|
Important
|
For information call now:
(347) 989-4566
|
|
|
Additional information
|
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
|
|
|
Personal Service Income
You usually are engaged in a U.S. trade or business when you perform personal
services in the United States. Personal service income you receive in a tax year
in which you are engaged in a U.S. trade or business is effectively connected
with a U.S. trade or business. Income received in a year other than the year you
performed the services is also effectively connected if it would have been
effectively connected if received in the year you performed the services.
Personal service income includes wages, salaries, commissions, fees, per diem
allowances, and employee allowances and bonuses. The income may be paid to you
in the form of cash, services, or property.
If you are engaged in a U.S. trade or business only because you perform personal
services in the United States during the tax year, income and gains from assets,
and gains and losses from the sale or exchange of capital assets are generally
not effectively connected with your trade or business. However, if there is a
direct economic relationship between your holding of the asset and your trade or
business of performing personal services, the income, gain, or loss is
effectively connected.
|
|
|
