Important
|
For information call now:
(347) 989-4566
|
|
Additional information
|
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
|
|
|
Netherlands
Income, other than a pension, paid by the Netherlands, 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 if the services are rendered in the United States and
the individual is a U.S. resident who either:
� Is a U.S. national, or
� Did not become a U.S. resident solely for the purpose of performing the
services.
Pensions paid by the Netherlands for services performed for the Netherlands are
exempt from U.S. income tax unless the individual is both a resident and
national of the United States.
These exemptions do not apply to income or pensions for services performed in
connection with a business carried on by the Netherlands, its political
subdivisions, or local authorities.
|
|
|