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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Estonia
An individual who is a resident of Estonia on the date of arrival in the United
States and who is temporarily in the United States primarily to study at a
university or other accredited educational institution in the United States,
obtain professional training, or study or do research as a recipient of a grant,
allowance, or award from a governmental, religious, charitable, scientific,
literary, or educational organization is exempt from U.S. income tax on the
following amounts.
� Payments from abroad, other than compensation for personal services, for
maintenance, education, study, research, or training.
� The grant, allowance, or award.
� Income from personal services performed in the United States of up to $5,000
for each tax year.
An individual is entitled to the benefit of this exemption for a maximum of 5
years.
An individual who is a resident of Estonia on the date of arrival in the United
States and who is in the United States as an employee of, or under contract
with, a resident of Estonia is exempt from U.S. income tax for a period of 12
consecutive months on up to $8,000 received for personal services if the
individual is in the United States primarily to:
� Acquire technical, professional, or business experience from a person other
than that resident of Estonia, or
� Study at an educational institution. An individual who is a resident of
Estonia on the date of arrival in the United States and who is temporarily
present in the United States for not longer than 1 year as a participant in a
program sponsored by the U.S.
Government primarily to train, research, or study is exempt from U.S. income tax
on income received for personal services for the training, research, or study in
the amount of $10,000.
These provisions do not apply to income from research carried on mainly for the
private benefit of any person rather than in the public interest.
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