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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Philippines
An individual who is a resident of the Philippines 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
years. An individual who is a resident of the Philippines 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 the Philippines 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 the Philippines or other than a person related to that
resident, or
� Study at an educational institution.
An individual who is a resident of the Philippines 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, up to a maximum of
$10,000.
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