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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Russia
Income, other than a pension, paid by Russia, its republics, or local
authorities to an individual for government services is exempt from U.S. tax.
However, the exemption does not apply if the services are performed in the
United States by a U.S. resident who either:
� Is a U.S. citizen, or
� Did not become a U.S. resident solely for the purpose of performing the
services.
Pensions paid by Russia, its republics, or local authorities for services
performed for Russia are exempt from U.S. tax unless the individual 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.
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