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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Netherlands
An individual is exempt from U.S. income tax on income received for teaching or
research for a maximum of 2 years from the date of arrival if he or she:
� Is a resident of the Netherlands immediately before visiting the United
States, and
� Is in the United States to teach or engage in research at a university,
college, or other recognized educational institution for not more than 2 years.
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 the
Netherlands and the United States agree otherwise.
The exemption does not apply to income from research carried on primarily for
the private benefit of any person rather than in the public interest. Nor does
the exemption apply if the resident claimed during the immediate preceding
period the benefits described later under Students and Apprentices.
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