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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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Commonwealth of Independent States (C.I.S.)
An individual who is a resident of a C.I.S. member and who is temporarily in the
United States primarily to study at an educational or scientific research
institution or to obtain training for qualification in a profession or specialty
is exempt from U.S. income tax on amounts received as stipends, scholarships, or
other substitute allowances necessary to provide ordinary living expenses. An
individual is entitled to the benefit of this exemption for a maximum of 5 years
and for less than $10,000 in each tax year.
An individual who is a resident of a C.I.S. member and who is temporarily in the
United States primarily to acquire technical, professional, or commercial
experience or perform technical services and who is an employee of, or under
contract with, a resident of a C.I.S. member is exempt from U.S. income tax on
the amounts received from that resident. Also exempt is an amount received from
U.S. sources, of not more than $10,000, that is necessary to provide for
ordinary living expenses. The exemption contained in this paragraph is limited
to 1 year.
An individual who is a resident of a C.I.S. member and who is temporarily
present in the United States under an exchange program provided for by an
agreement between governments on cooperation in various fields of science and
technology is exempt from U.S. income tax on all income received in connection
with the exchange program for a period not longer than 1 year.
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