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

Send to friend

First name:  

Last name:


Individual Taxpayer Identification Number (ITIN) ITIN Apply Now

 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´┐Ż 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.

All Rights Reservedd
Copyright © 2006 - 2019
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