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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Russia - Personal Services Income
Income that residents of Russia 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 during the
calendar year, or
- The income is not attributable to a fixed base in the United States which is
regularly available to the residents.
If the residents have a fixed base available, they are taxed only on the income
attributable to the fixed base.
Income that residents of Russia 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
calendar year.
- 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 a fixed base that the
employer has in the United States.
However, income from employment directly connected with a place of business that
is not a permanent establishment is exempt if the resident is present in the
United States not longer than 12 consecutive months. For this purpose, a place
of business means a construction site, assembly or installation project, or
drilling operation. Income derived by a resident of Russia from employment as a
member of the regular complement of a ship or aircraft operated in international
traffic is exempt from U.S. tax.
Income from technical services directly connected with the application of a
right or property giving rise to a royalty is exempt if those services are
provided as part of a contract granting the use of the right or property.
These exemptions do not apply to directors� fees and similar payments received
by a resident of Russia as a member of the board of directors or similar body of
a company that is a resident of the United States.
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