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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Germany
A student or business apprentice (including Volontaere and Praktikanten) who is
or was immediately before visiting the United States a resident of Germany and
who is present in the United States for full-time education or training is
exempt from U.S. income tax on amounts from sources outside the United States
for maintenance, education, or training.
An individual who is or was immediately before visiting the United States a
resident of Germany is exempt from U.S. tax on amounts received as a grant,
allowance, or award from a nonprofit religious, charitable, scientific,
literary, or educational organization. Individuals described in the previous two
paragraphs are also exempt from U.S. tax on compensation for dependent personal
services of up to $9,000 per year if:
� They are present in the United States for not more than 4 years, and
� The services are performed for the purpose of supplementing funds available
otherwise for maintenance, education, or training. If the individual�s visit
exceeds 4 years, the exemption is lost for the entire visit unless the competent
authorities of Germany and the United States agree otherwise.
An individual who is a resident of Germany and who is employed by a German
enterprise or by a nonprofit religious, charitable, scientific, literary, or
educational organization is exempt from U.S. tax on compensation paid by the
employer from outside the United States if:
� The individual is temporarily in the United States for not more than 1 year to
acquire technical, professional, or business experience from any person other
than his or her employer, and
� The compensation is not more than $10,000. If the compensation is more than
$10,000, none of the income is exempt.
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