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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Trinidad and Tobago
An individual who is a resident of Trinidad and Tobago 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 accredited 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 $2,000
each tax year, or, if the individual is obtaining training required to qualify
to practice a profession or a professional specialty, a maximum of $5,000 for
any tax year.
An individual is entitled to the benefit of this exemption for a maximum period
of 5 tax years. An individual who is a resident of Trinidad and Tobago on the
date of arrival in the United States and who is in the United States as an
employee of, or under contract with, a resident or corporation of Trinidad and
Tobago is exempt from U.S. income tax for 1 tax year on up to $5,000 received
for personal services if the individual is in the United States primarily to:
� Study at an educational institution, or
� Acquire technical, professional, or business experience from a person other
than that resident or corporation of Trinidad and Tobago.
Also exempt is a resident of Trinidad and Tobago who is present in the United
States for not longer than 1 year as a participant in a program sponsored by the
U.S. Government primarily to train, research, or study. The individual is exempt
from tax on income from personal services performed in the United States and
received for the training, research, or study for up to a maximum of $10,000.
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