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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Slovenia
Income, other than a pension, paid from public funds of Slovenia, its political
subdivisions, or local authorities to an individual for services performed for
the paying governmental body in the discharge of governmental functions is
exempt from U.S. income tax. However, the exemption does not apply if the
services are 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 from the public funds of Slovenia, its political subdivisions, or
local authorities for services performed for Slovenia in the discharge of
governmental functions are exempt from U.S. income tax unless the recipient is
both a resident and citizen of the United States.
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