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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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Geographical Basis
Compensation you receive as an employee in the form of the following fringe
benefits is sourced on a geographical basis.
Housing
Education
Local transportation
Tax reimbursement
Moving expense reimbursement
Hazardous or hardship duty pay as defined in Regulations section
1.861-4(b)(2)(ii)(D)(5).
The amount of fringe benefits must be reasonable and you must substantiate them
by adequate records or by sufficient evidence.
Principal place of work.
The above fringe benefits, except for tax reimbursement and hazardous or
hardship duty pay, are sourced based on your principal place of work. Your
principal place of work is usually the place where you spend most of your
working time. This could be your office, plant, store, shop, or other location.
If there is no one place where you spend most of your working time, your main
job location is the place where your work is centered, such as where you report
for work or are otherwise required to �base� your work.
If you have more than
one job at any time, your main job location depends on the facts in each case.
The more important factors to be considered are:
� The total time you spend at
each place,
� The amount of work you do at each place, and
� How much money you
earn at each place.
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