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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Hungary
Income (other than a pension) paid by the Republic of Hungary or its political
subdivisions for labor or personal services performed for the paying
governmental body is exempt from U.S. 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 resident of the United States only to perform the services.
Pensions paid by Hungary for services performed for Hungary 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 trade or business carried on by Hungary or its subdivisions.
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