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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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Residents of South Korea.
Nonresident aliens who are residents of South Korea may be able to claim
exemptions for a spouse and children. The income tax treaty with South Korea
imposes two additional requirements on South Korean residents:
1. The spouse and all children claimed must live with the alien
in the United States at some time during the tax year, and
2. The additional deduction for the exemptions must be prorated
based on the ratio of the alien�s U.S. source gross income effectively connected
with a U.S. trade or business for the tax year to the alien�s entire income from
all sources during the tax year.
Example.
Mr. Park, a nonresident alien who is a resident of South Korea, lives
temporarily in the United States with his wife and two children. During the tax
year he receives U.S. compensation of $9,000. He also receives $3,000 of income
from sources outside the United States that is not effectively connected with
his U.S. trade or business. Thus, his total income for the year is $12,000. Mr.
Park meets all requirements for claiming exemptions for his spouse and two
children. The additional deduction for 2010 is $8,213 figured as follows:
($9,000 / $12000) x
$10,950* = $8,213
*3 x $3,650 = $10,950
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