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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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Income From Certain Annuities
Do not include in income any annuity received under a qualified annuity plan or
from a qualified trust exempt from U.S. income tax if you meet both of the
following conditions.
1. You receive the annuity only because:
a. You performed personal services outside the United States while you were a
nonresident alien, or
b. You performed personal services inside the United States while you were a
nonresident alien and you met the three conditions, described in
Employees of Foreign Persons, Organizations, or Offices.
2. At the time the first amount is paid as an annuity under the plan (or by the
trust), 90% or more of the employees for whom contributions or benefits are
provided under the annuity plan (or under the plan of which the trust is a part)
are U.S. citizens or residents.
If the annuity qualifies under condition (1) but not condition (2) above, you do
not have to include the amount in income if:
� You are a resident of a country that gives a substantially equal exclusion to
U.S. citizens and residents, or
� You are a resident of a beneficiary developing country.
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