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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Poland - Personal Services Income
Income that residents of Poland 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 they are in the
United States for no more than 182 days during the tax year.
Income that residents of Poland receive for labor or personal services performed
as employees (dependent personal services), including services performed by an
officer of a corporation or company, in the United States during the tax year is
exempt from U.S. income tax if the residents meet three requirements.
- They are in the United States for no more than 182 days during the tax year.
- Their income is paid by or on behalf of an employer who is not a U.S.
resident.
- Their income is not borne by a permanent establishment that the employer has
in the United States.
Pay received by employees who are members of the regular complement of a ship or
aircraft operated by a resident of Poland in international traffic is exempt
from U.S. tax.
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