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Internal Revenue Service
Austin Service Center
P.O. Box 149342
Austin, TX 78714-9342
Slovak Republic - Personal Services Income
Income that residents of the Slovak Republic 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
- Are present in the United States for no more than 183 days in any 12-month
- 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 income attributable
to the fixed base.
Income that residents of the Slovak Republic 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 present in the United States for no more than 183 days in any
- The income is paid by, or on behalf of, an employer who is not a U.S.
- The income is not borne by a permanent establishment or a fixed base that the
employer has in the United States.
These exemptions do not apply to income residents of the Slovak Republic receive
as public entertainers (such as theater, motion picture, radio, or television
artists, or musicians) or sportsmen if their gross receipts, including
reimbursed expenses, are more than $20,000 during the tax year. Regardless of
these limits, income of Slovak entertainers and sportsmen is exempt from U.S.
income tax if their visit to the United States is substantially supported by
public funds of the Slovak Republic, its political subdivisions, or local
authorities, or the visit is made pursuant to a specific arrangement between the
United States and the Slovak Republic.
These exemptions do not apply to directors� fees and similar payments received
by a resident of the Slovak Republic for services performed in the United States
as a member of the board of directors of a company that is a resident of the
Income from employment as a member of the regular complement of a ship or
aircraft operated by a Slovak enterprise in international traffic is exempt from
U.S. income tax. If the ship or aircraft is operated by a U.S. enterprise, the
income is subject to U.S. income tax.