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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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Alternative Basis
If you are an employee, you can determine the source of your compensation under
an alternative basis if you establish to the satisfaction of the IRS that, under
the facts and circumstances of your case, the alternative basis more properly
determines the source of your compensation than the time or geographical basis.
If you use an alternative basis, you must keep (and haveavailable for
inspection) records to documentwhy the alternative basis more properly
determines the source of your compensation. Also, if your total compensation
from all sources is $250,000 or more, check �Yes� to both questions on line K on
page 5 of Form 1040NR, and attach a written statement to your tax return that
sets forth all of the following.
1. Your name and social security number (written across the top of the
statement). 2. The specific compensation income, or the specific fringe benefit,
for which you are using the alternative basis.
3. For each item in (2), the alternative basis of allocation of source used.
4. For each item in (2), a computation showing how the alternative allocation
was computed.
5. A comparison of the dollar amount of the U.S. compensation and foreign
compensation sourced under both the alternative basis and the
Time Basis or
Geographical Basis.
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