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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Israel
An individual who is a resident of Israel 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 recognized 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.
� Gifts from abroad for maintenance, education, study, research, or training.
� The grant, allowance, or award.
� Income from personal services performed in the United States of up to $3,000
each tax year.
An individual is entitled to the benefit of this exemption for a maximum of 5 tax years.
An individual who is a resident of Israel on the date of arrival in the United
States and who is temporarily in the United States as an employee of, or under
contract with, a resident of Israel is exempt from U.S. income tax for a period
of 12 consecutive months on up to $7,500 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 Israel or other than a person related to that resident, or
� Study at a university or other educational institution.
An individual who is a resident of Israel on the date of arrival in the United States and who is temporarily in the United States for no
more 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 for a
maximum of $10,000.
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