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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Transportation Income
Transportation income is effectively connected if you meet both of the following
conditions.
1. You had a fixed place of business in the United States
involved in earning the income.
2. At least 90% of your U.S. source transportation income is
attributable to regularly scheduled transportation.
�Fixed place of business� generally means a place, site, structure, or other
similar facility through which you engage in a trade or business.
�Regularly scheduled transportation� means that a ship or aircraft follows a
published schedule with repeated sailings or flights at regular intervals
between the same points for voyages or flights that begin or end in the United
States. This definition applies to both scheduled and chartered air
transportation.
If you do not meet the two conditions above, the income is not effectively
connected and is taxed at a 4% rate.
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