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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Korea, South
An individual who is a resident of South Korea on the date of arrival in the
United States and who is temporarily in the United States primarily to teach or
engage in research, or both, at a university or other recognized educational
institution is exempt from U.S. income tax on income for the teaching or
research for a maximum of 2 years from the date of arrival in the United States.
The individual must have been invited to the United States for a period not expected to be longer than 2 years by the U.S. Government or a
state or local government, or by a university or other recognized educational
institution 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.
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