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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Thailand
An individual who is a resident of Thailand on the date of arrival in the United
States and who is in the United States for not longer than 2 years primarily to
teach or engage in research at a university, college, school, or other
recognized educational institution is exempt from U.S. income tax on income for
the teaching or research. The exemption from tax applies only if the visit does
not exceed 2 years from the date the individual first visits the United States
for the purpose of engaging in teaching or research. This exemption does not
apply to income from research carried on mainly for the private benefit of any
person rather than in the public interest.
This exemption does not apply if, during the immediately preceding period, the
benefits described in treaty Article 22(1), pertaining to students, were
claimed.
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