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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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Business-Activities Test
This test usually applies when income, gain, or loss comes directly from the
active conduct of the trade or business.
The business-activities test is most important when:
� Dividends or interest are received by a dealer in stocks or securities,
� Royalties are received in the trade or business of licensing patents or
similar property, or
� Service fees are earned by a servicing business.
Under this test, if the conduct of the U.S. trade or business was a material
factor in producing the income, the income is considered effectively connected.
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