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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Venezuela
An individual who is a resident of Venezuela 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.
� Payments from abroad, other than compensation for personal services, for
maintenance, education, study, research, or training.
� The grant, allowance, or award.
� Income from personal services performed in the United States of up to $5,000
for each tax year.
An individual is generally entitled to the benefit of this exemption for a
maximum of 5 years from the date of arrival in the United States. This exemption
will also apply to any additional period of time that a full-time student needs
to complete the educational requirements as a candidate for a postgraduate or
professional degree from a recognized educational institution.
An individual who is a resident of Venezuela 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 of Venezuela is exempt from U.S. income tax for a
period of 12 months on up to $8,000 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 Venezuela, or
� Study at an educational institution.
These provisions do not apply to income from research carried on mainly for the
private benefit of any person rather than in the public interest.
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