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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Luxembourg
A resident of Luxembourg who is temporarily in the United States at the
invitation of a U.S. university, college, school, or other recognized
educational institution only to teach or engage in research, or both, at that
educational institution is exempt from U.S. income tax on income for the
teaching or research for not more than 2 years from the date of arrival in the
United States.
If the individual�s visit to the United States is longer than 2 years, the
exemption is lost for the entire visit unless the competent authorities of
Luxembourg and the United States agree otherwise.
This exemption does not apply to pay for research carried on for the benefit of
any person other than the educational institution that extended the invitation.
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