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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Estonia
Income, other than a pension, paid by or from public funds of Estonia, its
political subdivisions, or local authorities to an individual for services
performed as an employee for the paying governmental body in the discharge of
governmental functions is exempt from U.S. income tax. However, the exemption
does not apply if the services are 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 or from the public funds of Estonia, its political
subdivisions, or local authorities for services performed for Estonia are exempt
from U.S. income tax unless the recipient is both a resident and citizen of the
United States.
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