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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Ireland
Income, other than a pension, paid by Ireland 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 Ireland for services performed for Ireland are exempt from U.S.
income tax unless the recipient is both a resident and citizen of the United
States.
These exemptions do not apply to income or pensions for services performed in
connection with a business carried on by Ireland or its subdivisions or local
authorities.
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