|
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
|
|
|
Transportation Tax
A 4% tax rate applies to transportation income that is not effectively connected
because it does not meet the two conditions of
Transportation Income. If you receive transportation income subject to the
4% tax, you should figure the tax and show it on line 57 of Form 1040NR. Attach
a statement to your return that includes the following information (if
applicable).
� Your name, taxpayer identification number, and tax year.
� A description of the types of services performed (whether on or off board).
� Names of vessels or registration numbers of aircraft on which you performed
the services.
� Amount of U.S. source transportation income derived from each type of service
for each vessel or aircraft for the calendar year.
� Total amount of U.S. source transportation income derived from all types of
services for the calendar year.
This 4% tax applies to your U.S. source gross transportation income. This only
includes transportation income that is treated as derived from sources in the
United States if the transportation begins or ends in the United States. For
transportation income from personal services, the transportation must be between
the United States and a U.S. possession. For personal services of a nonresident
alien, this only applies to income derived from, or in connection with, an
aircraft.
|
|
|
