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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Luxembourg
A student, apprentice, or business trainee who is a resident of Luxembourg
immediately before visiting the United States and is in the United States for
the purpose of full-time education at a recognized educational institution or
full-time training is exempt from U.S. income tax on amounts received for the
individual�s maintenance, education, or training. Apprentices and business
trainees are entitled to the benefit of this exemption for a maximum period of 2
years. If the individual�s visit to the United States is longer than 2 years,
the exemption is lost for the entire visit unless the competent authorities of
Luxembourg and the United States agree otherwise.
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