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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China, People�s Republic of
Income, other than a pension, paid by the People�s Republic of China or its
political subdivisions or local authorities to an individual for services
performed for the paying governmental body is exempt from U.S. income tax.
However, the exemption does not apply to payments for services performed in the
United States by a resident of the United States who either:
� Is a U.S. citizen, or
� Did not become a U.S. resident only to perform the services.
Pensions paid by the People�s Republic of China for services performed for China
are exempt from U.S. income tax unless the recipient is both a citizen and a
resident of the United States.
These exemptions do not apply to income or pensions for services performed in
connection with a business carried on by the People�s Republic of China or its
subdivisions or local authorities.
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