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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Belgium
A student or business trainee who is a resident of Belgium immediately before
visiting the United States and is in the United States for the purpose of
full-time education or training is exempt from U.S. income tax on the following
amounts.
� Payments received from abroad for maintenance, education, or training.
� Income from personal services of up to $9,000 for each tax year.
A business trainee is entitled to the benefit of this exemption for a maximum
period of 2 years.
For this purpose, a business trainee is an individual who is temporarily in the United States:
� To secure training to practice a profession or professional specialty, or
� As an employee of, or under contract with, a resident of Belgium, for the
primary purpose of acquiring technical, professional, or business experience
from a person other than that resident of Belgium or other than a person related
to that resident.
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