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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Italy
Income, other than a pension, paid by Italy or by an Italian political or
administrative subdivision or local authority 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. national and not a national of Italy, or
� Did not become a U.S. resident only to perform the services.
The spouse and dependent children of an individual, however, are not subject to
the second restriction if that individual is receiving exempt income for
governmental services performed for Italy and that individual does not come
under either of the restrictions. Pensions paid by Italy for services performed
for Italy 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 Italy or its subdivisions or
local authorities.
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