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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Kazakhstan
An individual who is a resident of Kazakhstan at the beginning of his or her
visit to the United States is exempt from U.S. tax on payments from abroad for
maintenance, education, study, research, or training and on any grant,
allowance, or other similar payments. To be entitled to the exemption, the
individual must be temporarily present in the United States primarily to:
� Study at a university or other accredited educational institution,
� Obtain training required to qualify him or her to practice a profession or
professional specialty, or,
� Study or do research as a recipient of a grant, allowance, or other similar
payments from a governmental, religious, charitable, scientific, literary, or
educational organization.
The individual is entitled to this exemption only for a period of time necessary
to complete the study, training, or research, but the exemption for training or
research may not extend for a period exceeding 5 years.
These exemptions do not apply to income from research if it is undertaken
primarily for the private benefit of a specific person or persons.
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