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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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Personal Services
All wages and any other compensation for services performed in the United States
are considered to be from sources in the United States. The only
exceptions to this rule are discussed in
- Employees of foreign persons, organizations, or offices;
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Crew members.
If you are an employee and receive compensation for labor or personal services
performed both inside and outside the United States, special rules apply in
determining the source of the compensation. Compensation (other than certain
fringe benefits) is sourced on a time basis. Certain fringe benefits (such as
housing and education) are sourced on a geographical basis.
Or, you may be permitted to use an alternative basis to determine the source of
compensation. See Alternative Basis.
Self-employed individuals. If you are self-employed, you
determine the source of compensation for labor or personal services from
self-employment on the basis that most correctly reflects the proper source of
that income under the facts and circumstances of your particular case. In many
cases, the facts and circumstances will call for an apportionment on a time
basis as explained next.
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