemption does not apply to residents of Norway who are public entertainers (theater, motion picture, or television artists, musicians, or athletes) if they are in the United States for more than 90 days during the tax year or their pay for services as public entertainers is more than $10,000 during the tax year.

Income that residents of Norway receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U.S. income tax if the residents meet three requirements.
- They are in the United States less than 183 days during the tax year.
- They are employees of a resident of Norway or of a permanent establishment of a resident of a state other than Norway if the permanent establishment is situated in Norway. Publication 901 (April 2011)
- Their income is not borne by a permanent establishment that the employer has in the United States.

The exemption does not apply to a resident of Norway who performs services as an employee aboard a ship or an aircraft operated by a United States resident in international traffic or in fishing on the high seas if the resident of Norway is a member of the regular complement of the ship or aircraft.

All Rights Reservedd
Copyright © 2006 - 2019 ITINOnline.com.
itin number tax id tax id number tax identification number itin tax id numbers irs number irs phone number federal tax id taxpayer identification number taxpayer id number taxpayer id get a tax id number find tax id number federal tax id number w7 form form w7 itin number irs tax id itin numbers get itin how to get itin how to get an itin itin form itin no itin application application for itin getting a tax id number tax id form apply itin apply for itin how to apply for itin free tax id number itin apply fed tax id irs itin itin irs individual tax identification number irs w7 individual tax id number individual taxpayer identification number form w7 instructions obtain itin applying for itin how to get itin number itin forms get itin number itin online w7 itin itin w7 apply for itin number apply itin number itin status itin number application irs itin application irs itin number itin address numero de itin apply for itin online apply itin online itin number form itin application online itin application form itin online application itin number online itin application status get itin online itin application instructions irs itin form itin requirements lost itin number  itin mailing address itin application process