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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Germany
A professor or teacher who is a resident of Germany and who is temporarily in
the United States to engage in advanced study or research or teaching at an
accredited educational institution or institution engaged in research for the
public benefit is exempt from U.S. tax on income received for such study,
research, or teaching for a maximum of 2 years from the date of arrival in the
United States.
The exemption does not apply to income from research carried on mainly for the
private benefit of any person rather than in the public interest. The exemption
does not apply if, during the preceding period, the benefit described in
paragraph (2), (3), or (4) of Article 20 of the treaty, pertaining to students,
was claimed.
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