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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Transportation Income
Transportation income is income from the use of a vessel or aircraft or for the
performance of services directly related to the use of any vessel or aircraft.
This is true whether the vessel or aircraft is owned, hired, or leased. The term
�vessel or aircraft� includes any container used in connection with a vessel or
aircraft.
All income from transportation that begins and ends in the United States is
treated as derived from sources in the United States. If the transportation
begins or ends in the United States, 50% of the transportation income is treated
as derived from sources in the United States.
For transportation income from personal services, 50% of the income is U.S.
source income if the transportation is between the United States and a U.S.
possession. For nonresident aliens, this only applies to income derived from, or
in connection with, an aircraft.
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