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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Jamaica
Income, other than a pension, paid by the Government of Jamaica or its political
subdivisions or local authorities for personal services performed for the paying
governmental body is exempt from U.S. income tax.
This exemption does not apply to payments for services performed in the United
States by an individual who is a citizen and resident of the United States.
Pensions paid by Jamaica for services performed for Jamaica generally are exempt
from U.S. income tax. However, if the recipient of the pension is a citizen and
resident of the United States and was a U.S. citizen at the time the services
were performed, the pension is taxable in 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 Jamaica or its subdivisions or
local authorities.
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