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:
(347) 989-4566

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

 Portugal - Personal Services Income

Income that residents of Portugal 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 182 days in any 12-month period, and
- Do not have a fixed base regularly available to them in the United States for performing the activities.

If they have a fixed base available, they are taxed only on the income attributable to the fixed base.

Income that residents of Portugal 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 in any 12-month period. � 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 that the employer has in the United States.

Income received by a resident of Portugal 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 income residents of Portugal receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if that income, including reimbursed expenses, is more than $10,000. The income of Portuguese entertainers and athletes is exempt from U.S. tax if their visit to the United States is substantially supported by public funds of Portugal or its political or administrative subdivisions.

These exemptions do not apply to directors� fees and similar payments received by a resident of Portugal for services performed outside of Portugal as a member of the board of directors of a company that is a resident of the United States.

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